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Forms and guides Ngā puka tāke me ngā puka tohutohu

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Non residents

Title and summary Number

Use this service to complete your GST return if you are a non-resident business and are registering for GST under section 54B of the Goods and Services Tax Act 1985.

GST101XB

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

IR197

This guide explains the full technical details of imputation in New Zealand. Imputation affects companies and their shareholders.

IR274

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR280

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

IR291

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR292

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

IR294

This factsheet explains changes to the GST Act to allow non-resident businesses to register for and claim GST paid on New Zealand business expenses.

IR523

Use this service if you're an overseas business wanting to apply for GST registration.

IR564

This factsheet explains changes to the GST Act allowing New Zealand manufacturers to zero-rate the supply of specialised tools when supplied to non-residents.

IR589

Use this form if you’re a non-resident/offshore organisation and want to apply for an IRD number.

IR744

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for non-residents who invest in portfolio investment entities (PIEs).

IR858

This flyer will help make sure the bank account information you include with your offshore IRD number application is correct.

IR984

Tax agents' extension of time agreement

IR9XA

Use these notes to help you complete your Individual income tax return (IR3) for past years.

IR3N

Use these notes to help you complete your Non-resident income tax return IR3NR for past years.

IR3NRN

Use these notes to help you complete the Income tax return: Clubs or societies IR9 for past years.

IR9N