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HD 25: Persons remitting amounts outside New Zealand
or “Rules for sending money overseas to non-residents”
You could also call this:

“Rules for acting as an agent for non-resident taxpayers in New Zealand”

When certain conditions are met, the law can treat someone as an agent for a non-resident taxpayer’s income. If this happens, the person acting as an agent must follow the tax rules set out in section HD 3 for the income they’re responsible for.

Sections HD 27 and HD 28 explain when someone can be treated as an agent for a non-resident taxpayer. In these sections, a non-resident taxpayer means someone who:

  1. Has to pay income tax on money they earn from working in New Zealand, and
  2. Doesn’t have a permanent home in New Zealand.

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Next up: HD 27: Employers

or “Employers' responsibilities for income tax of non-New Zealand employees”
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Part H Taxation of certain entities
Agents

HD 26Agency in relation to non-residents generally

  1. Sections HD 27 and HD 28 apply for the purposes of this Act to treat a person as an agent in relation to the income of a non-resident taxpayer when certain conditions are met. The person must meet the tax obligations set out in section HD 3 in relation to the income to which the agency applies.

  2. In sections HD 27 and HD 28, a non-resident taxpayer means a person who—

  3. is liable for income tax on employment income derived in New Zealand; and
    1. has no fixed and permanent place to live in New Zealand.

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