Determination of residence
These items outline determination of tax residency in New Zealand in specific circumstances.
Returning residents's visas - when a person seeking such a visa is resident for tax purposes
This item considers whether a person who is applying for a returning resident's visa is a tax resident.
Is a person working overseas while on leave of absence for two years resident for tax purposes?
This item considers whether a New Zealand resident will be tax resident during a two-year absence working for an international organisation in the United States.
Date published: 31 Jan 2006
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