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.
New Zealand tax residency for companies and individuals
Explains New Zealand tax residency criteria and obligations
Date published: 13 Oct 2011
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