Ceasing New Zealand Tax Residence 

According to section YD1 of the Income Tax Act, to become a New Zealand non-tax residence, a taxpayer must show that:

• They are absent from New Zealand for more than 325 days in any 12 month period; and
• Their permanent place of about is outside New Zealand during the time they are absent from New Zealand; and
• They are not absent in the service of the Government of New Zealand.

However,

Please note, permanent place of abode is a very important concept and it can override other requirements. For the “permanent place of abode concept”, taxpayer’s home is the centre of the taxpayer and it is a very important to determine the taxpayer’s permanent place of abode.

Determining a taxpayer’s residency status is a complicated process. We can help you to determine you residence status and apply to the IRD. Please fill in the form below. 

Reference

Income Tax Act 2007

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