Fishing is such a popular sport in New Zealand that it is an industry more than it is a hobby. It has opened the doors for those who want to open a business and has provided income and economic stimulation for years. There are many that have open their own fishing guide businesses.
As with any business in New Zealand there are certain business obligations that the business must attend to. One of these will pertain to the tax obligations of the business. While some may think that fishing guide business is more of a hobby rather than a business if they are getting paid for services then it must be approached as some form of business.
It is up to the fishing guide to determine what their responsibilities are in respect to their tax obligations. It also means they must keep the proper books and records to support their fishing guide activities.
There are some individuals that have a great deal of knowledge about specific types of New Zealand fishing. Based on this knowledge it puts them in a position where they can act as an excellent guide. This may be something that they want to do part time.
There are others who want to a full-sized business and open a company that is dedicated as a Fishing Guide Company. They can still do this as a single individual. Or, they may want to bring other knowledgeable people into the company, so they can be diversified in the types of fishing guide services that they want to offer.
No matter what choice an individual makes regarding their fishing guide services they have the responsibility of knowing what the government regulations are pertaining to the business to be compliant with the rules they must adhere to.