you have a permanent home in both countries

where your personal and economic relations are closer.

you do not have a permanent home in either country

that you live in.

you live in both countries

that you are a citizen of.

you don't live in either of them

that you are a citizen of.

none of the above apply to you

where your effective management is situated.

It is incorporated in New Zealand

A company incorporated under the New Zealand Companies Act 1993 is resident in New Zealand.

Control by company directors is exercised in New Zealand

Those acting in their capacity as directors control the company here, whether decision making is confined to New Zealand or not.

It has its centre of management in New Zealand

This is the place from where the company as a whole is managed on a day-to-day regular basis.

It has its head office in New Zealand

The head office of a company is the office from which the business of the company is directed and carried out. The focus of the test is the physical place of administration and management which is superior to all others.

A permanent establishment for a business is a fixed place where the business activity is wholly or partly carried on.

This includes:

• a place of management
• a branch
• an office
• a factory
• a workshop
• a mine, an oil or gas well, a quarry or any other place of extraction of natural resources
• an agricultural, pastoral or forestry property; and
• a building or construction site, installation or assembly project that lasts more than six months.

The company may also have a permanent establishment in other circumstances.

This includes

• carrying on supervisory activities in connection with a building or construction site, installation or assembly project for more than six months, or
• carrying on activities which consist of, or which are connected with, the exploration for or exploitation of natural resources situated in New Zealand, or
• using substantial equipment in New Zealand, for or under contract with the enterprise, or
• performing any operations for the felling, removal or other exploitation of standing timber.

The company does not have a permanent establishment if it only uses facilities in New Zealand for certain activities.

These are:

• storage, display or delivery of goods or merchandise
• maintenance of goods or merchandise that are used for the storage, display or delivery of the company's merchandise
• maintenance of goods or merchandise that belongs to the company but are used for processing by another entity
• maintenance of a fixed place of business that is only used for purchasing goods or merchandise or collecting information for the company
• maintenance of a fixed place of business that is used for any other activity of an introductory or supporting nature, such as advertising or scientific research.

Presence in New Zealand

Are you here continuously or from time to time?

Accommodation

Do you own, lease or have access to property in New Zealand?

Social ties

Where does your immediate family live? Are your children being educated here? Do you belong to any New Zealand clubs, associations or organisations?

Economic ties

Do you have bank accounts, credit cards, investments, life insurance or superannuation funds in New Zealand?

Employment or business

Do you run a business here? Are you employed here? Do you have an employment to return to in any of your employment contracts?

Personal property

Do you have vehicles, clothing, furniture or other property or possessions kept here permanently?

Intentions

Do you intend to live in New Zealand?

Benefits, pensions and other payments

Do you receive any welfare benefits, pensions or other payments from New Zealand agencies or organisations?

you will no longer be a tax resident and will not be receiving income from New Zealand from the date you leave

you may need to complete an Individual tax return (IR3) up to the date of your departure

• you can file your return before the end of the tax year - include any income you received from all sources to the date you leave New Zealand
• you can state that you are leaving New Zealand permanently by filling in a Refund application - people leaving New Zealand (IR50) form and sending it with your return.

We will process your return faster if we know that you are departing permanently.

you qualify for a refund or want a statement of account

we will issue your request as soon as possible

you need to ensure we have your overseas address.

you will be receiving income from New Zealand after you stop being a tax resident

you will have to pay tax as a non-resident

you need to give us:

• your overseas address
• the date you left or intend to leave New Zealand, and
• the length of time you intend to be away.

will be receiving income after you stop being a tax resident

must file an Income tax return - Non-resident individual (IR3NR) return to the end of the tax year (31 March) following your departure

you need to include:

• your worldwide income received until the date you left, and
• your New Zealand income received after that date.

Clearly show the breakdown of income received before and after your departure.