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HD 19: Persons receiving absentees’ income
or “Handling income for someone overseas”
You could also call this:

“Running a business in NZ for someone living overseas”

If you run a business in New Zealand for someone who doesn’t live in the country, the law treats you as their agent. This applies even if you don’t receive the income from the business yourself. The person who lives outside New Zealand is called an absentee.

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Next up: HD 20B: General partners and partners carrying on with or managing business involving absentees

or “Partners responsible for tax on income of non-resident partners”
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Part H Taxation of certain entities
Agents

HD 20Persons carrying on business for absentees

  1. A person is treated as an agent if they carry on in New Zealand a business for an absentee, whether or not the income is received by the agent.

Notes
  • Section HD 20: substituted, on , by section 18(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).