Do I need a visa to work in New Zealand?

No. Under the Trans-Tasman Travel Arrangement, an Australian citizen can fly to NZ on an Australian passport and be issued a Resident Visa on arrival. You can live, work and study indefinitely. New Zealand permanent residents (not citizens) need the Special Category Visa, granted automatically at the border.

When do I apply for an IRD number?

Apply within the first one to two weeks of arriving. Without an IRD number, your employer must use the "no-notification" rate, which is the top marginal tax rate (currently 45 per cent). With the number, your employer applies the standard tax code (M for primary income) and tax drops to the correct band.

Will I be auto-enrolled in KiwiSaver?

Yes, if you become a permanent NZ resident and start a new job, you are auto-enrolled at 3 per cent of gross wages with an employer match. If you do not plan to stay, opt out within 56 days of starting; otherwise the funds are locked in NZ and only released for first home, hardship or moving overseas permanently.

Does my HECS-HELP debt index while I am in NZ?

Yes. HECS-HELP indexes annually whether you are inside or outside Australia. If your worldwide income exceeds the repayment threshold (currently around AUD 54,000 of repayment income), you must lodge an Australian return and pay the overseas levy. Notify the ATO of your overseas address within 7 days of departure.

New Zealand Trans-Tasman work-stay deep dive for Australians

Australia and New Zealand have the closest immigration relationship in the world, but the tax, banking and superannuation systems are still separate. An Aussie can arrive in NZ, start work the same week, and stay forever. This page covers what to set up, what tax you actually pay, the jobs that hire Aussie arrivals, and the mistakes that cost the typical new arrival.

This is general information only, not migration, financial or tax advice. Check the live source pages before relying on figures here.

NZ income-tax bands (2025-26 tax year)

The NZ tax year runs 1 April to 31 March. NZ has no equivalent of the Australian tax-free threshold; tax starts from the first dollar.

Band	Income (NZD)	Rate
1	0 to 15,600	10.5%
2	15,601 to 53,500	17.5%
3	53,501 to 78,100	30%
4	78,101 to 180,000	33%
5	180,001+	39%

The Earner's Levy of 1.6 per cent is added for ACC (the national accident-compensation scheme) on the first NZD 152,790 of earnings.

A typical hospitality worker earning NZD 50,000 a year pays roughly:

Income tax: about NZD 8,000
ACC Earner's Levy: about NZD 800

Net take-home is about NZD 41,200 (around AUD 38,500 at NZD 1 = AUD 0.93).

Source: IRD tax rates for individuals.

Minimum wage and typical pay (2025)

The NZ adult minimum wage from 1 April 2025 is NZD 23.50 per hour. Starting-out and training rates (NZD 18.80) apply for 16-19 year olds in their first 6 months of work; most Aussie arrivals are over the threshold.

Typical hourly rates in arrival-friendly roles:

Queenstown / Wanaka / Methven ski resort hospitality (June to October): NZD 25 to 30 plus tips
Queenstown bars, restaurants and tour-operator front desk: NZD 24 to 28
Auckland / Wellington / Christchurch cafe and bar: NZD 24 to 29
Construction labourer (Auckland infrastructure, Christchurch rebuild): NZD 28 to 35
Healthcare assistant: NZD 25 to 28
Office temp work: NZD 26 to 35
Tech graduate (Auckland, Wellington): NZD 65,000 to 90,000 starting salary
Agriculture (dairy farmhand, kiwifruit picker): NZD 25 to 30; piece-rate for fruit picking can boost effective hourly to NZD 35 to 45 for experienced pickers
Adventure-tourism guide (Queenstown, Rotorua, Taupo): NZD 25 to 38 with seasonal bonuses

Source: Employment New Zealand minimum wage.

IRD number application timeline

The IRD number is your NZ tax file number. Apply as soon as you have a NZ address.

Week 1: Apply online at IRD numbers for individuals. You will need your Australian passport, a NZ residential address (a hostel works), and proof of identity. Aussie arrivals usually need to upload a passport photo and a utility bill or tenancy agreement.
Within 2 to 10 working days: IRD emails the number to you. Some applicants need to attend an Australia Post or IRD office for in-person verification.
Day of issue: Give the number to your employer immediately and complete an IR330 tax-code declaration. The standard primary-income code is "M". The "ME" code applies if you receive an independent earner tax credit; uncommon for new arrivals.
Within the first month: Set up a myIR online account at ird.govt.nz to track wages, manage tax codes and receive correspondence digitally.

Without the IRD number, employers must use the "no-notification" rate of 45 per cent. Once you give them the number and code M, withholding drops immediately on the next payslip.

KiwiSaver and opting out

If you are a permanent NZ resident (which Aussies become automatically on arrival under the Trans-Tasman Arrangement), you are auto-enrolled in KiwiSaver when you start a new job. The default contribution is 3 per cent of gross pay; the employer matches 3 per cent.

If you plan to leave NZ within a couple of years, opt out between days 14 and 56 of starting the job using a KS10 form (lodged with your employer or IRD). After day 56, your funds are locked in KiwiSaver until first home, retirement (age 65), serious hardship, or permanent emigration (after 12 months overseas with proof).

If you do contribute and then leave permanently, your KiwiSaver balance can be transferred to an Australian super fund after one year overseas via the trans-Tasman portability scheme. This is often the best path even if you opted in.

Source: IRD KiwiSaver.

