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


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—


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


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


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


a resident of New Zealand; or


a controlled foreign company.

Some definitions


In this section,—

non-resident crew member means a person who—


is a crew member of a pleasure craft; and


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


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


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).