New Zealand Superannuation : Contents
What is present?
Generally, to be present in New Zealand, the client must be physically in New Zealand, including New Zealand's territorial waters.
The client must be lawfully resident as well as present in New Zealand to meet the residence qualification.
Period of absence not counted
Generally, any periods of absence from New Zealand are not counted as being present in New Zealand and are excluded in the assessment of the New Zealand Superannuation residency qualifications.
There are exceptions when a period of absence may count as residence and presence in New Zealand.
