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Ngā tiwhikete aweretanga mō ngā utunga ā-kirimana Certificates of exemption for schedular payments

Withholding taxes
Withholding taxes
  • Schedular payments
    • Getting schedular payments
      • Apply for a tailored tax rate for schedular payments
      • Certificates of exemption for schedular payments
        • Apply for an exemption from schedular tax
        • Renew a certificate of exemption from schedular tax
      • Work out and declare my tax rate for schedular payments

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

Some contractors can apply for a certificate of exemption. These contractors pay their own tax instead of having the tax deducted from each schedular payment.

Certificates of exemption can only be used for schedular payments. They cannot be used for salary or wages.

Who can apply for a certificate of exemption?

New Zealand tax residents can apply for a certificate of exemption if they:

  • are in business
  • have a good record of filing tax returns and paying tax
  • get schedular payments from a payer other than a labour hire business under a labour hire arrangement.

If you're a New Zealand tax resident and you get schedular payments from a labour hire business under a labour hire arrangement, you'll need to apply for a 0% special tax rate instead.

If you're a non-resident contractor and you get schedular payments from a labour hire business under a labour hire arrangement, you can apply for a certificate of exemption.

Renewing a certificate of exemption

Contractors need to renew their certificate of exemption every tax year. We send a renewal notice in January or February so the contractor has time to renew their certificate before the new tax year starts on 1 April.


Pages in this section
  • Apply for an exemption from schedular tax

    Apply for a schedular tax exemption and manage your own income tax.

  • Renew a certificate of exemption from schedular tax

    Renew a certificate of exemption from schedular tax.

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