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New Zealand Superannuation : Contents

Treatment of periods of absence for residential qualification

Some types of absences from New Zealand can be counted as residence and presence in New Zealand for the residency qualification.

The types of absences are:

  • special medical or surgical treatment (generally if treatment is necessary and unavailable in New Zealand)
  • vocational training (generally only if training is unavailable in New Zealand)
  • seamen serving on a ship registered or owned in New Zealand, and engaged in trading to and from New Zealand
  • overseas services in forces as a member of the naval, military or air force of any Commonwealth country. This includes war service as a member of any organisation attached to any of these forces, e.g., YMCA, church, Red Cross or Red Crescent Society
  • full-time voluntary work (humanitarian work) this must be carried out for an entity that is:
    • a charitable entity with its main function the giving of aid and assistance to less advantaged communities in one or more countries) or
    • affiliated with or closely related to, a charitable entity that has as its main function the giving of aid and assistance to less advantaged communities in one or more countries
  • any capacity as an accredited volunteer appointed by Volunteer Service Abroad
  • missionary work (defined as including 'the advancement of religion or education and the maintenance, care or relief of orphans, or the aged, infirm, sick or needy')
  • when a client has worked overseas, and their New Zealand income tax (PAYE) was paid to Inland Revenue New Zealand (or it was withheld by the employer but failed to pay it to Inland Revenue New Zealand and the client did not contribute to the employer's failure to pay the tax)

Legislation