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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

You may be able to keep your student loan interest free if the principal reason you are overseas is because you are:

  • unexpectedly delayed when you were returning to New Zealand
  • unexpectedly required to travel after you’ve returned to New Zealand.
  • studying overseas
  • volunteering overseas
  • working overseas for the government, or sent overseas for work
  • receiving a qualifying government-funded scholarship for study or an internship
  • accompanying your partner overseas while they are studying, working, volunteering for a listed charity, or receiving a government-funded scholarship for study or an internship
  • living in Niue, Cook Islands, Tokelau or Ross Dependency
  • you have a serious illness, injury or disability that means you’re not able to engage in paid work nor meet your repayment obligation.

To apply to keep your student loan interest free you will need to provide us with supporting documentation. What you need to send us depends on your situation.

If you’ll be away from New Zealand for less than 10 months (325 days) you will remain a New Zealand tax resident. Otherwise, you may need to determine your New Zealand tax residency by completing a New Zealand tax residence questionnaire - IR886. You only need to include this with your application if you will be away for more than 325 days and either:

  • your employment or occupation requires you to be overseas
  • you are accompanying your partner overseas
  • you experienced an unplanned absence
  • you had an unexpected delay returning to New Zealand.

International tax for individuals

Last updated: 18 Jun 2021
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