Who will have to pay
If you are a NZ citizen or resident you will be liable for a charge if:
you are returning to NZ
before June 1 2021 for a period of less than 90 days, or
after 1 June 2021 for a period of less than 180 days; or
you left NZ after the regulations came into effect (12.01am on 11 August 2020) and return at a later date.