Income Tax – Non-resident software suppliers’ payments derived from New Zealand
Inland Revenue has released a draft interpretation guideline for consultation. It explains how payments from New Zealand entities to non-resident software suppliers are classified for income tax, including the effects of double tax agreements.
- Closing date
- 31 October 2026
- Added to Civics
- 4 September 2026
- Source category
- Public service
- Source body
- Inland Revenue Department
- Last checked
- 23 September 2026
Closes in 38 days
Plain-English summary
Inland Revenue has released a draft interpretation guideline for consultation. It explains how payments from New Zealand entities to non-resident software suppliers are classified for income tax, including the effects of double tax agreements.
Read the official consultation material for the detailed proposal, supporting documents and submission method.
Why it matters
The guideline aims to clarify the income tax treatment of payments for software transactions involving non-residents.
It considers how double tax agreements (DTAs) affect the income tax implications.
Who may care
- People, organisations or businesses affected by the proposed change
- Policy, compliance, legal or advocacy groups with an interest in the issue
How to make a submission
- Read the official consultation material.
- Submit feedback through the official consultation page before the closing date.
Disclaimer
Civics.nz is an independent plain-English guide and is not an official government website. Always check the official source before making a submission.