请问学生签证及工作签证在申请rid时的问题

Mountain Viewer

人家写了：
You qualify for a temporary tax exemption on foreign income for four calendar years (up to 49 months) if you meet both these requirements:
• You have qualified as a tax resident in New Zealand.
• You haven't been a New Zealand tax resident at any time in the 10 years prior to your arrival date in New Zealand.

首先目前是新西兰税务居民（不是有了税号就算，如何界定最好问问IRD或者会计师），其次达到新西兰之时往前推10年内不是新西兰税务居民。
两个条件都要满足