About This Guide

This guide gives you an introduction to the different kinds of taxes Inland Revenue collects in New Zealand. We’ve written it mainly for new residents and potential immigrants to New Zealand. We also explain the following social assistance programmes that we administer:
• Child support – money paid by a parent not living with their children to help support their children financially.
• Working for Families Tax Credits – an entitlement for families with dependent children aged 18 and under.

When to Use This Guide

This guide deals with tax residence rules only. The tax residence rules are different from the usual New Zealand immigration and residency rules.
When we refer to a “New Zealand resident” or a “non-resident”, we mean a New Zealand resident or non-resident for tax purposes.

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