About this Guide

This guide helps tax agents advise clients about the New Zealand tax system and tax on international income, eg, from businesses, trusts and pensions. Tax agents specialising in these areas can give more detailed advice.

When to use this guide

This guide covers:

• self-assessment
• qualifying for New Zealand tax residency
• transitional tax residency and the temporary tax exemption
• taxing foreign income
• dual tax residency
• international tax agreements
• which country to pay tax in

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