{"Term":"Offshore person","Definition":"\u003cp\u003e\u003ca name=\"offshore\"\u003e\u003c/a\u003eFor an individual an offshore person is someone who:\n\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003eis a New Zealand citizen and has been overseas for the last 3 or more years continuously\u003c/li\u003e\n    \u003cli\u003edoes not have a New Zealand residence class visa granted by Immigration New Zealand\u003c/li\u003e\n    \u003cli\u003ehas a New Zealand residence class visa and has been overseas for the last 12 or more months continuously.\n    \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eA company is an offshore person if it is:\n\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003eincorporated outside New Zealand\u003c/li\u003e\n    \u003cli\u003e25% or more owned or controlled by offshore persons.\n    \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eA trust is an offshore person if:\n\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003e25% or more of its governing body are offshore\u003c/li\u003e\n    \u003cli\u003eoffshore person(s) have 25% or more beneficial interest or entitlement to its trust property\u003c/li\u003e\n    \u003cli\u003e25% or more of persons with the right to amend or control the trust\u0026rsquo;s trust deed are offshore persons\u003c/li\u003e\n    \u003cli\u003e25% or more of persons with the right to control the composition of the trust\u0026rsquo;s governing body are offshore persons.\n    \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eA unit trust is an offshore person if:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ethe manager or trustee (or both) are offshore person(s)\u003c/li\u003e\n    \u003cli\u003eoffshore person(s) have beneficial interest or 25% or more of the trust\u0026rsquo;s property.\n    \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eA non-individual partnership, unincorporated joint venture, or other unincorporated body is an offshore person if:\n\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003e25% or more of its partners (or members) are offshore persons\u003c/li\u003e\n    \u003cli\u003eoffshore person(s) have a beneficial interest or entitlement to 25% or more of its profits or assets\u003c/li\u003e\n    \u003cli\u003eoffshore person(s) have the right to exercise (or control the exercise) of 25% or more of voting power at a meeting.\u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"Tangata o tāwāhi","TeReoDefinition":"\u003cp\u003eMō te takitahi ko te tangata o tāwāhi ko:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ete kirirarau o Aotearoa kua noho pūmau ki tāwāhi mō ngā tau e toru neke atu ka taha\u003c/li\u003e\n    \u003cli\u003etētahi kāhore tāna momo kōkota kainoho o Aotearoa i tukua e Immigration New Zealand\u003c/li\u003e\n    \u003cli\u003etētahi he momo kōkota kainoho o Aotearoa tāna otirā kua noho pūmau ki tāwāhi mō te 12 marama ka taha.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eKo te kamupene ko tētahi tangata o tāwāhi ki te mea:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ei whakakaporei i waho o Aotearoa\u003c/li\u003e\n    \u003cli\u003ekei te pupuritia, kei te whakahaeretia rānei e te 25% neke atu tāngata o tāwāhi.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eKo te kaitiaki ko tētahi tangata o tāwāhi ki te mea:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ekei tāwāhi he 25% neke atu o tōna rōpū kaiwhakahaere\u003c/li\u003e\n    \u003cli\u003ekei ngā tāngata o tāwāhi te 25% neke atu o āna pānga whaihua, o te whiwhinga rānei i āna rawa kaitiaki\u003c/li\u003e\n    \u003cli\u003ekei ngā tāngata o tāwāhi he 25% neke atu o te mana ki te whakatika, ki te whakahaere rānei i te whakaaetanga ā pukapuka kaitiaki o te kaitiaki\u003c/li\u003e\n    \u003cli\u003ekei ngā tāngata o tāwāhi e 25% neke atu o te mana ki te whakahaere i ngā mema o te rōpū kaiwhakahaere o te kaitiaki.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eKo te kaitiaki wawae ko tētahi tangata o tāwāhi ki te mea:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ehe tangata o tāwāhi te kaiwhakahaere, te kaitiaki rānei (rāua e rua rānei)\u003c/li\u003e\n    \u003cli\u003ekei ngā tāngata o tāwāhi he wāhi whaihua, he 25% neke atu rānei o ngā rawa o te kaitiaki.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eHe tangata o tāwāhi te pātuitanga kore-takitahi, te hononga pakihi kaporeikore, te rōpū kaporeikore kē rānei, ki te mea:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ehe tāngata o tāwāhi te 25% neke atu rānei o āna kaipātui (mema rānei)\u003c/li\u003e\n    \u003cli\u003ekei ngā tāngata o tāwāhi te 25% neke atu o āna pānga whaihua, o te whiwhinga rānei i āna monihua, āna rawa rānei\u003c/li\u003e\n    \u003cli\u003ekei ngā tāngata o tāwāhi te mana ki whakahaere (ka tino whakahaere rānei) i te 25% neke atu o te mana pōti i tētahi hui.\u003c/li\u003e\n\u003c/ul\u003e"}