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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.

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Non-resident contractors

If you are a person, company or other entity the following applies to, then it is likely you will have withholding tax implications. 

  • You are not a tax resident in New Zealand.     
  • You do not have a contract, agreement or arrangement to perform contract activity which can be for services or supply of equipment under a lease in New Zealand.

This does not apply to contracts of service between an employer and employee.


Non-resident taxpayers

Last updated: 28 Apr 2021
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