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Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
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Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
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Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
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Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
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Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
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Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
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Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
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Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
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Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
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Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
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Ngā hinonga hira Significant enterprises

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        • High-wealth individuals research project
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The customer base for Significant Enterprises includes: 

  • state-owned enterprises
  • mining operators
  • high-wealth individuals 
  • smaller subsidiary companies under the ownership of prominent multinational corporations
  • non-resident entertainers non-resident contractors.

These customers fall into 1 of the following categories:

  • companies or groups of companies with annual turnover in excess of $100 million
  • companies whose industry is governed by specialised taxation legislation
  • large companies who have non-resident ownership.

Industry types with specialised taxation needs

The Crown industry

This team deals with all aspects of taxation and services for the Crown industry which includes:

  • government departments
  • local authorities
  • CCOs: Council Controlled Organisations
  • state-owned enterprises and other Crown-owned entities
  • power companies
  • port companies
  • airports
  • public sector hospitals
  • tertiary education institutions
  • Crown research entities.

High-wealth individuals

High-wealth individuals either have, or are in control of, wealth in excess of $50 million and often have complex tax affairs.

Their sources of income include:

  • property development
  • investment
  • retail business
  • agriculture
  • tourism
  • manufacturing
  • finance.

High-wealth individuals get expert advice and assistance from business advisors, including accountants and lawyers.

The Significant Enterprises team is actively working with high-wealth individuals and their associated entities such as companies, trusts and partnerships.

High-wealth individuals research project

The Manufacturing industry

This team deals with all aspects of taxation and service for the Manufacturing industry which includes:

  • assembly industries
  • chemicals
  • construction
  • electronics
  • food and beverage products
  • packaging
  • personal care products
  • textiles
  • tobacco
  • whiteware
  • wood-based products.

The Services industry

This team deals with all aspects of taxation and service for the Services industry, which includes:

  • land, sea and air transportation
  • telecommunications
  • motor vehicle assemblers and distributors
  • advertising
  • computer and software manufacturers and distributors
  • tourism and hotels
  • casinos
  • retail and wholesale
  • newspapers
  • property holding
  • television and radio
  • pharmaceuticals.

The Financial industry

This team deals with all aspects of taxation and service for the Financial industry which includes:
  • New Zealand-registered banks
  • large finance and investment companies
  • large building societies
  • credit unions
  • unit trusts
  • group investment funds
  • superannuation schemes
  • life insurance companies
  • general insurers
  • reinsurers.

Non-resident entertainers and sportspeople

Non-resident entertainers are people who perform in public or in front of a camera as:

  • actors, entertainers, musicians, singers, dancers, comperes or other artists whether alone or in a group
  • sportspeople and athletes in any sporting event or game
  • lecturers and speakers, whether on a casual or regular basis.

A non-resident entertainer can be an individual, company, partnership, trust or any other entity.

Non-resident entertainers and sportspeople 

Non-resident contractors team

The Non-resident Contractors Team is a specialised unit within Inland Revenue. They deal with all tax enquiries and issues for non-residents performing contract activity in New Zealand, including the provision of services and leasing of equipment.

The Non-resident Contractors

Non-resident contractors (both individuals and non-individuals) need to provide details of their activity in New Zealand to the Non-resident Contractors Team so they can work out what taxation liabilities if any may exist.

Non-resident contractors

The Resources industry

This team deals with all aspects of taxation and service for the Resources industry which includes:

  • agricultural services
  • fishing
  • primary produce processing and export
  • mineral mining, processing and wholesale
  • non-resident contractors operating in New Zealand.

Pages in this section
  • High-wealth individuals research project The objective of the project is to fill a gap in Inland Revenue’s knowledge of effective tax rates in relation to economic measures of income.

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Last updated: 28 Apr 2021
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