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.
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Last updated:
28 Apr 2021