Variation to day test for non-resident contractors in s RD 8(1)(b)(v) of the Income Tax Act 2007
This variation allows a non-resident contractor to exclude days where they were personally present in New Zealand but practically restricted from leaving New Zealand between 17 March 2020 and 30 June 2022 when determining if a payment for services is excluded from being a schedular payment.
Tax Administration Act 1994: ss 6H and 6I
Income Tax Act 2007: s RD 8