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Budget 2024 | The Government has confirmed changes to personal income tax, the independent earner tax credit, in-work tax credit, and the minimum family tax credit. Find out more: Personal income tax threshold changes

If you have a business, use this information to work out if you are a non-resident for GST. 

When a sole trader is non-resident for GST

A sole trader is a non-resident for GST if all of the following apply: 

  • they have no permanent place of abode in New Zealand
  • they have not been in New Zealand for more than 183 days in a 12-month period
  • they do not have a fixed or permanent place in New Zealand related to the taxable activity.

When a company is non-resident for GST

A company is a non-resident for GST if all of the following apply:

  • it is not incorporated in New Zealand
  • its head office is not in New Zealand
  • its centre of management is not in New Zealand
  • its directors do not exercise control of the company in New Zealand
  • it does not have a fixed or permanent place in New Zealand related to the taxable activity.

When an unincorporated body is non-resident for GST

An unincorporated body (such as a partnership, joint venture or trust) is a non-resident for GST if both of the following apply:

  • its centre of administrative management is not in New Zealand
  • it does not have a fixed or permanent place in New Zealand related to the taxable activity.

Fixed or permanent places in New Zealand

See this interpretation statement on our Tax Technical website for information about the rules on fixed or permanent places in New Zealand.

IS 21/07: GST - definition of a resident

Last updated: 22 Nov 2023
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