Income Tax Act 2007

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Income from certain activities

CW 56 Non-resident aircraft operators
Exempt income


An amount of income derived by a non-resident aircraft operator from air transport from New Zealand is exempt income to the extent to which the Commissioner determines that an aircraft operator resident in New Zealand is, in circumstances corresponding to the circumstances of the non-resident aircraft operator, exempt from, or not liable to, income tax imposed by the laws of the country or territory in which the non-resident aircraft operator is resident.



A determination by the Commissioner for the purposes of subsection (1) may relate to a class of non-resident aircraft operators or a class of resident aircraft operators.

Some definitions


In this section,—

air transport from New Zealand—


means the carriage outside New Zealand by an aircraft of cargo, mail, or passengers emplaned or embarked on the aircraft at an airport in New Zealand; and


if the aircraft calls at another airport in New Zealand before leaving New Zealand on the flight for which the emplaning or embarking occurred, includes that New Zealand portion of the flight

non-resident aircraft operator means a person who—


is engaged in the business of operating an aircraft for air transport from an airport; and


is resident in a country or territory outside New Zealand and is not resident in New Zealand.

Defined in this Act: air transport from New Zealand, amount, business, Commissioner, exempt income, income, income tax, New Zealand, non-resident aircraft operator, resident in New Zealand

Compare: 2004 No 35 s CW 45