Deciding ordinarily resident in New Zealand for eligible charitable work overseas

For a client who did eligible charitable work outside of New Zealand, to have the period counted, they must have remained ordinarily resident during the period they were doing their voluntary work overseas.

For more information see:

To determine if a client was ordinarily resident in New Zealand immediately before they started their eligible charitable work, a number of factors must be considered.

Some of the key attributes that indicate that a client was ordinarily resident in New Zealand before they left (and during the period they were absence) for their voluntary work include:

• their physical presence in New Zealand was other than casually or as a traveller
• they were in New Zealand because they wanted to be and they were here voluntarily
• there was some intention to remain settled in New Zealand for a settled purpose
• despite temporary absences from New Zealand they regularly or customarily lived in New Zealand before they left and still considered New Zealand home while they were doing their voluntary work
• they preferred residence in New Zealand to any other country (a client cannot be ordinarily resident in 2 countries at the same time)

When it is not clear if a client was ordinarily resident in New Zealand before they left, and during the period they were doing voluntary work overseas, the client may need to be asked for more information.

The following could be considered:

• when the client was going overseas what were their intentions towards New Zealand, did they intend to return?
• what were their ties to other countries at the time?
• were there any extended absences from New Zealand leading up to the voluntary work?
• the length of time they spend in New Zealand before they left for their eligible charitable work, compared to their periods of absence and the reasons for the absences
• property ownership in New Zealand and elsewhere (as this tends to suggest permanent ties with a place), including other asset ownership (e.g. boats, cars or caravans)
• where their cash assets were principally held (New Zealand banks or investment entities or overseas based holdings)
• was their income earned in New Zealand or overseas before they left for their voluntary work, and were they tax resident in New Zealand? The client may need to talk to Inland Revenue for this information
• were they on an electoral role and voted in central and local body elections before they left for their voluntary work?
• did they have a personal commitment to New Zealand (e.g. their involvement in their immediate and extended family, community, community events, clubs and other groups) before they left for their voluntary work?

If there is reason to believe a client may no longer be ordinarily resident in New Zealand after Veteran's Pension has been granted, the key attributes of being ordinarily resident can also be considered at that point.

To decide if a client is ordinarily resident in New Zealand consideration must be given to all factors of each case.

The client should show a clear and close connection to New Zealand based on the attributes of being ordinarily resident in New Zealand.

They should be asked for more information if clarification is needed.

If it is still unclear if a client was ordinarily resident in New Zealand before they left for or during their time doing voluntary work, you should seek advice to help you make a decision.