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Rotorua office temporarily closed | Our Rotorua office will be closed from 12pm 17 January 2025 until 30 January 2025. For anything urgent, you can call our contact centre.

The International Questionnaire is mainly designed to collect key information about financing/debt and transfer pricing issues relating to foreign-owned businesses in New Zealand.

This information:

  • helps inform New Zealand’s approach to meeting our international obligations in respect to the OECD’s work on base erosion and profit shifting
  • complements the basic compliance package and compliance management processes which assess the risk of non-compliance and determine certain follow-up enforcement actions
  • assists our selections for targeted compliance campaigns.

You can download an infographic of the high-level results from the analysis of the 2014 to 2023 responses.


2023 International Questionnaire

We’ll be sending a request for you to fill out the 2023 income tax year questionnaire in February 2024. Generally, we send these to foreign-owned groups with turnovers over NZ$30 million.

You'll need to send us the questionnaire by 15 April 2024.


Contact us

Please send any questions to:

[email protected]

Last updated: 20 Jun 2024
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