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Non-resident entertainers are people who perform in public or in front of a camera as:
A non-resident entertainer can be an individual, company, partnership, trust or any other entity.
|People who work behind the scenes, such as crew or directors, will be treated as contractors, not entertainers.|
If you are an entertainer performing in New Zealand, you are subject to tax on schedular payments of 20 cents in each dollar paid to you or any other person on your behalf. It does not matter whether you are an individual, company or other entity. Tax on schedular payments is payable even when payment to you is made outside New Zealand.
Overseas promoters who provide the services of the entertainer or sportsperson will also be subject to the tax on schedular payments. The schedular payments are to be deducted by the agent or entrepreneur from the gross payments.
You only need an IRD number if you:
You do not have to complete a tax return, although you may choose to do so to claim expenses.
|1||The person paying the entertainer or sportsperson deducts tax on schedular payments from the entertainer's fees.|
|2||Payment must be made by the 20th of the month following the payment of the fees.|
You can apply to us for a tax waiver if any of the following situations apply to you.
|You are ...||and you ...|
|an entertainer||perform in an event under a cultural programme of, or wholly or partially sponsored by, a government, or
perform in New Zealand under a programme of a foreign non-profit organisation that promotes a cultural activity.
|a sportsperson||represent the national body that administers the game or sport in your home country.|
|a resident of the United States of America||perform in New Zealand and receive fees not exceeding US$10,000 in our income year (1 April to 31 March). If the fees paid (including reimbursements) exceed US$10,000 the entire payment may be liable for tax on schedular payments.|
|You are still liable for tax until we approve your waiver.|
Generally non-resident entertainers will not need to register for GST. However, there are some cases when you must, so please read the table below.
|If, as a non-resident entertainer you ...||and ...||then you ...|
make supplies in New Zealand:
|receive income in New Zealand over NZ$60,000 in any
|must register for GST.|
|supply services to a GST-registered person||do not need to register for GST, unless both parties agree that the supply has been made in New Zealand. In this case you do need to register for GST.|
|supply services to a non-GST-registered person||your fees for services in New Zealand are over $60,000||must register for GST.|
|stay in New Zealand for more than183 days in any 12-month period, and so become resident||your income is over $60,000||must register for GST.|
The Non-resident Entertainers team oversees tax compliance for large international events and international sports tournaments. They have:
For more information, please contact the Non-resident Entertainers team:
|Team Leader:||Rajni Raju
Phone 09 984 4347
|Postal Address:||Non-resident Entertainers Team
PO Box 5542
|Phone:||09 984 4329|
|Fax:||09 984 3081|