Activity | Normal tax rate | Rate if no tax code declared |
Agricultural contracts for maintenance, development or other work on farming or agricultural land
As of 1 April 2006, these include horticultural, and viticulture companies.1 | 15c | 30c |
Board of trustees or community board members | 33c | 48c |
Caretaking or acting as a watchman | 15c | 30c |
Cleaning office, business, institution or other premises (except residential) or cleaning or laundering plant, vehicles, furniture etc | 20c | 35c |
Commissions to insurance agents, subagents and salespeople | 20c | 35c |
Company directors' fees | 33c | 48c |
Contracts wholly or substantially for labour-only in the building industry | 20c | 35c |
Demonstrating goods or appliances | 25c | 40c |
Droving | 15c | 30c |
Fees payable to examiners | 33c | 48c |
Forestry or bush work of all kinds or flax planting or cutting | 15c | 30c |
Freelance contributions to newspapers, journals etc (articles, photographs, cartoons etc) or for radio, television or stage productions | 25c | 40c |
Gardening, grass or hedge cutting, or weed or vermin destruction (other than residential or agricultural premises) | 20c | 35c |
Honoraria | 33c | 48c |
Jockeys' or drivers' riding or driving fees paid to New Zealand residents (apprentices' shares: normal rate 15c, no-dec rate 30c) | 20c | 35c |
Mail contracting, transport of school children, milk delivery or refuse removal | 15c | 30c |
Modelling | 20c | 35c |
Non-resident contractors:2 | | |
- work in respect of construction, installation, assembly and similar projects | 15c | 30c |
- professional or technical services in respect of such projects | 15c | 30c |
- hire of equipment or personnel (other than as employees) | 15c | 30c |
Non-resident entertainers visiting New Zealand3 | 20c | n/a |
Participation by New Zealand residents in professional sporting events (other than horse racing or trotting) | 20c | 35c |
Participation by non-residents in professional sporting events of any nature3 | 20c | n/a |
Planting, sowing or gathering potatoes or vegetables | 15c | 30c |
Proceeds from sales of: | | |
- eels (not retail sales) | 25c | 40c |
- greenstone (not retail sales) | 25c | 40c |
- Sphagnum moss (not retail sales) | 25c | 40c |
- whitebait (not retail sales) | 25c | 40c |
- wild deer, pigs or goats or parts of these animals | 25c | 40c |
Shearing contracts | 15c | 30c |
Share-fishers on contract for the supply of labour only | 20c | 35c |
Street or road cleaning | 15c | 30c |
Television, video or film - on-set and off-set production processes (New Zealand residents only) | 20c | 35c |
Theatrical, musical, stage, concert, radio or television performances by entertainers resident in New Zealand | 20c | 35c |
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