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Tax information for Screen Workers



Industry Guidelines - IRD Screen Production

Information for people involved in the screen production industry. Developed in consultation with the screen production industry to ensure that it is relevant to those working in this area.

(see original page at www.ird.govt.nz/industry-guidelines/screen-production/ )

 

Income tax treatment of the screen production industry

The New Zealand screen production industry has been subject to a special tax regime since the early 1980s. This is in line with the New Zealand Government's efforts to encourage the development of the New Zealand screen production industry.

Double tax agreements

You may be a tax resident in both New Zealand and another country or territory. If both countries or territories tax their residents on worldwide income, you could be taxed twice. Double tax agreements have been negotiated between New Zealand and many other countries or territories to decide which country or territory has the first or sole right to tax specific types of income.

Per diems and allowances

Some contractors or entertainers working in the screen production industry, receive per diem (per day) payments in addition to payment for their services. Learn about these types of payments and other allowances.

Equipment rentals

If you are receiving payment for renting your equipment you may have some tax liability. Learn here how to treat any payment received for the rental of equipment.

Resident entertainers

You will find helpful information here for resident entertainers about your tax and student loan responsibilities.

Non-resident entertainers

An information page for non-resident entertainers on how you are taxed, whether you need to file a return, your tax responsibilities, exemptions, categories of entertainers and double tax agreements.

Recent changes to legislation

Information about recent legislative changes introduced in the Taxation (International Taxation, Life Insurance and Remedial Matters) Act 2009 - screen production industry grants and legislative amendments.

Self-employed resident contractors

Learn how as self-employed resident contractors you are taxed, how to meet other tax responsibilities such as student loan repayments or provisonal tax payments, and your responsibilities when it comes to filing a return.

Entertainer, contractor or employee?

Your tax responsibilities will differ depending on whether you are an entertainer, contractor or an employee in the screen production industry. Learn about which type of worker you are in order to help you meet your tax responsibilities.

Are you a resident or non-resident?

Generally, any income earned in New Zealand is subject to tax in New Zealand. However, your tax responsibilities may differ depending on whether you are a New Zealand resident or a non-resident. To work out which you are, please read the following.

Screen production industry glossary

Glossary of terms used relating to the screen production industry including double tax agreement, enduring relationship, non-resident and more.

 



   
   
   
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