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CW 55B: Amounts of exempt income for partners
or “Partners in a partnership may have tax-free income from partnership rules”
You could also call this:

“Tax rules for foreign airlines flying to and from New Zealand”

You don’t have to pay tax on money you make from flying planes to or from New Zealand if you’re not from New Zealand. This only applies if the country you’re from doesn’t make New Zealand plane companies pay tax when they fly there.

The person in charge of taxes in New Zealand can decide if this rule applies to you. They can also decide if it applies to a group of plane companies that aren’t from New Zealand, or a group of plane companies that are from New Zealand.

When we talk about flying from New Zealand, we mean taking things or people from a New Zealand airport to another country. It also includes any stops at other New Zealand airports before leaving the country.

Flying to New Zealand means bringing things or people from another country to a New Zealand airport. This includes any stops at other New Zealand airports after arriving in the country.

A plane company that isn’t from New Zealand is one that runs planes from airports and lives in another country, not in New Zealand.

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Next up: CW 57: Non-resident company involved in exploration and development activities

or “Tax exemption for overseas companies exploring for oil and gas in New Zealand waters”
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Part C Income
Exempt income

CW 56Non-resident aircraft operators

  1. An amount of income derived by a non-resident aircraft operator from air transport from New Zealand, or from air transport to New Zealand, is exempt income to the extent to which the Commissioner determines that an aircraft operator resident in New Zealand is, in circumstances corresponding to the circumstances of the non-resident aircraft operator, exempt from, or not liable to, income tax imposed by the laws of the country or territory in which the non-resident aircraft operator is resident.

  2. A determination by the Commissioner for the purposes of subsection (1) may relate to a class of non-resident aircraft operators or a class of resident aircraft operators.

  3. In this section,—

    air transport from New Zealand—

    1. means the carriage outside New Zealand by an aircraft of cargo, mail, or passengers emplaned or embarked on the aircraft at an airport in New Zealand; and
      1. includes a flight by the aircraft between the airport in New Zealand where the emplaning or embarking occurred and another airport in New Zealand at which the aircraft calls before leaving New Zealand on the international flight for which the emplaning or embarking occurred

        air transport to New Zealand—

        1. means the carriage to an airport in New Zealand by an aircraft of cargo, mail, or passengers emplaned or embarked on the aircraft at an airport in a country or territory outside New Zealand; and
          1. includes a flight by the aircraft to the airport in New Zealand for carriage to which the emplaning or embarking occurred from another airport in New Zealand at which the aircraft calls en route

            non-resident aircraft operator means a person who—

            1. is engaged in the business of operating an aircraft for air transport from an airport; and
              1. is resident in a country or territory outside New Zealand and is not resident in New Zealand.

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              Notes
              • Section CW 56(1): amended (with effect on 1 April 2008), on , by section 100(1) (and see section 100(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
              • Section CW 56(3) air transport from New Zealand paragraph (b): replaced (with effect on 1 April 2008), on , by section 100(2) (and see section 100(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
              • Section CW 56(3) air transport to New Zealand: inserted (with effect on 1 April 2008), on , by section 100(3) (and see section 100(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
              • Section CW 56 list of defined terms air transport to New Zealand: inserted (with effect on 1 April 2008), on , by section 100(4) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).