If your intention is to leave New Zealand permanently and you have determined that you will become a New Zealand non-resident then you should check if you are required to file an income tax return up to the date of your departure.
Even if you become a non-resident, if you derive income from a New Zealand source (e.g. rental income from a New Zealand property) then you will be required to file a Non-resident income tax return (IR3NR) to return the New Zealand source income.
Date published: 12 Oct 2012
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