India in New Zealand — Business Sources
Company registration, tax obligations, trade regulations, and investment rules for India nationals doing business in New Zealand — sourced from official government domains.
Key facts at a glance
- •Acc Clients And Carers processing takes 7 years (IRD NZ)
- •The exemption threshold for Attribution Rule is 5000 NZD (IRD NZ)
- •The income threshold for Attribution Rule is 70000 NZD (IRD NZ)
- •Best Start Payment validity period: until they turn 1 years (IRD NZ)
- •Best Start Payment requires: child born before 1 April 2026 (IRD NZ)
- •The income testing start date for Best Start Tax Credit is 1 April 2026 (IRD NZ)
Extracted from 819 official pages across 1 government source. Auto-updated daily.
Official Sources
- IRD NZ819 pages
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Have a specific business question about India in New Zealand? Ask Vera — answers come only from official government sources.
Key Policy Facts
Data points extracted from official government pages. Updated automatically.
60-day Grace Period
- Grace Period
- 60 days
If you are required to deduct tax and have not done it, you will have 60 days to file the required return and make the payment before penalties are applied if certain criteria are met.
Acc Clients And Carers
- Record Keeping Duration
- 7 years
keep records of payments for 7 years
Aim Instalments
- Due Date
- MAY 28
- Due Date
- 28 July
MAY 28 AIM instalments are due if you file GST monthly and have a March balance date.
JUL 28 AIM instalments are due if you file GST monthly and have a March balance date.
Annual Paye Agreement
- Application Start Date
- 1 April 2024
From 1 April 2024, anyone who employs cross-border workers can apply to us for an annual PAYE agreement.
Source: IRD NZ — Tax - Non-Resident Employers Filing Employment Information
Attribution Rule
- Exemption Threshold
- 5000 NZD
- Income Threshold
- 70000 NZD
The total amount to be attributed for the income year is less than $5,000.
the working person earns net income of more than $70,000 including income of the associated entity if the attribution rule applies.
Automated Tax Assessments
- Number Of People Affected
- 1.67 million
For the first time, automated tax assessments will see around 1.67 million New Zealanders get a tax refund paid straight into their bank account.
Source: IRD NZ — Tax - Major Tax Changes
Automatic Exchange Of Information
- Start Date
- September 2018
New Zealand started this automatic exchange of information in September last year
Automatic Exchange Of Information (aeoi)
- First International Exchange
- next year
- Initial Jurisdictions Count
- 58
- Start Date
- 01 July 2017
- Reporting Deadline
- 30 June every year
This is in preparation for the first international exchange of information which will take place next year.
Source: IRD NZ — Tax - Automatic Exchange of Financial Information
The initial list of 58 jurisdictions Inland Revenue can share with will be announced shortly and will be added to over time as more countries put the appropriate confidentiality and data safeguards in place.
Source: IRD NZ — Tax - Automatic Exchange of Financial Information
From 1 July 2017, financial institutions in New Zealand will be required to identify accounts held or controlled by foreign tax residents, and collect relevant information.
Source: IRD NZ — Tax - Automatic Exchange of Financial Information
This information will be reported to Inland Revenue by 30 June every year.
Source: IRD NZ — Tax - Automatic Exchange of Financial Information
Automatic Tax Refunds
- Implementation Date
- April 2019
- Additional Payments
- 110000
- Expected Refunds
- 750000
Other changes that will come into effect from April 2019 include: making it easier to manage income tax and Working for Families.
About 110,000 more, who also haven’t been filing, will have an amount to pay – they'll be notified automatically.
Inland Revenue (IR) expects that next year, about 750,000 tax refunds will be automatically generated for wage and salary earners who don’t usually apply to get their tax back.
Best Start Payment
- Validity Period
- until they turn 1 years
- Eligibility Criteria
- child born before 1 April 2026
If your child is born before 1 April 2026, you will get the full Best Start payment until they turn 1, no matter how much your family earns.
If your child is born before 1 April 2026, you will get the full Best Start payment until they turn 1, no matter how much your family earns.
Best Start Tax Credit
- Income Testing Start Date
- 1 April 2026
- Annual Rate
- 4041 NZD
From 1 April 2026, Best Start will be income tested from the 1st year.
