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Non-resident contractors' tax certificate of exemption form (IR197)

Use this form if you are a non-resident contractor and you wish to apply for an exemption from schedular tax in New Zealand.

What you will need

  • Contractor details
  • Contract payer details
  • Contract activity details
  • Contract payment details
  • Any sub-contractor details (if applicable)
  • Written copy of any contract or agreement entered into between the non-resident contractor and the New Zealand contract payer.