BD9.45 Operating in New Zealand

1. A business is operating in New Zealand when it has a substantial and ongoing presence in New Zealand. This may include:
   1. having a physical office, store, or facility in New Zealand
   2. employing staff who work in New Zealand
   3. owning or leasing property in New Zealand
   4. being registered with Inland Revenue (IRD) and paying New Zealand taxes
   5. conducting day-to-day business activities in New Zealand, such as manufacturing, sales, or service delivery
   6. having directors or managers based in New Zealand.

Effective 24/11/2025