Income from direct selling

Income tax Dates

OCT 28

AIM instalments are due if you have a March balance date.
OCT 28

Provisional tax payments are due if you have a March balance date and use the ratio option.
NOV 30

AIM instalments are due if you file GST monthly and have a March balance date.

Distributors for direct selling companies are commission agents, independent resellers or employees — how you'll pay tax will depend on the type of distributor you are.

What direct selling organisations do

Direct selling organisations sell products to the public through their distributors. Distributors may sell the organisation's products for a commission. They may also buy the products from the organisation and sell them at a marked-up price.

We'll help you find out which of these types of distributor you are and how you'll need to pay tax.

Direct selling IR261 Apr 2023 (PDF 264KB) Download guide

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Ngā whiwhinga moni i te hoko tōtika Income from direct selling

Income tax Dates

What direct selling organisations do

Income from direct selling