{"Term":"Migration","Definition":"\u003cp\u003eWhen a New Zealand foreign trust (NZFT) no longer has a trustee that is a New Zealand tax resident. It loses its eligibility as an NZFT.\u003c/p\u003e\n\u003cp\u003eThis is when all New Zealand resident trustees are removed and:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ea foreign trustee appointed\u003c/li\u003e\n    \u003cli\u003ethe trust already has a foreign trustee.\u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}