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.