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HD 23: Trustees of group investment funds
or “Trustees handle tax duties for overseas investors in group funds”
You could also call this:

“Rules for non-resident ship owners and charterers operating in New Zealand”

If you own or charter a ship that carries goods or passengers, and you’re not living in New Zealand, the law has something to say about that. The person who’s in charge of your ship, called the master, is treated as your agent. This means the master can act on your behalf for certain things related to your shipping business. It’s important to know this if you run a shipping business from outside New Zealand.

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Next up: HD 25: Persons remitting amounts outside New Zealand

or “Rules for sending money overseas to non-residents”
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Part H Taxation of certain entities
Agents

HD 24Shipping businesses

  1. A person is treated as an agent if they are the master of a ship owned by or under charter to an absentee who carries on a business carrying goods or passengers.

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