Description: The Interpretation Statement applies from 1 April 2014. This means that when a taxpayer is deciding whether they are a New Zealand tax resident who needs to file an income tax return for the tax year ended 31 March 2015 and later years, they need to consider the analysis contained in the Interpretation Statement, and apply it to the relevant tax year. There may be some situations in which the new Interpretation Statement gives a different result from application of the earlier PIB No 180

Description: This Interpretation Statement explains the residence rules in the Income Tax Act 2007, and applies from 1 April 2014.

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: An individual is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period (s YD 1(3)) ('the 183-day rule'). The person will then be treated as resident from the first of those 183 days (s YD 1(4)). A person is also resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere (s YD 1(2)).

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: A company may easily satisfy more than one, or even all, of these tests. Such a company will clearly be resident in New Zealand. However, it is noted that the tests are alternatives, and a company only needs to satisfy one of them to be resident here.

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Trusts are not treated as separate entities for income tax purposes. Consequently, there are no rules in the Act governing the residence of trusts. The residence of the persons connected with the trust, ie, the settlor, trustee and beneficiary, determines the treatment of trust income

Description: Section 61(1) of the TAA states that a person who has a control or income interest in a foreign company or an attributing interest in a foreign investment fund ('FIF') at any time during the income year must disclose the interest held. However, section 61(2) of the TAA allows the Commissioner of Inland Revenue to exempt any person or class of persons from this requirement if disclosure is not necessary for the administration of the international tax rules (as defined in section YA 1) contained in the Income Tax Act 2007 ('the ITA').

Description: This exemption is made under section 61(2) of the Tax Administration Act 1994. It details interests in foreign companies and attributing interests in FIFs in relation to which any person is not required to comply with the requirements in section 61 of the Tax Administration Act 1994 to make disclosure of their interests, for the income year ended 31 March 2014.

Description: This item replaces the item 'Value of produce used' published in Public Information Bulletin No 29 (February 1966), at p 7, which relates to assessing a farmer for produce taken from his or her farm for own consumption. The current relevance of this item was identified during a review of Public Information Bulletins and Tax Information Bulletins published before 1996. For more information about the review, see 'Review of Public Information Bulletins' Tax Information Bulletin Vol 23, No 1 (February 2011), at p 116

Description: This was a case about tax residency and whether the disputant continued to be a New Zealand tax resident in the four years after he left New Zealand to work overseas. The Commissioner of Inland Revenue ('the Commissioner') considered that the disputant was a New Zealand tax resident for the first four years he was working overseas because he had a permanent place of abode in New Zealand. The disputant argued that he did not have a permanent place of abode in New Zealand during this period.

Description: The applicant sought judicial review of the Taxation Review Authority's decision, in a preliminary hearing, that the Commissioner of Inland Revenue's Statement of Position ('SOP') was within the response period as stipulated in section 89AB9(5) of the Tax Administration Act 1994. The application for judicial review claimed that the Taxation Review Authority had erred in law in coming to that decision. Justice Woolford declined the application both as a matter of discretion, and on its merits.

Description: The Supreme Court has granted leave to Jennings Roadfreight Limited (in liquidation) to appeal the decision of the Court of Appeal.