Double Tax Agreements
If you are resident in both New Zealand and another country, you may be liable to pay tax in both countries. To avoid being taxed twice, New Zealand has negotiated double tax agreements with many countries.
For detailed information see http://www.ird.govt.nz/industry-guidelines/screen-production/nonresident-doubletaxagreements.html
Goods & Services Tax (GST)
The supply of goods and services in New Zealand attracts a tax of 12.5% (this will rise to 15% from 1 October 2010) to the end user. All productions are able to claim back the GST from the Inland Revenue Department once they have registered for GST.
For further information, see http://www.ird.govt.nz/gst/gst-registering/