The annual rate will increase to $4,041.
Better Administration Of Social Policy
- Submission Deadline
- 15 September 2017
Submissions close on 15 September 2017
Bright-line Test
- Change Date
- 1 July 2024
- Validity Period
- 2 years
- Processing Time
- 2 years
- Processing Time
- 7 minutes
- Property Sold Before
- 1 July 2024
- Start Date
- 1 July 2024
- Bright Line Period
- 2 years
- Bright Line Period
- 2 years
The bright-line test changed on 1 July 2024.
If a property is sold on or after 1 July 2024, the bright-line test looks at whether the bright-line end date is within 2 years of the bright-line start date.
For property sold on or after 1 July 2024, the bright-line test looks at whether your bright-line end date for the property is within 2 years of your bright-line start date.
The tool can be found on our website at Buying and selling property (ird.govt.nz) and takes approximately 7 minutes to complete.
For properties sold before 1 July 2024, different criteria apply depending on when you acquired the property.
For property sold on or after 1 July 2024, the bright-line test looks at whether your bright-line end date for the property is within 2 years of your bright-line start date.
The bright-line test applies if your bright-line end date for the property is within 2 years of your bright-line start date.
Source: IRD NZ — Tax - Brightline Test
the bright-line test looks at whether your bright-line end date for the property is within 2 years of your bright-line start date.
Brightline Test
- Bright Line Period
- 10 years
- Start Date
- 1 April 2022
- Acquisition Date Threshold
- 29 March 2018
- End Date
- 30 June 2024
or within 10 years for all other properties between 29 March 2018 and 26 March 2021 and sold within 5 years.
Source: IRD NZ — Tax - Brightline Test
From 1 April 2022 until 30 June 2024, the following changes in legal ownership qualify for rollover relief:
Source: IRD NZ — Tax - Brightline Test
Your property sale will only come under the bright-line test if you acquired the property on or after 29 March 2018 and you are selling it within 5 years or before 1 July 2024 (whichever comes first).
Source: IRD NZ — Tax - Brightline Test
From 1 April 2022 until 30 June 2024, the following changes in legal ownership qualify for rollover relief:
Source: IRD NZ — Tax - Brightline Test
Business Consultancy Fund
- Fund Amount
- 25 million NZD
A $25 million business consultancy fund will pay for tailored specialist support such as business continuity planning, finance and cash flow management, HR and staffing issues.
Challenging Overseas Child Support Decisions
- Processing Time
- 60 days
60 days, if you do not live in New Zealand.
Source: IRD NZ — Tax - Challenging Overseas Child Support Decisions
Child Support
- Notification Condition
- if a family’s income or situation has changed
- Payment Due Date
- 20th of the following month
- Age Limit
- under 18 (or 18 and still at school)
- Eligibility Criteria
- child living with you for at least 35% of the time (about 5 nights a fortnight)
- Child Age Limit
- 18 years
- Financial Dependency Criteria
- 30 hours/week
- Minimum Care Requirements
- 35 %
- Ordinarily Resident Threshold
- 183 days
- Child Support End Date
- 31 December
- Required Documents
- application for formula assessment
People who receive or pay Working for Families or Child Support may need to let us know if their family’s situation has changed because of an emergency event.
Child support payments are always due on the 20th of the following month, and we can only pass on what we receive from the paying parent.
The child needs to meet certain requirements, for example, be under 18 (or 18 and still at school), and dependent on you.
To receive payments, you need to have a child living with you for at least 35% of the time (about 5 nights a fortnight) - for formula assessments only.
They must be under 18. Or, if they’re 18, they still need to be enrolled at and attending a registered school in New Zealand or an overseas school.
They also must not be receiving a student allowance or main benefit (like the Jobseeker benefit).
Your child needs to live with you for at least 35% of the time – that’s about 5 nights a fortnight or 128 nights a year.
We may treat someone as ordinarily resident if we are satisfied that they are in New Zealand and likely to be ordinarily resident in New Zealand more than 183 days in any 12-month period.
Source: IRD NZ — Tax for new residents
In this case, child support ends on 31 December of the year they turn 18.
If you get an Unsupported Child's Benefit, you'll need to apply for a formula assessment for that child.
