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If you're a non-resident student loan borrower who is being treated as being present in New Zealand for student loan purposes, you'll need to declare your total income from all sources including any income and adjustments that apply to you, as if you were a New Zealand resident.

This only applies if you meet all 4 criteria.

  • You have a student loan.
  • You have applied to be treated as physically present in New Zealand.
  • We have accepted your application.
  • You are not a tax resident of New Zealand.

If you file an Income tax return: Non-resident individual taxpayers - IR3NR then you only need to declare any overseas income, other income and adjustments on the Adjusting your income for Working for Families Tax Credits - IR215.

Example: Sarah works overseas as volunteer

Sarah has a $50,000 student loan and is working overseas under a voluntary service abroad approved program with a salary of $27,000 (in NZ dollars) for the year. We have approved her application to be treated as physically present in New Zealand.

Sarah has no other income so will only need to tell us about her overseas salary of $27,000. When assessing her repayment, we will apply the student loan repayment threshold of $24,128.

Last updated: 31 Jan 2024
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