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Tax residency


New Zealand tax residence guide IR292

(published August 2014) 

About this guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

Adobe Acrobat PDF | 103kb | 25 pages

When to use this guide

Use this guide to help you work out whether you are a New Zealand resident or a non-resident for tax purposes.

You can find:

  • the tax residence rules for individuals:
    • who is a resident and who is a non-resident, for tax purposes only
    • temporary tax exemption on foreign income
    • what income you are taxed on as a resident or a non-resident
    • paying tax as a resident or a non-resident.
  • tax residence rules for non-individuals
  • where to go for further help.
What you will need

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