Originally Posted by chc4me

When talking about tax, we need to separate Tax Residency from Permanent Residency or right to live in NZ (ie Visa's).

Tax residency starts from the day you arrive, subject to (within a 12 month period) spending 183 days in NZ OR from the time that you acquire a place to live.

As an example, if you arrive for a holiday, maybe to scout out the country and check which city you might settle in; then you leave NZ and not return for a period of time, then you have not triggered the Tax Residency. However if you return to NZ and spend a total of 183 days out of the 365 days in a year (including the number of days you were on holiday in NZ) then tax residency starts from the day you first arrived in the country.

Part two: acquire a place to live. If you are here on a short stay and buy a house to live in for when you return live in NZ, then this could start the Tax Residency.

If you are unsure, best to check with an accountant.

Originally Posted by Reylan

I think that makes sense to me now...So, if someone arrives in April 2010 for a 3 week holiday than returns in October 2011 to reside then the October 2011 date is the start date for their 4 years exemption period? Have I got that right?

Originally Posted by chc4me

Spot on Reylan !!

Originally Posted by Reylan

chc4me - you are an absolute star! Thank you so much for, not only this explanation and reply, but for all the information you supply to us all on BE!