Child Support Debt
- Total Penalty Debt Written Off 2016
- 1400000000 NZD
- Penalty Debt Written Off
- 50000 NZD
In 2016 alone over $1.4 billion dollars worth of penalty debt was written-off.
In exchange, we wrote off almost $50,000 in penalty debt.
Child Support Debtors
- Warrants Issued
- 11
Eleven warrants were issued at the border for overdue child support payments during the year.
Source: IRD NZ — Tax - Overseas Student Loan and Child Support Debt
Child Support Deduction
- Maximum Deduction Percentage
- 40 %
the maximum amount of child support you can deduct is 40% of their net earnings (after tax)
Child Support International Customers
- Increase In Customers
- 88
From September 2023 to September 2024 Child Support international customers increased from 2,306 to 2,394 customers
Source: IRD NZ — Tax - Overseas Student Loan and Child Support Debt
Data last updated: 20 Jun 2026
Topics Covered
IRD NZ
Tax - Trusts and Tax Residency · Tax - Employing Someone · Tax - Faster GST Refunds · Tax - Residential Property Deductions on Portfolio Basis · Tax - NRWT Country Codes · Tax - KiwiSaver · Tax - Types of Working for Families · KiwiSaver - Opting Out of KiwiSaver · Tax - Shared Care for Working for Families · Tax - Tax Simplified for Individual Taxpayers · Tax - IR56 Workers · Tax - Filing Tax Returns · Tax - Non-Resident Withholding Tax Exemption · Housing - Rental Income Tax Rules · Tax - End to Unnecessary Secondary Tax · Tax - Tax Evasion · Tax - Taxing Employer Provided Travel · Tax - Tax Working Group Report · Tax - Tax Refund Season · Tax - End of Tax Year Guidance · Tax - Goods and Services Tax · Tax - Non-Resident GST · Tax - KiwiSaver Joining · Education - Fees-Free Student Loan · Tax - Claiming Unclaimed Money · Tax - KiwiSaver Employee Contributions · Tax - Going Overseas · Tax - KiwiSaver Government Contribution · Education - Fees-Free Eligibility · Banking - Adding Bank Accounts for Tax Registration · Tax - Fringe Benefit Tax Changes · Tax - Overdue Debt for Clients · KiwiSaver - Taxing KiwiSaver Income · Tax - Penalty and Interest Re-evaluations · Tax - Interest Deductions on Property Sale · Tax - Child Support Payments · Tax - COVID-19 Guidance for Businesses · Tax - Employer Provided Travel · Tax - Best Start Tax Credit · Tax - Foreign Trust Webpage · Tax - Employer's Guide · Tax - Working or Studying in New Zealand · Tax - Personal Income Tax Proposals · Tax - Understand the Property Rules · KiwiSaver - Serious Illness Withdrawal · Tax - Apply for an IRD Number Living in New Zealand · Tax - Working for Families Changes · Tax - Your Taxable Income · Tax - Tax Rates for Individuals · Income - Benefits, NZ Superannuation, Student Allowance · Tax - Eligibility for Income Spreading · Tax - Proof of Identity for New Arrivals to New Zealand · Tax - Cancelling Fringe Benefit Tax · Tax - Employer Obligations Overview (Māori) · Tax - Employer Obligations Overview (Samoan) · Tax - Employer Obligations Overview (Hindi) · Tax - 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Updated China-NZ Tax Agreement · Visa - Non-Resident Employees · Visa - Recognised Seasonal Employer (RSE) Worker · Tax - Income Tax Return for Non-Resident Individual Taxpayers · Residency - Deciding Whether You Are a Resident or Non-Resident · Tax - PAYE Deductions from Salary or Wages · Tax - Relocation Expenses Allowances · Tax - Tax Fraud Charges · Tax - Tax Fraud · Tax - Non-Standard Filing of Employment Information · Education - Fees-Free Eligibility · Tax - Types of Individual Income · Tax - Crypto Tax Compliance · Tax - Automatic Tax Refunds · Citizenship - Eligibility for Citizenship · Tax - Overseas Currency Conversion to NZ Dollars · Tax - Overseas Income · Housing - Property Ownership Types · Tax - Payers of Non-Resident Contractors · Tax - Renting Out My Main Home · Tax - Student Loan Overseas Borrower Relief · Tax - Temporary Repayment Suspension for Student Loans · Tax - Cashflow Support for Small Businesses · Banking - Account Registration · Tax - Reporting Your Overseas Income · Tax - 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Deductions from Other Payments · Tax - Non-Resident Spouse or Partner's Income · Tax - Tax and Social Policy Work Programme · Tax - Eligibility for Working for Families · Tax - End of Year Tax Return · Housing - Buying and Selling Property · Housing - Common Situations in Property Buying and Selling · Housing - Selling Overseas Property · Tax - Tailored Tax Codes · Tax - New Employees Returns · Tax - Employer Obligations Overview (Korean) · Tax - Deductions from Income · Tax - Payroll Giving · Tax - Deductions from Income · Housing - Buying and Selling Property · Tax - Filing Employment Information · Tax - Auto-Enrolling Employees in KiwiSaver · Tax - Non-Resident Withholding Tax · Tax - Rental Expense Records · Tax - Working for Families Overview · Tax - Payday Filing (Electronic) · Tax - Income Tax for Individuals · Tax - Payday Filing (Paper) · Education - Fees-Free Applying · Education - Student Loans · Tax - Residential Rental Income · Tax - Redundancy · Tax - Employers Workshop · Tax - Final Income Tax Return for Deceased Persons · Tax - Working for Families Payments · Education - Applying for Fees Free · Tax - International Tax for Individuals · Tax - Overhaul of Social Policy Payments · KiwiSaver overview · Tax - ACC Deductions · Banking - Updating Bank Details · Tax - Foreign Superannuation · Housing - Record Keeping for Buying and Selling · Tax - About Tax Codes · Tax - Tailored Tax Options · Tax - Renting Out a Room in My Main Home · Tax - Adjusting Your Income · Education - Fees Free Eligibility · Banking - Direct Debit Payments · Tax - Leaving New Zealand · Work Permit - Work or Study in New Zealand · Tax - IRD Number Application for Living Overseas · Education - Fees-Free Eligibility for Residency · Tax - Paid Parental Leave Eligibility · Tax - Filing Fringe Benefit Tax Returns · Tax - Tax Pooling · Tax - Special Circumstances for KiwiSaver Contributions · Tax - Employer Contributions to KiwiSaver · Tax - Compliance with the Bright-Line Test · Tax - KiwiSaver Deductions from Employee Pay · Housing - 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Individual Tax Return · Tax - Taxing Multinationals · Tax - Offshore People Who Pay RLWT · Tax - Obligations for Loss Tax Credit Repayment · Education - Working Overseas with a Student Loan · Tax - Challenging Overseas Child Support Decisions · Tax - GST Rules Clarified for Non-Profit Bodies · Tax - New GST Rules to Level Playing Field · Tax - Income Tax · Tax - Portfolio Investment Entity Income for Non-Residents · Education - Applying to Keep Student Loan Interest-Free Overseas · Tax - Individual Income Tax Return · Tax - Apply for a Tailored Tax Code · Tax - Child Support Types · Tax - KiwiSaver Members by Region · Tax - Tax Relief for Adverse Events · Tax - Getting Someone to Act on My Behalf · Housing - Buying and Selling Property · Tax - Non-Resident Taxpayers · Tax - Income Tax Treatment for Screen Production Industry · Tax - Taxation Bill Changes · Tax - Managing Working for Families · Tax - KiwiSaver Enrolments and Opt-Outs · NZ-India tax treaty · KiwiSaver - Making Changes to My KiwiSaver · Tax - 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Non-Individual IRD Number Registrations · Tax - Identification Verification for IRD Number Applications · Housing - Ring-Fencing Rental Losses · Tax - Excess Deductions When Selling Property · Tax - Wage Subsidy Update · Tax - Automatic Write-Offs · Tax - More Information Required for Assessment · Education - Fees-Free Learning · Tax - Individual Income Tax Returns · Tax - Accommodation for Employees Working Overseas · Visa - Non-Resident Crews of Visiting Super Yachts · Tax - Rental Accommodation Tax · Visa - Overseas Fishing Crew Working in New Zealand · Tax - Non-Resident