Course Topics:
- Tax obligations of residents and non-residents, principles and regulations governing income tax, including residency rules, tax rates, deductions, credits, and reporting requirements.
- Eligibility criteria and process for seeking tax relief under a Double Taxation Agreement (DTA) between New Zealand and another country.
- Criteria and procedures for obtaining exemptions from Non-Resident Withholding Tax (NRWT) in New Zealand for non-resident individuals or organizations.
- Concept of Final or Minimum Tax, Approved Issuer Levy (AIL), and essential tips for completing the IR3NR form accurately.
- Impact of registration and the criteria for cancellation under GST regulations in New Zealand.
Estimated time: 2 hours
- Teacher: Miguel Serrano