(1) In these regulations, unless the context otherwise requires,—
The Act means the Income Tax Act 2004
The Act: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004”
for the words “Income Tax Act 1994”
.
Associated persons has the same meaning as in section OB 1 of the Act
Associated persons: this definition was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by omitting the words “paragraph (a) of the definition of that term in”
.
Auctioneer or dealer, in relation to a class of goods, means a person carrying on a business which comprises or includes the sale by auction or otherwise of goods of that class as auctioneer or agent on behalf of the seller, or the purchase of goods of that class as agent for a buyer or buyers
contract activity, in relation to a non-resident contractor, means—
(b) the granting, providing, or supplying of the use of, or the right to use, in New Zealand, any personal property or services of a person, being a person other than the non-resident contractor
Contract activity: this definition was substituted, as from 1 April 2002, by regulation 3(1) Income Tax (Withholding Payments) Amendment Regulations 2002 (SR 2002/35).
Contract payment, in relation to a non-resident contractor, and to a contract activity in relation to the non-resident contractor, means any payment, not being—
made for the contract activity to the non-resident contractor, or to the non-resident contractor's agent or other person acting on the non-resident contractor's behalf
Contract project
[Revoked]
Contract project: this definition was revoked, as from 1 April 2002, by regulation 3(2) Income Tax (Withholding Payments) Amendment Regulations 2002 (SR 2002/35).
Contract service, in relation to a non-resident contractor, means a service of any kind and, without limiting that meaning, includes any advisory, analytical, architectural, consultancy, designing, diving, drilling, engineering, inspection, management, procurement, professional, scientific, surveying, technical, or weather-forecasting service, and any service in respect of in relation to a feasibility, financial, or marketing study or evaluation
Cost reimbursing payment, in relation to a non-resident contractor, means any payment, made to the non-resident contractor by or on behalf of any other person (that non-resident contractor and that other person not being associated persons), to the extent (if any) that the payment constitutes reimbursement of expenditure incurred, in relation to the payment, by that non-resident contractor
Double tax agreement has the same meaning as in section OB 1 of the Act
Game means deer, pigs, or goats killed, taken, or captured in a wild state; and includes meat, antlers, tails, sinews, skins or pelts, or any other part of any such animals
Income tax liability has the same meaning as in section OB 1 of the Act
Licensed dealer, in relation to a class of goods, means—
Non-resident contractor means any person who is not deemed to be resident in New Zealand within the meaning of Subpart OE of the Act and who, under a contract (not being a contract of service or apprenticeship) or an agreement or arrangement undertakes (otherwise than as an employee) any contract activity
Non-resident contractor: this definition was amended, as from 1 April 2005, by section 303(1) Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3) by omitting the words “(within the meaning of section OB 1 of the Act)”
with application as from the income year corresponding to the 2005-06 tax year.