Borrowers' Overseas Income · Tax - Tax System for Work or Study · Tax - Brightline Test · Tax - IRD Numbers for Individuals · Tax - Tax Residence for Non-Residents · Tax - Brightline Test Exclusions · Tax - Ownership Transfers and Rollover Relief · Tax - Completing Income Tax Return · Tax - Certificates of Residency for Entities and Trusts · Education - Fees-Free Education Deadline · Residency - Refugee Eligibility · Tax - 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Diplomatic Personnel · Tax - IRD Number Application for Non-New Arrivals · Tax - Finding IRD Number · Education - Student Loan Statement · Tax - Exemption for NZ Tax Residents · Tax - Redundancy and Income Tax · Education - Fees-Free Eligibility · Education - Fees-Free Eligibility · Tax - Paid Parental Leave Qualifying · Tax - Timelines at the End of the Tax Year · Tax - Taxpayer Initiated Disputes · Tax - Estimate Your Working for Families Entitlement · Tax - Apply for Working for Families · Tax - New Zealand Tax System · Tax - End of Tax Year · KiwiSaver - Transferring UK Pension Funds · Tax - Leaving · KiwiSaver - Serious Illness Withdrawal · Tax - Who Pays Tax on Rental Income · Insurance - Joining KiwiSaver · Tax - IRD Numbers for Individuals · Housing - Renting Out Residential Property · Education - Student Loan Repayment Obligation · Education - Student Loan Underpayments · Education - Interim Student Loan Repayments · Tax - General Tax Information · Working for Families - Residency · Tax - Working for Families Payment Options · Tax - Tax Evasion Consequences · Tax - Overseas Student Loan and Child Support Debt · Tax - GST for Overseas Businesses · Tax - In-Work Tax Credit Changes · Tax - Foreign Superannuation · Tax - Dual Tax Residents · Tax - Income Tax · Education - Student Loan Overseas · Education - Student Loan Overseas · Tax - Revenue Alert about Offshore Income · Tax - Provisional Tax Simplification · Tax - Work Programme Focus · Tax - Tax Evasion Sentencing · Tax - Cracking Down on Tax Dodgers · Visa - Non-Resident Entertainers and Sportspeople · Tax - Non-Individual IRD Number Applications · Tax - KiwiSaver Employer Contributions · Tax - Anti-Money Laundering Exemption · Tax - Individual Income Tax Return · Tax - Managing Tax While Overseas · Tax - Foreign Investment Fund Exemption · Tax - Residential Rental Income and Deductions · Education - Repaying Student Loan Overseas · Tax - Backdated Lump Sum Payments · Tax - Tax Evasion Sentences · Tax - Working for Families · Tax - GST · Residency - Work Visa Eligibility · Tax - Paid Parental Leave · Tax - COVID-19 Business and Organisations · Tax - Tax Relief Forms · KiwiSaver - Employee Contributions · Tax - Principal Caregiver for Working for Families · Tax - Dependent Child for Working for Families · Tax - Yearly Review for Working for Families · Tax - Non-Resident Entertainers · Tax - Further Obligations · Tax - Filing Individual Income Tax Returns · Tax - Tax Residence for New and Returning Individuals · Tax - Pay Tax on Your Rental Income · Tax - Working for Families Overview · Tax - Best Start Payment · Tax - Minimum Family Tax Credit · Tax - Employer Superannuation Contribution Tax (ESCT) · Tax - Tax Sparing Disclosure Return · Tax - Tax Relief Forms · Healthcare - KiwiSaver Savings Break · Tax - Portfolio Investment Entity Income · Tax - IRD Number Applications · Healthcare - Changing KiwiSaver Provider · Education - Student Loan System Update · Healthcare - Choosing a KiwiSaver Provider · Tax - IRD Numbers for Individuals · Tax - IRD Numbers for Individuals · Tax - Taxation of Employee Share Schemes · Banking - Internet Banking · Tax - Foreign Superannuation Withdrawals · Tax - Other Payment Options · Housing - Income Tax and GST Record Keeping · Insurance - KiwiSaver · Housing - GST and Leased Apartment Sales · Tax - Tax Exemptions for Non-Residents · Student Loans - Overseas Volunteers · Tax - KiwiSaver Membership