Reciprocal Malta : Contents
Working age residence
Under the agreement with Malta, Working Age Residence means a period when the client was both resident and present in New Zealand and aged 20 or more but less than 65.
Working age residence also includes a period when a client:
- was employed outside of New Zealand and liable to pay New Zealand income tax on those earnings or
- was with a spouse or partner who was employed outside of new Zealand and liable to pay New Zealand income tax on those earnings
provided the client returned to New Zealand on or after 23 June 1987 and during that period was aged 20 or more but less than 65.
Legislation
- Definitions Article 1 Social Welfare (Reciprocity with Malta) Order 2013
- Persons who have had income tax deducted or withheld on earnings from employment overseas to be treated as resident and present in New Zealand regulation 7 Social Security Regulations 2018
