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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

If you're a non-resident student loan borrower who is being treated as being present in New Zealand for student loan purposes, you'll need to declare your total income from all sources including any income and adjustments that apply to you, as if you were a New Zealand resident.

This only applies if you meet all 4 criteria:

  • You have a student loan.
  • You have applied to be treated as physically present in New Zealand.
  • We have accepted your application.
  • You are not a tax resident of New Zealand.

If you file an Income tax return: Non-resident individual taxpayers - IR3NR then you only need to declare any overseas income, other income and adjustments on the Adjusting your income for Working for Families Tax Credits - IR215.

Example

Sarah has a $50,000 student loan and is working overseas under a voluntary service abroad approved program with a salary of $27,000 (in NZ dollars) for the year. We have approved her application to be treated as physically present in New Zealand.

Sarah has no other income so will only need to tell us about her overseas salary of $27,000.

We will apply the student loan repayment threshold of $20,280 when assessing her student loan repayment.

Last updated: 28 Apr 2021
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