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Income Tax Act 2007

General collection rules - Employment-related taxes - Adjustments for certain PAYE income payments

RD 19: Schedular payments to non-resident entertainers

You could also call this:

“Tax rules for overseas performers earning money in New Zealand”

This law is about non-resident entertainers who make money from activities or performances in New Zealand. When you’re a non-resident entertainer, you need to pay attention to this rule.

If you get a payment for your performance and no tax has been taken out, you have to pay the tax yourself. You need to pay it to the Commissioner by the 20th day of the month after you got paid. But if you’re leaving New Zealand before that date, you have to pay it before you go.

Remember, this applies to you if you’re doing any of the activities listed in the definition of a non-resident entertainer. It’s important to keep track of your payments and make sure you pay the right amount of tax on time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519980.

Topics:

Money and consumer rights > Taxes

RD 18: Schedular payments without notification, or

“This provision about payments without notification has been removed from the law”

RD 20: Schedular payments to subcontractors, or

“Rules for contractors paying subcontractors and deducting tax”

Part R General collection rules
Employment-related taxes: Adjustments for certain PAYE income payments

RD 19Schedular payments to non-resident entertainers

This section applies when a non-resident entertainer derives income from an activity or performance connected with any of the activities or performances described in the definition of non-resident entertainer.
Repealed
If the entertainer has received a schedular payment from which no amount of tax has been withheld, the entertainer must pay the amount of tax to the Commissioner by the 20th day of the month following that in which the payment was made, or by the date of their departure from New Zealand if that is earlier.

Compare

Income Tax (Withholding Payments) Regulations 1979, regulations 10, 11

Notes

Section RD 19(2) heading: repealed (with effect on 1 April 2008), on 6 October 2009, pursuant to section 513 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section RD 19(2): repealed (with effect on 1 April 2008), on 6 October 2009, by section 513 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).