Date posted: 7/06/2019 2 min read

Submission - Exempt income for non-resident entertainers (PUB00317)

CA ANZ provided feedback on this draft interpretation statement which considers the circumstances where section CW 20 of the Income Tax Act 2007 will apply to the income of a non-resident entertainer.

CA ANZ provided feedback on this draft interpretation statement which considers the circumstances where section CW 20 of the Income Tax Act 2007 will apply to the income of a non-resident entertainer. Where a non-resident entertainer or sportsperson carries out an activity or performance in New Zealand, the income that they earn from that activity or performance will usually be subject to tax in New Zealand. However, in certain circumstances, section CW 20 of the Income Tax Act 2007 provides non-resident entertainers and sportspersons with an exemption.

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