- UID
- 37287
- 热情
- 4540
- 人气
- 6117
- 主题
- 4
- 帖子
- 1914
- 精华
- 2
- 积分
- 6350
- 分享
- 0
- 记录
- 0
- 相册
- 0
- 好友
- 2
- 日志
- 0
- 在线时间
- 5847 小时
- 注册时间
- 2003-11-7
- 阅读权限
- 30
- 最后登录
- 2022-5-20
升级 27% - UID
- 37287
- 热情
- 4540
- 人气
- 6117
- 主题
- 4
- 帖子
- 1914
- 精华
- 2
- 积分
- 6350
- 阅读权限
- 30
- 注册时间
- 2003-11-7
|
Who is a New Zealand tax resident?
You’re a New Zealand tax resident if:
• you’re in New Zealand for more than 183 days in any
12-month period, or
• you have an “enduring relationship” with New Zealand
(see below), or
• you’re away from New Zealand in the service of the
New Zealand government.
The 183-day rule
If you’re 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 day you arrived. 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 only part of a day, it is
counted as being a whole day. This means that the days on
which you depart or arrive are treated as “days present” in
New Zealand.
An enduring relationship with New Zealand
The Income Tax Act 2007 says that a person, other than
a company, who has a “permanent place of abode” in
New Zealand is a New Zealand tax resident. Permanent
place of abode means more than just the building you live
in , it covers all your ties and links with New Zealand. These
may be social, physical, economic or personal.
The enduring relationship test overrides any rules |
|