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The International Questionnaire is mainly designed to collect key information about financing/debt and transfer pricing issues relating to foreign-owned businesses in New Zealand.

This information:

  • helps inform New Zealand’s approach to meeting our international obligations in respect to the OECD’s work on base erosion and profit shifting
  • complements the basic compliance package and compliance management processes which assess the risk of non-compliance and determine certain follow-up enforcement actions
  • assists our selections for targeted compliance campaigns.

You can download an infographic of the high-level results from the analysis of the 2014 to 2022 responses.

2022 International Questionnaire

We’ll be sending a request for you to fill out the 2022 income tax year questionnaire in February 2023. Generally, we send these to foreign-owned groups with turnovers over NZ$30 million.

You'll need to send us the questionnaire by 21 April 2023.

Contact us

Please send any questions to:

[email protected]

Last updated: 29 Aug 2023
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