Demographics · Tax - Renewing Exemption from Schedular Payments · Housing - Rental Income and Tax · Housing - Property Development Exemptions · Tax - Rental Income Tax Return · Tax - Non-Residents Visiting · GST for businesses · Tax - GST for Overseas Businesses · Tax - Tax Residency Status for Companies · Housing - Commercial and Residential Property · Tax - Working for Families Eligibility · Tax - Multinationals to Pay Fair Share of Tax · Tax - Non-Resident Businesses and GST · Tax - Paying Non-Resident Contractors · Tax - Working for Families Fraud · Tax - Short Process Rulings · Tax - Changes to Best Start · Housing - Accommodation Allowances for Work · Tax - Tax Evasion Sentencing · Tax - Content Creators Overseas Income · Tax - COVID-19 Small Business Cashflow Scheme Disclosure · Tax - COVID-19 Small Business Cashflow Scheme Repayment · Tax - Changes to Sharing Information About Unpaid Tax · Tax - Individual Income Tax IR3s for 31 March 2026 · Tax - Working for Families and Paid Parental Leave Payments · Housing - Keeping RLWT Records · Tax - Changes for Employers · Tax - Investment Income File Upload · Tax - Temporary Increase to the In-Work Tax Credit · Healthcare - Paid Parental Leave Work Requirements · Tax - Steps to Combat Tax Evasion · Tax - Travel Allowances · Tax - Fringe Benefit Tax Types · Tax - Independent Earner Tax Credit · Tax - Economic Recovery Tax Changes · KiwiSaver - Temporary Rate Reduction · Tax - Residential Rental Property Deductions · Tax - GST for Overseas Businesses · Tax - Taxing Payments to Entertainers · Tax - GST for Overseas Businesses · Tax - Filing Individual Income Tax Return · Tax - Research and Development Tax Incentive Eligibility · Tax - Provisional Tax · Tax - Claiming Research and Development Tax Incentive · Tax - Contractors and Certifiers for R&D Tax Incentive · Tax - Claiming Loss Tax Credit · Tax - Coming Off a Benefit · Tax - Working for Families Changes · Tax - Changes to Family Job Income · Tax - New World of Tax Compliance · Tax - COVID-19 Temporary Loss Carry-Back Scheme · Tax - Individual Income Tax for Clients of Agents · Tax - OECD Multilateral Instrument · Tax - Deductions from Other Payments · Tax - Employing Staff During COVID-19 · Tax - Employee Share Schemes · Tax - Taxing Employee Redundancy · Tax - Working for Families and Parental Leave · Tax - Payday Filing · Tax - Apply for an IRD Number Living in New Zealand · Housing - Employer Provided Accommodation · Tax - Employee Share Schemes · Tax - Deductions from Other Payments · KiwiSaver - Getting My KiwiSaver Funds Early · Healthcare - Changing KiwiSaver Contribution Rate · Housing - Information to Provide for Buying and Selling · Housing - Rental Income Tax · Tax - Reporting Employee Shares · Tax - Fringe Benefit Tax for Close Companies · Tax - Reporting Requirements for Non-Residents · Tax - Income Tax for Businesses and Organisations · Education - Fees-Free Education Announcement · Tax - Paying Your Tax · Tax - Student Loan and Working for Families · Tax - Tax Relief for Mycoplasma Bovis Farmers · Tax - GST and Employer Webinars · Tax - Changes to Benefit Income Estimation · Healthcare - Paid Parental Leave · Healthcare - Paid Parental Leave Application Process · Tax - Tax Returns · Tax - COVID-19 Business Continuity Package · Tax - Working for Families Payments · Tax - Scams During Tax Refund Process · Tax - Independent Earner Tax Credit · Tax - Prescribed Withholding Rate · Tax - Non-Resident Withholding Tax · Tax - Proof of Identity for New Arrivals to New Zealand · Tax - Getting Your Tax Right · Tax - IRD Numbers · KiwiSaver - Work Situation Changes · Tax - Renting Out an Overseas Property · Tax - Completing an Income Tax Assessment · Tax - Employer Superannuation Contribution Tax (ESCT) · Housing - Claiming Back RLWT · Tax - Understanding Your Tax Assessment · Housing - Property Interest Rules
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