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COVID-19 - Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

If you have been living in Niue, Cook Islands, Tokelau, or Ross Dependency for at least six months you may be able to keep your student loan interest free. To apply, you need to have met your repayment obligations on time.

Gather your information

You will need:

  • your name, IRD number and postal address
  • the time period you want to be treated as being in a realm country
  • your travel information.


Sign and send the form to us

If you have a myIR account, you can upload the completed form. You can also email or post it to us.


Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand