技术移民的永久回头签

青春cool

When am I considered a tax resident of New Zealand?

You are a tax resident in New Zealand if you:

are in New Zealand for more than 183 days in any 12-month period and haven't become a non-resident, or
have a 'permanent place of abode' in New Zealand, or
are away from New Zealand in the service of the New Zealand government.
What is the 183-day rule?

If you've been in New Zealand for more than 183 days in any 12-month period, you're considered to be a New Zealand tax resident from the first of these 183 days. The 183 days don't have to follow each other. For example, if you come to New Zealand for 10 days in April and then return for 20 days in September of the same year, it will be counted as 30 days. If you're in New Zealand for part of a day it is considered as being a whole day. This means that the day you arrive or depart are treated as "days present" in New Zealand.

If you've ever been resident in New Zealand under the 183-day rule you remain resident until you become a non-resident.

Note
Even if you maintain ties (or even a physical home) in other countries you can still be a New Zealand tax resident. As long as you have a permanent place of abode in New Zealand you'll always be a resident.
This test also overrides any rules about the number of days you're here - so even if you're out of New Zealand for more than 325 days you'll still be a tax resident if you have a permanent place of abode in New Zealand.

只要在新西兰有房产，而且呆够183天就是税务居民吗？税务居民证书要单独申请吗？还是有IRD账号就可以了？
先谢谢了。

NewLynnHse

为什么还有人把这个叫做“永久回头签”呢？

青春cool

请指教呀

mimisa

应该是有房产就是税务居民了，和住无关