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Income paid under the following Acts of Parliament are exempt from income tax:

  • Arbitration (International Investment Disputes) Act 1979
  • Consular Privileges and Immunities Act 1971
  • Diplomatic Privileges and Immunities Act 1968 
  • International Finance Agreements Act 1961
  • Pitcairn Trials Act 2002.

If you receive salary or wages that are exempt from New Zealand income tax under one of these Acts, you need to include that amount as income for Working for Families and student loans.

Example

Joseph is a New Zealand tax resident and works for the Organisation for Economic Co-operation and Development (OECD).

Although Joseph's income is exempt from income tax, he will need to include his salary as part of his income for Working for Families and student loans.

Last updated: 28 Apr 2021
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