Equipment rentals

Non-resident entertainers or a non-resident contractors bringing rental equipment or box rental into New Zealand

If you receive payment for the equipment, it will be treated as income earned in New Zealand. In most cases, it will be subject to New Zealand tax.
Many countries have double tax agreements with New Zealand that specify a flat rate of tax (usually 5%, 10% or 15%).
You'll need to apply to us in writing for a special tax rate certificate that will tell you the rate you'll be taxed at.
A few countries have double tax agreements that provide full exemption from tax, in which case you will need to apply to us for an exemption certificate.
Where New Zealand has no double tax agreement with your country of residence, you'll need to complete an income tax return.

The payment will be taxed as part of the New Zealand business earnings.

Any lease or rental payments you make to a non-resident for the use of equipment in New Zealand will be subject to tax in New Zealand.
You must deduct tax from the payment at the rate specified in the double tax agreement that applies to the non-resident (5%, 10% or 15%). If the supplier is from a country that has no double tax agreement or they haven't given you their IRD number, you must deduct tax at 30%. These deductions are returned to us through your Employer monthly schedule IR348.

Any lease or rental payments you make to a non-resident for the use of equipment in New Zealand will be subject to tax in New Zealand.
Many countries have double tax agreements with New Zealand that specify a flat rate of tax (usually 5%, 10% or 15%).
You'll need to apply to us in writing for a special tax rate certificate that will tell you the rate you'll be taxed at.