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New Zealand tax residence guide IR292
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.