For non-residents & visitors: Tax residency and status
Tax residency and status
Non-residents are only liable for New Zealand tax on income from New Zealand sources. For tax purposes you are a non-resident if you are away from New Zealand for more than 325 days in any 12-month period, and do not have an enduring relationship with New Zealand.
Find out more about tax residency and status
Date published: 28 May 2012
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