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Specific entitlements and obligations

People leaving New Zealand who have a student loan

If you have a student loan there are additional obligations that you have to meet before leaving New Zealand.

Find out more about student loans if you're travelling or living overseas if you have a student loan

People leaving New Zealand who receive NZ Super or Veteran's Pension

If you receive NZ Super or Veteran's Pension (with no tax deducted) and travel overseas, you may need to pay New Zealand tax on the payments you receive.

Find out more about people leaving New Zealand who receive NZ Super or Veteran's Pension

What to do if you have a tax debt

Please contact us to discuss the options for paying your debt.

If you are... Please call us on... Calling hours
about to move overseas 0800 227 771 8am to 8pm Monday to Friday, and 9am to 1pm Saturday
living overseas +64 4 978 0779 or,
send us an enquiry online
 

The Australian Tax Office can assist to recover outstanding tax debt owed by New Zealanders now living in Australia.

New Zealand also has provisions with a number of countries, including the United Kingdom, the Netherlands and Poland, to help collect outstanding tax debt.

Your payment options include:

  • payment in full
  • instalment arrangement
  • write off in cases of serious hardship
  • a combination of instalment arrangement and write off.

What happens to your KiwiSaver when you have left New Zealand

If you have moved permanently from New Zealand and have been away for one year, you may be able to withdraw your funds from KiwiSaver.

Find out more about KiwiSaver and moving overseas permanently

If you are only going overseas temporarily, this will not affect your KiwiSaver membership and you will not be entitled to withdraw your funds.

Find out more about KiwiSaver and changes to your personal situation

If you have a family trust settled in New Zealand

The New Zealand tax treatment will depend on whether you are the settlor, trustee or beneficiary of your New Zealand family trust.

If you are the settlor

Generally, your family trust is a "complying trust" and liable for income tax in New Zealand until the settlor ceases to be a New Zealand tax resident.  

Find out more about tax residency and trusts

Once the settlor ceases to be a New Zealand tax resident, your family trust will be treated like a "foreign trust" in the following income year. As a "foreign trust", your family trust is only taxed on New Zealand source income if all the trustees are New Zealand residents.

Find out more about paying tax in New Zealand

NRWT (Non-resident withholding tax) or Approved issuer levy

Withholding income derived in New Zealand is liable to Resident withholding tax if all the trustees are New Zealand residents. NRWT or Approved issuer levy is only available if all the trustees are non-residents.

Find out more about NRWT

Find out more about Approved issuer levy

If you are the beneficiary

If you are a non-resident and you are receiving beneficiary income from your complying family trust, you will only pay tax in New Zealand if that income had a source in New Zealand. Withholding income will be subject to NRWT. Any other payment will not be liable for tax in New Zealand.

If you are a returning resident and you received beneficiary income from a foreign or non complying trust, you are liable for income tax on all distributions for the past five years. That income must be returned in the year you return to New Zealand.

If you are the trustee

If the trustee becomes a non-resident, the New Zealand resident settlor will become an agent for the New Zealand family trust.  The settlor is liable to pay New Zealand tax on all the trust's income and has to file a Settlors of trusts disclosure (IR462). The disclosure must be made within three months after the trustee became a Non-resident.

Working for Families Tax Credits (WfFTC)

If you’re registered for WfFTC and you or your children are leaving New Zealand permanently (or for an extended period of time) you’ll need to call us on 0800 227 773 before you leave, to discuss your entitlement and return filing obligations.

Child support

We match information with New Zealand Customs so that we are notified when liable parents with outstanding child support debt are travelling in and out of New Zealand.

Liable parents who are planning to travel should contact us to ensure their child support obligations are up-to-date before travelling.