Contractors, looking to work in New Zealand?

Australian Citizens and permanent residents of good character are permitted to work in New Zealand under the same conditions as New Zealanders.  Australian citizens will usually be allowed to live, work or study in New Zealand and won’t need to apply for any type of via before travelling.

Australian Citizens will need to show a valid Australian passport on their arrival to New Zealand and be of good character.

A foreign passport showing your Australian Citizen Endorsement (either with a label or a confirmation letter) may also be accepted as evidence of your Australian citizenship.

If you are an Australian permanent resident entering New Zealand with a valid passport, you will normally be granted a residence class visa (at the airport) to enter and stay in New Zealand, provided you have completed your arrival card correctly and truthfully.

You can however still be refused residence if you are not of good character (you will be required to make a character declaration by completing the character section of your arrival card).

If you are a temporary Australian Resident, you will need an appropriate visa with your passport if you wish to work, live or study in NZ.  SDP recommends visiting New Zealand’s immigration website.

Tax implications for Australian or Migrant Contractors working in New Zealand

The financial tax year in New Zealand runs from the 1^st April to 31^st March.  If your country or territory has a Double Tax Agreement (DTA) with New Zealand, you may be exempt from New Zealand income tax.

As independent contractors, most DTAs will exempt you from income tax in New Zealand if…

• You are in New Zealand for 183 days or less in any 12-month period or income year
• You do not have a fixed base in New Zealand.

A company or other entities may be exempt if their presence does not give rise to a permanent establishment in New Zealand.

Countries and territories with a DTA with New Zealand

For information on New Zealand’s tax rates please click here