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You become a non-resident taxpayer when:

  • you’ve been away from New Zealand for more than 325 days in any 12-month period and
  • you do not have a permanent place of abode in New Zealand.

You need to tell us:

  • the date your status changed from a New Zealand tax resident to a non-resident taxpayer
  • if you are still getting New Zealand income.

Your tax residency status is back-dated to the day you left New Zealand. For example:

  • you left New Zealand on 6 April
  • you do not have a permanent place of abode in New Zealand
  • you become a non-resident taxpayer 325 days later (on 24 February of the following year)
  • 6 April is the first day of your non-residency status.

You can choose to file an individual tax return if you received income that has not already been taxed.

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