아이들 IRD넘버 신청서 작성할때
Question 9, 10 에서
Yes와 No 중에서 어디에 표시해야 하는지
아시는 분 가르쳐 주세요. (아직 영주권자 아닙니다)
제가 아니라 아이들이라서 어디다 표시해야하는지 잘 모르겠어요.
Tax exemption and non-resident contractor information (refer to notes page befor answering)
9. ■ Do you qualify for a temporary tax exemption on foreign income? Yes / No
If “Yes”, please print date of arrival in New Zealand.
10. ■ Are you a non-resident contractor? Yes / No
(작성시 설명부분 입니다
Question 9 – temporary tax exemption on foreign income (Complete this question if you are continuing to receive income from overseas)
You qualify for a temporary tax exemption on foreign income for four calendar years (up to 49 months) if you meet both of these requirements:
•• You qualified as a tax resident in New Zealand on or after 1 April 2006.
•• You haven’t been a New Zealand tax resident at any time in the past 10 years prior to your arrival date in New Zealand.
Please note:
•• You can only claim this exemption once.
•• You can’t receive Working for Families Tax Credits while being tax-exempt from foreign income.
For more information on temporary tax exemption on foreign income, go to www.ird.govt.nz
Question 10 – non-resident contractor
•• If you have arrived in New Zealand to work as an independent contractor (whether the person paying you is a New Zealand resident or not) you will be
a “non-resident contractor” for the first 183 days (in any 12-month period) of your presence in New Zealand.
•• You aren’t an independent contractor if you are working as an employee receiving salary and/or wages from an employer.)