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IS 19/03
14 Jun 2019

Income tax - exempt income of non-resident entertainers

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, s CW 20 of the Income Tax Act 2007 provides non-resident entertainers and sportspersons with an exemption. This statement considers s CW 20, and the circumstances in which the exemption will apply. This statement is primarily intended to assist those who are paying non-resident entertainers to decide whether the exemption in s CW 20 applies so that payers do not need to withhold tax from payments made. However, it may also be of assistance to non-resident entertainers who are unsure about whether their income is exempt.