Skip to main content

End-of-year arrangements Our offices and phone lines will close down over the holiday season, but our website, self-service 0800 number and myIR will remain available. Find out more

We've upgraded our voice system You may notice some changes the next time you call us. Find out more

Tax information requirements were introduced in 2021 as part of the changes to the Overseas Investment Act 2005 and cover acquisitions of significant business assets.

The requirements promote tax integrity and encourage overseas investors to get their New Zealand tax affairs right from the start, and also highlight risks in financing and transfer pricing. If you want certainty on your situation, we suggest applying for a ruling or an advance pricing agreement.

Other types of rulings

Last updated: 07 Jul 2021
Jump back to the top of the page