Ērā atu whakaarohanga tautuku tāke mō ngā kaikeri kōhinu Other tax compliance considerations for petroleum miners

Non-resident contractors

If you are a person, company or other entity the following applies to, then it is likely you will have withholding tax implications. 

• You are not a tax resident in New Zealand.     
• You do not have a contract, agreement or arrangement to perform contract activity which can be for services or supply of equipment under a lease in New Zealand.

This does not apply to contracts of service between an employer and employee.

Non-resident taxpayers