Section CW 22 — Income Tax Act 2007: Amounts derived by overseas experts and trainees in New Zealand by government arrangement

CW 22 Amounts derived by overseas experts and trainees in New Zealand by government arrangement Exempt income: personal services (1) Income that a non-resident person derives from performing personal services, including professional services, in New Zealand during a visit is exempt income if— (a) the services are performed for or on behalf of a non-resident employer; and (b) the purpose of the visit is all or any of the following: (i) providing professional or expert advice or assistance: (ii) teaching or lecturing: (iii) making investigations: (iv) receiving education, training, or experience; and (c) the visit occurs under an arrangement for assistance entered into by the government of New Zealand. Exempt income: maintenance or bursaries (2) An amount of income that a non-resident person derives from a payment of maintenance or of an allowance, or from a bursary or scholarship, provided for or paid to the person during or in relation to their presence in New Zealand during a visit, is exempt income if— (a) the purpose of the visit is all or any of the following: (i) providing professional or expert advice or assistance: (ii) teaching or lecturing: (iii) making investigations: (iv) receiving education, training, or experience; and (b) the visit occurs under an arrangement for assistance entered into by the government of New Zealand. Some definitions (3) In this section,— arrangement for assistance entered into by the government of New Zealand means an arrangement entered into by the government of New Zealand— (a) in relation to or under— (i) the Commonwealth Education Scheme; or (ii) a programme of the United Nations, or any specialised agency of the United Nations, for cultural, economic, educational, expert, professional, or technical assistance; or (b) for the purpose of providing education, training, or experience for officers of the Samoan, Cook Islands, Niuean, or Tokelauan public services, or for persons resident in Samoa, the Cook Islands, Niue, or Tokelau; or (c) with the government of any other country or with any international organisation, if it is an arrangement that— (i) is for the purpose of providing cultural, economic, educational, expert, professional, or technical assistance, or administrative or other training, or the means or facilities for making investigations, whether upon a bilateral, co-operative, multilateral, mutual, or unilateral basis; and (ii) is in principle similar to any arrangement to which paragraph (a) or (b) applies international organisation means an organisation whose members are sovereign powers, whether countries of the Commonwealth or foreign sovereign powers, or the governments of those countries or powers non-resident person means a person who would not be resident in New Zealand if they were not present in New Zealand under an arrangement for assistance entered into by the government of New Zealand. The residence of the person is determined without applying section YD 1(3) (Residence of natural persons). Defined in this Act: amount , arrangement , arrangement for assistance entered into by the government of New Zealand , Commonwealth , employer , exempt income , income , international organisation , New Zealand , non-resident person , pay , resident in New Zealand , Compare: 2004 No 35 s CW 18