Non-resident entertainer means any person who is not deemed to be resident in New Zealand within the meaning of Subpart OE of the Act and who, during the course of a visit to New Zealand, performs or participates in any specified activity, and includes any company or firm or other person in any case where the first-mentioned person is an employee or an officer of the company or a principal or employee of the firm or an employee of the other person, being a company, firm, or other person which provides the services of the first-mentioned person, during a visit to New Zealand of the first-mentioned person, in performing or participating in any specified activity
PAYE rules has the same meaning as in section OB 1 of the Act
Payment made, in relation to any sale, means the net amount paid after deducting from the purchase price (including any subsidy) all commission, insurance, freight, classing charges, and other expenses incurred in connection with the sale and property charged against the seller
Resident entertainer means a person who is deemed to be resident in New Zealand within the meaning of Subpart OE of the Act and who performs or participates in any specified activity
Seller includes an agent selling on behalf of a seller
Specified activity, in relation to a non-resident entertainer or resident entertainer, means any activity or performance, including performances or appearances on or for radio, television, or a film—
(a) In connection with any sporting event or competition of any nature, including motor racing, motorcar rallies, motor cycle racing, motor boat racing, and horse racing and trotting:
(b) In connection with lectures, speeches, or talks for any purpose, whether on a regular or casual basis:
(c) In connection with any performance by actors, entertainers, musicians, singers, dancers, comperes or other artistes, whether regular or casual performers, and whether alone or with any other person or persons in choirs, choruses, bands, orchestras, ballets, or other entertainment groups, and whether for the purpose of education or culture or religion or entertainment or any other purpose;—
but, in relation to a non-resident entertainer, does not include any such activity or performance—
(e) Pursuant to a programme of a foundation, trust, or other organisation, being a foundation, trust, or other organisation outside New Zealand which exists for the promotion, whether in whole or in part, of any cultural activity and which is not carried on for the private pecuniary profit of any proprietor, member, or shareholder; or
(f) In relation to any game or sport where the participants are the official representatives of an association, league, union, or other body which administers the game or sport in an overseas country:
specified agricultural, horticultural, or viticultural company means a company that carries on a business that comprises or includes performing any work or rendering any service specified in clause 4A of Part A of the Schedule
specified agricultural, horticultural, or viticultural company: this definition was inserted, as from 1 April 2006, by regulation 3(1) Income Tax (Withholding Payments) Amendment Regulations 2005 (SR 2005/253) with application to payments made on or after 1 April 2006.
Specified payment, in relation to any person, being a non-resident entertainer or resident entertainer, and to any specified activity, means any payment made to that person, or to that person's agent or any other person acting on the person's behalf, being a payment paid in respect of or in relation to any services rendered or provided by the person in connection with that specified activity, whether that payment is paid as fees, remuneration, prize, or appearance money, or otherwise
Withholding payment means a payment that is declared by these regulations to be a withholding payment for the purposes of the PAYE rules.
In the original regulation 2: Associated persons: this definition was inserted, as from 1 January 1982 by regulation 2 Income Tax (Withholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304).
In the original regulation 2: Casual agricultural worker: this definition was inserted, as from 1 October 1980, by regulation 2 Income Tax (Withholding Payments) Regulations 1979 Amendment No 1 (SR 1980/191) and revoked, as from 1 April 1995, by section 53(2)(a) Income Tax Act 1994 Amendment Act (No 2) (1995 No 21).
In the original regulation 2: Contract activity: this definition was inserted, as from 1 January 1982, by regulation 2 Income Tax (Withholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304) and amended by regulation 2 Income Tax (Withholding Payments) Regulations 1979, Amendment No 8 (SR 1990/30) by inserting paragraph (ab).
In the original regulation 2: Contract payment: this definition was inserted as from 1 January 1982 by regulation 2 Income Tax (Witholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304).
In the original regulation 2: Contract project: this definition was inserted, as from 1 January 1982, by regulation 2 Income Tax (Withholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304).
In the original regulation 2: Contract service: this definition was inserted, as from 1 January 1982, by regulation 2 Income Tax (Witholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304).
In the original regulation 2: Cost reimbursing payment: this definition was inserted, as from 1 January 1982, by regulation 2 Income Tax (Witholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304).
In the original regulation 2: Non-resident contractor: this definition was inserted, as from 1 January 1982, by regulation 2 Income Tax (Witholding Payments) Regulations 1979, Amendment No 3 (SR 1981/304).
In the original regulation 2: Opossum: this definition was revoked, as from 9 January 1992, by regulation 2 Income Tax (Witholding Payments) Regulations 1979, Amendment No 9 (SR 1991/299).
In the original regulation 2: Specified activity: paragraph (e) of this definition was amended, as from 1 January 1982, by regulation 2 Income Tax (Witholding Payments) Regulations 1979, Amendment No 4 (SR 1982/266) by inserting the words “outside New Zealand”
.
Regulation 2 was substituted, as from 1 April 1997, by regulation 2 Income Tax (Withholding Payments) Regulations 1979, Amendment No 11 (SR 1996/378).