Inland Revenue has so far refused to shed much light on why Apple's New Zealand sales business appears to be paying tax in Australia, rather than here.

Apple has tripled its profits in New Zealand.

But the company's accounts indicate it is continuing to pay tax on its local earnings to the Australian Tax Office, rather than to New Zealand's Inland Revenue.

Apple Sales NZ's revenue for the year to the end of September rose 11 per cent to $811m while its pre-tax profits jumped from just under $10m to almost $30m.

Its tax bill jumped from $3m to $10m.

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Last year it emerged that the subsidiary had been paying tax on its profits in Australia, rather than in New Zealand, for several years, even though it is domiciled here.

That appears to remain the case according to its latest accounts.

The giveaway is that Apple's New Zealand business faced a "statutory tax rate" of 30 per cent, which is the company tax rate in Australia. Company tax is payable in New Zealand at the rate of 28 per cent.

Apple would not comment on whether and why Apple Sales NZ was paying its tax in Australia.

An Inland Revenue spokesman said it was unable to discuss Apple's affairs due to tax secrecy obligations.

Inland Revenue and the Australian Tax Office (ATO) last year declined to comment on speculation they were in dispute over where Apple should be paying tax on its New Zealand profits, saying that would breach taxpayer confidentiality.

It is understood that the ATO's position is that Apple Sales NZ is tax resident in Australia because none of its three directors are resident in New Zealand and management control is exercised in Australia.

Apple Sales NZ's wages bill suggests that it employs about 30 staff in New Zealand.

Inland Revenue has declined to point to any New Zealand legislation that recognises the principle that the company should be paying its tax overseas.

However, a double-taxation agreement with Australia is designed to prevent companies being taxed in both countries on the same profits.

A tax bill introduced to Parliament in December will change tax residency rules and may mean Apple's New Zealand business will have to pay tax to Inland Revenue.

Inland Revenue would not confirm any impact on the company, but its spokesman said it did expect some multinationals with a physical presence in New Zealand would want to restructure their business operations here in response to the measures.