Working age residence

Under the agreement with Korea, New Zealand working age residence means a period when the client was resident in New Zealand between the ages of 20 and 65 years.

New Zealand working age residence also includes a period when a client:

• was employed outside of New Zealand and their employer deducted and paid income tax on their earnings to Inland Revenue in New Zealand or
• was with their partner who was employed outside of New Zealand, and was paying New Zealand income tax on those earnings