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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.
A permanent place of abode in New Zealand
A person, other than a company, who has a "permanent place of abode" in New Zealand is a New Zealand tax resident, regardless of how long they've been out of New Zealand. A place of abode will be a person's:
permanent place of abode if it is a lasting or enduring place where they usually live, or
place in which they can live or dwell when required, in a locality with which they have a durable connection and that is a current focal point of their living.
To be a permanent place of abode the dwelling must be a place that the person is able and likely to live on an enduring rather than temporary basis.
This means that to have a permanent place of abode in New Zealand there must be somewhere in New Zealand that you could live, ie, a house or other dwelling. If there is somewhere in New Zealand that you could live then you need to consider:
what your ties and links with New Zealand are, and
whether these are strong enough to establish that you have a permanent place of abode in New Zealand. |
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