Individual Non-Resident Questionnaire 2023

    Miller Johnson Chartered Accountants

    2023 Questionnaire for completion of individual income tax return

    For Non-Resident for tax purposes

    (one questionnaire to be completed for each person’s return, and only for income received in your own name or jointly with another person)

    This questionnaire is designed to be completed one of two ways:

    • Print, complete by hand, sign and return to us with your records

    • Complete and submit online (Email supporting documents to team@millerjohnson.co.nz)

    This questionnaire has been designed to be as simple as we can make it, given current tax laws and taxpayer and agent obligations.

    It is important that you answer every question as indicated. Where your response indicates that a separate set of questions or more information is required, contact your usual accountant at our office.

    All questions are for the year 1 April 2022 to 31 March 2023 and relates to income from New Zealand sources only.

    Did you receive any income from New Zealand from which PAYE is deducted? (This includes: wages, withholding payments, NZ superannuation, benefits)?

    If so, you do not need to take any further action. We will be able to access this information from the IRD website.

    Investment income from New Zealand sources only

    Please answer ALL questions in this section, regardless of whether you receive income or not.

    For all “Yes” answers, please supply supporting documentation (e.g. bank interest certificate, company dividend statements.) If we do not receive this information in full, this will delay and possibly increase the cost of preparation of your return.

    Also include any income which you receive jointly with another person, and clearly mark this as joint income.

    Do you receive any interest income?

    Do you receive any dividend income?

    Do you hold any funds in managed funds?
    If yes, we will need the annual tax statement from your financial adviser

    Do you hold any funds in PIE investments, including KiwiSaver?
    The tax rate on PIE for non-residents is 28%. We will check this for you.

    Property

    Do you receive any income from any rental property investment?
    If yes, complete our rental questionnaire.

    In the 2022-23 financial year, have you bought or sold a property in New Zealand?
    If yes, we will contact you for further information

    And other items – just as important but questions that don’t fit elsewhere:

    Do you have a student loan which has not yet been repaid?

    Did you receive income from a New Zealand trust, business, or estate for which Miller Johnson do not prepare financial accounts and income tax returns, from NZ only?

    If yes, outline briefly here, and either send us the full details or contact us to discuss

    Declaration

    Finally, we need you to make some declarations. These declarations should be made by the individual named on the front page, or the name of the declarer clearly indicated below. If you are unable to state either of the two declarations i.e. they are NOT true or correct, do not select that declaration. We will be in touch.

    With respect to the year ended 31 March 2023:

    Tick the box to allow authorisation to use this information