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HD 18: Agency in relation to absentees generally
or “Rules for representing absent taxpayers”
You could also call this:

“Handling income for someone overseas”

If you receive, control, or handle money that belongs to someone who is not in New Zealand (an absentee), the law treats you as their agent. This means you are responsible for that money as if it were your own income. This rule applies to any income that the absent person earns, even if you’re just looking after it for them.

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Next up: HD 20: Persons carrying on business for absentees

or “Running a business in NZ for someone living overseas”
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Part H Taxation of certain entities
Agents

HD 19Persons receiving absentees’ income

  1. A person is treated as an agent if they receive, control, or dispose of income derived by a principal who is an absentee.

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Notes
  • Section HD 19 list of defined terms control: repealed, on , by section 594 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).