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Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Income paid under the following Acts of Parliament are exempt from income tax:

  • Arbitration (International Investment Disputes) Act 1979
  • Consular Privileges and Immunities Act 1971
  • Diplomatic Privileges and Immunities Act 1968 
  • International Finance Agreements Act 1961
  • Pitcairn Trials Act 2002.

If you receive salary or wages that are exempt from New Zealand income tax under one of these Acts, you need to include that amount as income for Working for Families and student loans.

Example

Joseph is a New Zealand tax resident and works for the Organisation for Economic Co-operation and Development (OECD).

Although Joseph's income is exempt from income tax, he will need to include his salary as part of his income for Working for Families and student loans.

Last updated: 28 Apr 2021
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