Calculating the period of residence

A period of residence in New Zealand starts from the date the client was:

• lawfully resident in New Zealand or
• was granted New Zealand citizenship or permanent residence

To be resident at a particular time a client must be lawfully resident, that is, the client must be one of the following:

• a New Zealand citizen
• a permanent resident in New Zealand
• an Australian citizen or passport holder or
• a New Zealand passport holder

For more information see:

• Working overseas and paying New Zealand tax on earnings
• Permanent residence
• Deciding ordinarily resident
• Unlawful residence