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COVID-19 - Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Tax residency

COVID-19 has caused issues with the tax residence rules. We have information and examples available that relate to individuals and companies. This page explains situations where COVID-19 may impact the tax residence rules with examples included at the bottom of the page. 

COVID-19 Tax residency

Breach of Advance Pricing Agreement (APAs) conditions

We are aware that customers with current APAs may be impacted during the COVID-19 crisis. At this stage, we do not know how significant the disruption will be or how long it will last and there are considerable variations between sectors and types of businesses. We recognise these rulings will need to be reconsidered in light of this global upheaval. We would like to reassure customers that they do not need to take any specific action now to ensure that their circumstances are appropriately reviewed in due course but note the following:

  • Our input or permission is not required where a customer makes a business decision that results in an APA breach.
  • If an APA breach occurs, please advise us in the relevant year’s Annual Compliance Report (ACR). We recognise that due to the significant uncertainty faced by businesses currently, communication at any earlier point, particularly before year-end or before a tax position is taken, may be problematic.
  • When reviewing an APA breach disclosed in the ACR, we will consider the exceptional circumstances faced by the customer and we anticipate that there will be some circumstances where the arm’s-length outcome during the COVID-19 pandemic may differ from that agreed in the APA.

Due date for Annual Compliance Reports

The terms of most APAs require an ACR report to be filed at the same time as the relevant income tax return, or, at the latest, by the due date for that income tax return. If your tax agent has applied for deferred status for your 2019 income tax return, then we will apply the same extension to the due date for your ACR.

If you have any questions or concerns about your particular situation email us at:

COVID-19 Practice issues

Transfer pricing issues arising from COVID-19 are wide-ranging and vary considerably between businesses and across comments.

Covid-19 practice issues 

Due date for CFC and FIF disclosures

Generally controlled foreign company (CFC) and foreign investment fund (FIF) disclosure forms are filed at the same time as the relevant income tax return or by the due date for that income tax return. 

If you have been unable to complete your CFC or FIF disclosure on time and the delay is attributable to the effects of the COVID-19 outbreak, no compliance action will be taken, or penalties imposed, provided that you file the CFC or FIF disclosure by 31 May 2020. To be eligible for this relief, the relevant income tax return must be filed.

If your tax agent has applied for deferred status for your 2019 income tax return, then we will apply the same extension to the due date for any CFC and FIF disclosures required.

Controlled foreign companies

File a controlled foreign company disclosure

Due date for Common Reporting Standard and FATCA

We understand that many of you will be facing several challenges during these extreme circumstances. The due date for Reporting NZFIs to submit CRS and FATCA for the period ended 31 March 2020 has been extended to 30 September 2020.

Email us at either: or