Income Tax Assessment Act 1997
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220-20(1)
A company is an NZ resident if:
(a) the company is incorporated in New Zealand; or
(b) the company is not incorporated in New Zealand but carries on business there and either:
(i) has its central management and control there; or
(ii) has its voting power controlled by *members who are NZ residents.
Natural person
220-20(2)
A natural person is an NZ resident if he or she resides in New Zealand.
220-20(3)
A natural person is also an NZ resident if his or her domicile is in New Zealand, unless the Commissioner is satisfied that the person's permanent place of abode is outside New Zealand.
220-20(4)
A natural person is also an NZ resident if he or she has actually been in New Zealand, continuously or intermittently, during more than half of the income year, unless the Commissioner is satisfied that:
(a) the person's usual place of abode is outside New Zealand; and
(b) the person does not intend to take up residence in New Zealand.
Not an NZ resident if an Australian resident
220-20(5)
A person is not an NZ resident if the person is an Australian resident. This has effect despite subsections (1), (2), (3) and (4).
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