Overseas Income of Non-Residents

Question

Our clients have moved to Brunei and have been living there for a couple of years. Brunei does not seem to have a double tax agreement listed on the IRD website. Please confirm that the clients still only have to include their NZ rental income in their NZ returns and we can ignore their Brunei earnings.

Answer

 If your clients are non-residents for tax purposes they will need to complete non-resident tax returns in respect of the rental income earned. If deemed residents they will need to include their worldwide income.