IRD咋说?在12个月内你只需要在新西兰居住超过183天或是与新西兰保持有持久关系(You are in New Zealand for more than 183 days in any 12-month period or have an “enduring relationship” with New Zealand)。
一年住满183天算是税务居民比较好理解,另一种与新西兰保持持久关系怎么理解?
A person who has a “permanent place of abode” in New Zealand is a New Zealand tax resident。又来了一个概念,“Permanent place of abode”这里关系到您与新西兰的个人,社会和经济等所有联系及这些联系的持续性和长远性。包括住所联系,社会联系,商业联系,财产联系等等等~