CW 21 Amounts derived by visiting crew of pleasure craft
Exempt income

(1)

Income that a non-resident crew member derives from performing services in New Zealand relating to a pleasure craft while it is in New Zealand is exempt income if—

(a)

the services are performed for a person who is not resident in New Zealand; and

(b)

the pleasure craft is the subject of a security given under section 116 of the Customs and Excise Act 1996; and

(c)

the pleasure craft is not owned, wholly or partly or directly or indirectly, by—

(i)

a resident of New Zealand; or

(ii)

a controlled foreign company.

Some definitions

(2)

In this section,—

non-resident crew member means a person who—

(a)

is a crew member of a pleasure craft; and

(b)

is a non-resident, a matter determined without applying section YD 1(3) (Residence of natural persons); and

(c)

is not present in New Zealand on more than 365 days in any 2-year period that starts on or after 28 May 2002; and

(d)

is not in New Zealand unlawfully under the Immigration Act 2009

pleasure craft is defined in section 2 of the Maritime Transport Act 1994.

Defined in this Act: amount, controlled foreign company, exempt income, income, New Zealand, non-resident, non-resident crew member, pleasure craft, resident in New Zealand, year

Compare: 2004 No 35 s CW 17

Section CW 21(2) non-resident crew member: amended, on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).