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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 2019 responses.

2020 International Questionnaire

We’ll post letters requesting completion of the questionnaire for the 2020 income tax year on or about 10 March 2021. We’ll send them to the active postal address for income tax. Generally, the letters will be sent to foreign-owned groups with turnovers above NZ$30 million.

30 April due date for the questionnaire

Please send us the completed questionnaire by 30 April 2021 to:

[email protected]

You can also use this address if you:

  • are expecting a request to complete the questionnaire and do not receive one
  • have any questions.