Q & A
QDo I need to register for GST?
AYou, or your business entity, will be required to register for GST if your turnover in any 12-month period exceeds, or is expected to exceed, $60,000. If your business turnover is less than $60,000 you have the option of registering for GST.
QDo I need to deduct paye from my employee?
AAll employers must deduct paye from all remuneration paid to employees. As an employer you must pay the Inland Revenue Department the paye deducted by the due date.
QDo I need to file a tax return?
AGenerally an individual does not need to file a tax return if their only income is from salary or wages, which has had paye deducted from it, New Zealand interest or dividends
QWhen would I be considered a New Zealand tax resident?

Generally individuals are considered a New Zealand tax resident if:

  • You are in New Zealand for more than 183 days in any 12-month period, or;
  • You have an enduring relationship with New Zealand. This would include a permanent place of abode and your ties and links with New Zealand.

Phone: +64 3 374 5448
Fax: +64 3 374 5449
Email: info@hookerca.co.nz

Physical Address:
4 Bounty Street
Christchurch 8053
New Zealand

Postal Address:
PO Box 4415
Christchurch 8140
New Zealand

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