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Income Tax Act 2007

Income - Exempt income

CW 20: Amounts derived by visiting entertainers including sportspersons

You could also call this:

“Tax rules for overseas performers and athletes in New Zealand”

If you are not from New Zealand and you come here to perform or entertain, the money you earn might not be taxed. This happens in a few special cases:

If you perform as part of a cultural programme run by the New Zealand government or another country’s government, you don’t have to pay tax on what you earn.

The same is true if you perform in a programme that is partly or fully paid for by the New Zealand government or another country’s government.

You also don’t pay tax if you perform in a programme run by an overseas group that exists to promote culture and doesn’t make money for its members.

If you come to New Zealand to play a sport or game as an official representative of your country, you don’t have to pay tax on what you earn.

These tax-free rules also apply if someone else gets the money for your performance. This could be your employer, a company you’re an officer of, or a firm where you’re a principal.

The law defines a ‘non-resident entertainer’ as someone from another country who comes to New Zealand to do things like act, dance, sing, give speeches, or take part in sports events.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513191.

Topics:
Money and consumer rights > Taxes
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CW 19: Amounts derived during short-term visits, or

“Tax rules for short-term visitors earning money in New Zealand”

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Part C Income
Exempt income

CW 20Amounts derived by visiting entertainers including sportspersons

  1. Income that a non-resident entertainer derives from carrying out their activity or performance in New Zealand during a visit is exempt income if—

  2. the activity or performance occurs under a cultural programme of the New Zealand government or an overseas government; or
    1. the activity or performance occurs under a cultural programme wholly or partly sponsored by the New Zealand government or an overseas government; or
      1. the activity or performance occurs as part of a programme of an overseas foundation, trust, or other organisation that—
        1. exists wholly or partly to promote cultural activity; and
          1. is not carried on for the private pecuniary profit of any member, proprietor, or shareholder.

          2. Income that a non-resident entertainer derives from carrying out an activity or performance that relates to a game or sport in New Zealand during a visit is exempt income if the participants are the official representatives of a body that administers the game or sport in an overseas country.

          3. If income derived from an activity or performance of a non-resident entertainer would be exempt income under this section if derived by the non-resident entertainer, that amount is exempt income if derived by a person who—

          4. provides the services of the non-resident entertainer during the visit to New Zealand; and
            1. is 1 of the following:
              1. the entertainer’s employer; or
                1. a company of which the entertainer is an officer; or
                  1. a firm of which the entertainer is a principal.

                  2. In this section, non-resident entertainer means a non-resident person, as defined in subpart YD (Residence and source in New Zealand), who carries out an activity or performance in connection with—

                  3. a solo or group performance by actors, comperes, dancers, entertainers, musicians, singers, or other artists, whether for cultural, educational, entertainment, religious, or other purposes; or
                    1. lectures, speeches, or talks for any purpose; or
                      1. a sporting event or sporting competition of any nature.

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