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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

You'll need to make sure you're a New Zealand tax resident. You do this by working out your tax residency status. This is different from your immigration status.

Tax residency status for individuals


In general, New Zealand tax residents pay tax to New Zealand on their worldwide income whether or not it is sent to New Zealand or been taxed in the other country or territory. New Zealand may give a tax credit for tax paid overseas.

Tax for New Zealand tax residents


If you're a new tax resident or returning to New Zealand after 10 years, you may be eligible for a tax exemption on most types of foreign income for approximately 4 years.

If you earn income in a country or territory which has a double tax agreement with New Zealand, this may affect how you are taxed.

International tax can be complex and you may want to consult a tax professional if you're in doubt about your circumstances.

Temporary tax exemption

Last updated: 28 Apr 2021
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