Information on NZ citizens' tax obligations when working for foreign companies

Katie made this Official Information request to Inland Revenue Department

The request was successful.

From: Katie

Dear Inland Revenue Department,

I am a New Zealand citizen who is wanting information on what my tax obligations would be if I worked for an international organisation (in a number of different scenarios).

I have been trying to navigate your website for information on what would be required in a number of different scenarios if I were to work abroad (especially in Australia), or if I based myself in NZ while working remotely for any overseas company. I've largely got lost, but think I may have found useful info on your page re NZ's Double Tax Agreement with Australia (and the page that deals with other countries) - but was hoping for specific, customer-friendly information on what my tax rights and obligations are, if such info exists.

My information request is therefore for the following:

Your most recent information/confirmation that clearly and plainly explains a New Zealand citizens' NZ tax obligations/rights (e.g. a customer cheat sheet, pamphlet, statements, internal documents that provide good explanation) in the following scenarios:

1. Working for an Australian company remotely, while residing in Australia (I'm assuming NZ tax law doesn't apply there...!);
2. Working for an Australian company remotely, while residing in New Zealand;
3. Working for an Australian company remotely, while being a resident of New Zealand but travelling abroad in multiple countries for extended periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).
4. Working for a New Zealand company remotely, while being a resident of New Zealand but travelling abroad in multiple countries for extended periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).
5. Working for any international (i.e. non-New Zealand based) company remotely, while being a resident of New Zealand but travelling abroad in multiple countries for extended periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).

I'm not trying to be vague about the five scenarios (if you need me to clarify anything, please reach out). I'm not interested in briefings.

If the information is already publicly available, could you please direct me to its specific location (i.e. the specific webpage).

Yours faithfully,

Katie

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From: oia
Inland Revenue Department

[IN CONFIDENCE RELEASE EXTERNAL]

 

Dear Katie

  

Thank you for your request under the Official Information Act.   

We will respond within the 20-day statutory timeframe.  You can expect to
receive a response no later than 16 March 2023.  

Your reference number is 23OIA1833.  

  

Kind regards  
Governance and Ministerial Services | Inland Revenue - Te Tari Taake  

 

-----Original Message-----
From: Katie <[FOI #21856 email]>
Sent: Thursday, 16 February 2023 10:49 pm
To: oia <[IRD request email]>
Subject: 23OIA1833 Katie

 

External Email CAUTION: Please take CARE when opening any links or
attachments.

 

 

 

 

 

 

 

Dear Inland Revenue Department,

 

I am a New Zealand citizen who is wanting information on what my tax
obligations would be if I worked for an international organisation (in a
number of different scenarios).

 

I have been trying to navigate your website for information on what would
be required in a number of different scenarios if I were to work abroad
(especially in Australia), or if I based myself in NZ while working
remotely for any overseas company. I've largely got lost, but think I may
have found useful info on your page re NZ's Double Tax Agreement with
Australia (and the page that deals with other countries) - but was hoping
for specific, customer-friendly information on what my tax rights and
obligations are, if such info exists.

 

My information request is therefore for the following:

 

Your most recent information/confirmation that clearly and plainly
explains a New Zealand citizens' NZ tax obligations/rights (e.g. a
customer cheat sheet, pamphlet, statements, internal documents that
provide good explanation) in the following scenarios:

 

1.     Working for an Australian company remotely, while residing in
Australia (I'm assuming NZ tax law doesn't apply there...!);

2.     Working for an Australian company remotely, while residing in New
Zealand;

3.     Working for an Australian company remotely, while being a resident
of New Zealand but travelling abroad in multiple countries for extended
periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).

4.     Working for a New Zealand company remotely, while being a resident
of New Zealand but travelling abroad in multiple countries for extended
periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).

5.     Working for any international (i.e. non-New Zealand based) company
remotely, while being a resident of New Zealand but travelling abroad in
multiple countries for extended periods of time as a tourist (e.g.
anywhere from 3-12+ months at a time).

 

I'm not trying to be vague about the five scenarios (if you need me to
clarify anything, please reach out). I'm not interested in briefings.

 

If the information is already publicly available, could you please direct
me to its specific location (i.e. the specific webpage).

 

Yours faithfully,

 

Katie

 

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From: Commissioners Correspondence
Inland Revenue Department


Attachment RSP 2023 03 02.pdf
901K Download View as HTML

Attachment IS 1603 Tax Residence.pdf
1.6M Download View as HTML


[IN CONFIDENCE RELEASE EXTERNAL]

Dear Katie

Please find attached my response to your Official Information Act request.

Kind regards

Craig O'Halloran
Officer | Inland Revenue

-----Original Message-----
From: Katie <[FOI #21856 email]>
Sent: Thursday, 16 February 2023 10:49 pm
To: oia <[IRD request email]>

Dear Inland Revenue Department,

I am a New Zealand citizen who is wanting information on what my tax obligations would be if I worked for an international organisation (in a number of different scenarios).

I have been trying to navigate your website for information on what would be required in a number of different scenarios if I were to work abroad (especially in Australia), or if I based myself in NZ while working remotely for any overseas company. I've largely got lost, but think I may have found useful info on your page re NZ's Double Tax Agreement with Australia (and the page that deals with other countries) - but was hoping for specific, customer-friendly information on what my tax rights and obligations are, if such info exists.

My information request is therefore for the following:

Your most recent information/confirmation that clearly and plainly explains a New Zealand citizens' NZ tax obligations/rights (e.g. a customer cheat sheet, pamphlet, statements, internal documents that provide good explanation) in the following scenarios:

1. Working for an Australian company remotely, while residing in Australia (I'm assuming NZ tax law doesn't apply there...!);
2. Working for an Australian company remotely, while residing in New Zealand;
3. Working for an Australian company remotely, while being a resident of New Zealand but travelling abroad in multiple countries for extended periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).
4. Working for a New Zealand company remotely, while being a resident of New Zealand but travelling abroad in multiple countries for extended periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).
5. Working for any international (i.e. non-New Zealand based) company remotely, while being a resident of New Zealand but travelling abroad in multiple countries for extended periods of time as a tourist (e.g. anywhere from 3-12+ months at a time).

I'm not trying to be vague about the five scenarios (if you need me to clarify anything, please reach out). I'm not interested in briefings.

If the information is already publicly available, could you please direct me to its specific location (i.e. the specific webpage).

Yours faithfully,

Katie

-------------------------------------------------------------------

This is an Official Information request made via the FYI website.

Please use this email address for all replies to this request:
[FOI #21856 email]

Is [IRD request email] the wrong address for Official Information requests to Inland Revenue Department? If so, please contact us using this form:
https://aus01.safelinks.protection.outlo...

Disclaimer: This message and any reply that you make will be published on the internet. Our privacy and copyright policies:
https://aus01.safelinks.protection.outlo...

If you find this service useful as an Official Information officer, please ask your web manager to link to us from your organisation's OIA or LGOIMA page.

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This email and any attachment may contain confidential information. If you have received this email or any attachment in error, please delete the email / attachment, and notify the sender. Please do not copy, disclose or use the email, any attachment, or any information contained in them. Consider the environment before deciding to print: avoid printing if you can, or consider printing double-sided. Visit us online at ird.govt.nz

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From: Katie

That's perfect and really appreciate the thorough explanation.

Thank you

Katie

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