Definition
Proposed new section CE 1F(4) of the ITA would define a cross-border employee as:
- An employee of a non-resident employer who provides services in New Zealand, or
- A New Zealand resident employee who provides services outside New Zealand.
What are the proposed adjustments?
Concerns were raised with IRD that current policy regarding cross-border work does not accurately reflect the way in which it is changing. This has led to a reform where operational and admin changes have been proposed.
For more on the Cross Border Workers reform, visit Cross Border Workers.
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