Typical Aussie job pathways in NZ

South Island ski resorts (Queenstown, Wanaka, Methven, Coronet Peak, Cardrona, Mt Hutt): NZSki, Cardrona Alpine Resort and most resort hotels hire Aussie arrivals openly. Apply 3 to 6 months before the June to October season. Staff accommodation is sometimes available; expect to share-house in Queenstown or Wanaka.
Queenstown adventure tourism: Real Journeys, AJ Hackett, Shotover Jet, Skyline Gondola, NZONE Skydive hire Aussies for guide and front-desk work. Most positions are seasonal but year-round options exist.
Auckland / Wellington / Christchurch hospitality: Cafes, bars and restaurants in all three cities are perennially short-staffed. Walk-in applications work; recruiter agencies (Madison, Hudson, Robert Half) also place hospo and casual staff.
Dairy farming (Waikato, Canterbury, Southland): Federated Farmers and DairyNZ list farmhand and milking-shed positions. Pay starts at NZD 25 per hour with shared accommodation included. Long hours, early starts, but rapid progression to junior management possible.
Kiwifruit and orchard picking (Bay of Plenty, March to June): Seeka, Zespri growers and Trevelyan's hire seasonal pickers. Piece-rate plus accommodation; can net NZD 30,000 across the season for hard workers.
Healthcare support (Te Whatu Ora district hospitals): Aussie nursing qualifications transfer with NCNZ (Nursing Council of NZ) registration. Healthcare assistant roles do not require nursing qualifications and start at NZD 25 to 28 per hour.
Tech roles: Xero, Trade Me, Vend, Pushpay, A2 Milk and other NZ tech firms hire Aussies directly; no employer sponsorship needed. Use Seek.co.nz and LinkedIn.

Common Aussie mistakes in NZ

Assuming NZ banking is the same as Australia. NZ banks (ANZ NZ, ASB, Westpac NZ, BNZ, Kiwibank) are separate legal entities from their Australian parents. Your Australian account does not work cross-border. Open an NZ account in your first week. Wise and Revolut help during the transition for AUD-to-NZD transfers without conversion fees.
Not telling the ATO you have left Australia. If you are abroad for more than 6 months in a financial year, you should notify the ATO of your overseas address. HECS-HELP repayments based on worldwide income are required if you exceed the threshold; failing to lodge an Australian return triggers penalties.
Buying a car without WoF and registration in mind. NZ cars need a Warrant of Fitness (WoF, like an inspection certificate) every 12 months for newer vehicles and every 6 months for older ones, plus annual registration. The total runs about NZD 250 to 500 a year. Many cheap used cars on offer to backpackers are sold without current WoF; budget for the inspection and any failed-item repairs.
Forgetting GST is included in advertised prices. NZ GST is 15 per cent and is included in the advertised price (unlike Canadian or US sales tax). What you see on the menu or shelf is what you pay.
Not opting out of KiwiSaver on a short stay. If you only plan to stay 6 to 18 months, opt out within 56 days. Otherwise your money is locked away in a foreign retirement scheme that takes years and paperwork to unlock.
Missing the IR3 deadline if self-employed. If you do any contract or freelance work (not PAYE wages), you file an IR3 return by 7 July following the tax year end. PAYE-only earners usually do not need to file as IRD does an automatic income tax assessment.
Underestimating Queenstown rent. Queenstown is one of the most expensive rental markets in NZ. A bedroom in a flat-share is NZD 280 to 450 per week. Most ski-resort workers share rooms or live in employer-provided accommodation in Frankton, Arrowtown or Cardrona village.
Not converting your Australian driver's licence. Aussies can drive in NZ on an Australian licence indefinitely. However, if you plan to apply for an NZ-issued licence (sometimes useful for proof of address, gym registrations, employment confirmation), you can convert without a test in the first 12 months of arrival via NZTA Waka Kotahi.

What to do, in order, on arrival

Land at Auckland (AKL), Wellington (WLG), Christchurch (CHC) or Queenstown (ZQN). Show your Australian passport at the eGate; the Trans-Tasman Resident Visa is granted automatically. No application form, no fee.
Get a NZ phone plan in your first 24 hours (Skinny, 2degrees, Spark prepay are cheapest).
Apply for an IRD number online.
Open a NZ bank account. Most banks let you open online with your IRD number, NZ phone number, and a NZ address.
Find work and complete the IR330 tax-code form on day 1 of employment.
Decide on KiwiSaver: opt in (default) or opt out within 56 days.
If staying longer than 6 months, notify the ATO of your overseas address through myGov.

Settling tax when you leave

For PAYE employees, NZ runs automatic year-end tax assessments. If you leave NZ part-way through the tax year (1 April to 31 March):

IRD issues an automatic income-tax assessment around July of the year you left.
If you are owed a refund, IRD pays it to the bank account on file. Update your bank details before leaving the country.
If you owe tax (rare for short-stay PAYE workers), IRD bills you.

To accelerate the process and request the assessment early, log into myIR and submit an early-assessment request when you leave the country.

What this means for your Australian tax

If you remain an Australian tax resident (common for stays of less than 2 years), declare NZ wages on your Australian return and claim a foreign income tax offset for NZ tax paid. Keep your NZ payslips and final IRD income-tax assessment.

If you became an Australian non-resident for tax purposes (broadly, you set up your permanent place of abode in NZ and intend to stay long-term), you stop being taxed on NZ income in Australia, but the HECS-HELP overseas levy still applies if your worldwide income exceeds the threshold. Notify the ATO of the change in residency status when you lodge.

Source: ATO Australian residents and going overseas.

ExamExplained does not provide financial, tax or migration advice. NZ tax bands and IRD application rules are taken from ird.govt.nz and immigration.govt.nz at the date above; check the source before relying on figures. For your circumstances, see a registered Australian tax agent, a NZ Chartered Accountant (CA ANZ), and an NZ Immigration Adviser licensed by the Immigration Advisers Authority for visa questions.