R8.5 Holders of current Australian...
R8.5 Holders of current Australian permanent residence visas or current Australian resident return visas
Immigration Regulations 1999 Schedule 1, Part 2

1. People who hold current Australian permanent residence visas or current Australian resident return visas may be granted residence permits on arrival in New Zealand, provided they have not been excluded under section 7 of the Immigration Act 1987 (see A5.20)

X6.1 Holders of current Australian...
X6.1 Holders of current Australian permanent residence visas or current Australian resident return visas
Immigration Regulations 1999 Schedule 1, Parts 1 and 2
Persons granted residence permits because they are holders of current Australian permanent residence visas or current Australian resident return visas may be granted New Zealand RRVs provided that they meet the requirements for first, second and subsequent RRVs (see X4.20, X4.25, X4.30 or X4.35).

X4.20 First Returning Resident's Visa

1. Once an applicant has been issued with a residence visa or granted a residence permit, they are issued with their first RRV without having to apply or pay a fee.
2. First RRVs are to be made current for 2 years from the date the first residence permit is granted except in the case of applicants who :void(10623)" target="_blank">made their residence application under the Investor Category on or after 4 July 2005, in which case they will be issued with a RRV current for five years from the date the first residence permit is granted.
3. All first RRVs issued at the same time as a residence visa will become current from the date the first residence permit is granted.
4. If an applicant fails to arrive in New Zealand while their residence visa is current, the RRV will never become current.
5. Applicants with residence permits subject to requirements under section 18A of the Immigration Act 1987 must be issued with RRVs subject to the same requirements.

X4.25 Second and subsequent returning resident's visa (indefinite)

1. Unless X4.42 (Migrant Investment Policy), X4.45 (Active Investor Migrant Policy), X4.43 (Parent Retirement Category) or X4.35(a)(ii) applies, :void(10455)" target="_blank">Principal applicants will be issued with an RRV current for an indefinite period if they:
   1. can demonstrate a commitment to New Zealand by meeting the requirements set out in any one of the five subsections below (X4.25.1 to X4.25.20), and
   2. held a residence permit at a time which was a minimum of 2 years before the current application for an RRV was made, and
   3. have met any requirements previously imposed under section 18A.

X4.25.1 Significant period of time spent in New Zealand

1. They have held residence permits for a total of 184 days or more in each of the two 12-month portions of the 24 months immediately preceding their application for an RRV (ie, in each of the two 12-month portions, a period or periods that amount to 184 days or more).

X4.25.5 Tax residence status in New Zealand

1. They have held residence permits for a total of 41 days or more in each of the two 12-month portions of the 24 months immediately preceding the date the application for an RRV was made (ie, in each of the two 12-month portions, a period or periods that amount to 41 days or more); and
2. they are assessed as having :void(10842)" target="_blank">tax residence status for 24 months in the 2 years before their application.