New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 11/12/2012

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Rebecca Armour

Partner - Tax

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John Cantin

John Cantin

Partner, Tax

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Taxmail - IRD releases updated statement on tax residence 

Issue 2, December 2012


Close on the heels of its announcement on accommodation benefits, Inland Revenue has released a draft Statement that updates their previously published view, which dates back to June 1989.  We discuss some of the key changes.

The main changes to Inland Revenue’s interpretation of tax residence revolve around the on-going availability of property in New Zealand. 


Inland Revenue is placing greater weight on whether a dwelling is available, and lowering the hurdle to meet that requirement. 


As a result, many people currently overseas, who believe they are not taxable in New Zealand, may have an unfortunate surprise because of the change in approach and weight placed by Inland Revenue on property retained in New Zealand.


Our tax advisory team has the skills and commitment to help you to be competitive and compliant in all areas of business tax.
Taxmail - Comment on topical tax issues from KPMG NZ Tax. 
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Taxmail - IRD changes view on accommodation allowances

Feature image
IRD's Statement signals a significant and unwelcome change in approach to accommodation and accommodation allowances.