The Day Count Is the Weaker Test - A Permanent Place of Abode Makes You Resident Whatever the Calendar Says, and Since 1 April 2026 a Visitor Can Pass 183 Days Without Becoming One
Answer
The general rule applies to you
No exception is recorded for citizens of United Kingdom on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match United Kingdom to New Zealand · When you become a tax resident
Section YD 1 of the Income Tax Act 2007 holds two tests and they are not equals. Subsection (2) opens with 'Despite anything else in this section': a natural person is a New Zealand resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere. No day count appears in it, nothing turns on how long the person was here, and the words 'despite anything else' mean it cannot be escaped by leaving. Subsection (3) is the familiar one: more than 183 days personally present in a 12-month period, with a part-day counting as a whole day present and not as any part of a day absent. The 183-day test also comes with its own exit, which the abode test does not: subsection (5) lets a person who is resident only under subsection (3) stop being resident by being absent for more than 325 days in a 12-month period, and subsection (6) then backdates the loss of residence to the first of those 325 days, just as subsection (4) backdates the gain to the first of the 183. A person with a permanent place of abode here has no such door. Since 1 April 2026 a third rule sits on top. Section YD 1B, inserted by the Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Act 2026, creates the non-resident visitor: a natural person whose visit is for 275 or fewer days, who is present for 275 or fewer days in an 18-month period covering the visit, who was neither resident nor a transitional resident immediately before, who is not working for a New Zealand resident or offering goods or services here or doing work that requires physical presence here, who is not receiving a family-scheme entitlement, who is lawfully present under the Immigration Act 2009, and who is resident or taxed on citizenship somewhere else. Section YD 1(13) then says that despite subsection (3) such a person is treated as a non-resident - so the 183-day count no longer by itself makes a visitor resident, and the ceiling is 275 days rather than 183. The separate concession for people who move here is in section HR 8: a transitional resident is treated, for foreign-sourced amounts, as if they were non-resident, and the qualification is ten continuous years of non-residence immediately before becoming resident, having never been a transitional resident before. The period runs to the last day of the 48th month after the month the non-residence period ended - a little over four years - and it can be ended early by notice to the Commissioner, or by claiming a family tax credit, which counts as that notice for both partners.
At a glance
- Test that does not count days
- A permanent place of abode in New Zealand - resident even if there is also a permanent place of abode elsewhere
Section YD 1(2) of the Income Tax Act 2007, which opens 'Despite anything else in this section'.
- Day count
- More than 183 days personally present in a 12-month period
Section YD 1(3). Not a tax year and not a calendar year - any 12-month period.
- Part of a day
- Counts as a whole day present, and as no part of a day absent
Section YD 1(8). The same day cannot count towards both the 183 and the 325.
- Days of absence needed to stop being resident on the day count
- More than 325 in a 12-month period
Section YD 1(5), and only for a person who is resident under the 183-day rule alone. Section YD 1(6) treats them as non-resident from the first of the 325 days.
- Non-resident visitor ceiling
- 275 days, and 275 days in an 18-month period covering the visit
Section YD 1B(2)(b) and (c), inserted on 1 April 2026 by section 137(1) of the Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Act 2026 (2026 No 8).
- Transitional resident qualification
- A continuous period of at least 10 years of non-residence immediately before becoming resident, and never having been a transitional resident before
Section HR 8(2)(c) and (d) of the Income Tax Act 2007.
- Length of transitional residence
- To the last day of the 48th month after the month in which the non-residence period ends
Section HR 8(3)(b)(iii). It can end earlier on a nominated day, or the day before the person stops being a New Zealand resident.
- What ends transitional residence by accident
- An application for a family tax credit, which is treated as an election out for the applicant and for their partner
Section HR 8(5). An application under section 41 of the Tax Administration Act 1994 for a credit under subparts MA to MG or MZ counts as the notice under section HR 8(4).
- Government servants abroad
- Treated as resident throughout the absence, in any capacity
Section YD 1(7), which overrides the 325-day exit in subsection (5).
Requirements
- A permanent place of abode in New Zealand makes you resident regardless of days
- Otherwise, more than 183 days personally present in any 12-month period, counting part-days as whole days
- Residence under the day count begins retrospectively on the first of the 183 days
- Residence under the day count ends only after more than 325 days of absence in a 12-month period, backdated to the first of them
- A non-resident visitor under section YD 1B is outside the day count altogether, up to 275 days
- Ten continuous years of non-residence beforehand, and never having been one before, for transitional resident treatment
In detail
Which test wins
Subsection (2) is drafted to win and says so: 'Despite anything else in this section'. A person who keeps a house available to them in New Zealand, with the ties that make it their permanent place of abode, is a New Zealand resident whether they spend three hundred days here or thirty, and whether or not they have an equally permanent home abroad. The day count in subsection (3) is an additional route into residence, not the definition of it, and the 325-day exit in subsection (5) is written only for someone who got in by that route. A reader who plans a departure by counting days is planning against the weaker of the two rules.
The two backdating rules
Residence under the day count does not begin on the 184th day. Subsection (4) makes the person resident from the first of the 183 days, which means the status arrives retrospectively and can reach back most of a year. Subsection (6) does the same going out: the person is treated as not resident from the first of the 325 days of absence. Both directions therefore produce a period during which the person's status was not yet knowable, and neither is a calendar-year or tax-year rule - the 12-month period is any twelve months.
What changed on 1 April 2026
Before that date, a visitor who stayed more than 183 days in any twelve months became a New Zealand tax resident by arithmetic. Section YD 1B replaced that for a defined class: a visit of 275 days or fewer, with 275 days or fewer of presence in an 18-month window, by someone who was not resident here beforehand, is not working for a New Zealand resident or selling into New Zealand or doing work that needs them physically here, takes no family-scheme entitlement, is lawfully present, and is resident or citizenship-taxed somewhere else. Section YD 1(13) then suspends the day count for them. The status ends the moment any of those conditions fails, and unlawful presence ends it retrospectively: section YD 1B(3)(a) treats the person, for their own liabilities, as if they were never a non-resident visitor at all.
Four years, counted from the wrong end
The transitional resident concession is often described as four years from arrival. Section HR 8(3)(b)(iii) measures it from the end of the ten-year non-residence period: the last day of the 48th month after the month that period ends. For somebody who arrives and becomes resident in the same month, those are nearly the same thing. For somebody whose ten years of absence ended earlier - because they became resident under the abode test on an earlier date, for instance - the clock has already been running. The other two endings are the day before residence stops, and a day the person nominates. Claiming Working for Families is one of those nominations whether or not it was meant as one, and it elects both partners out.
Country-level policy
New Zealand screens foreign purchases of land through the Overseas Investment Act 2005. Section 10(1) says a transaction requires consent if it will result in an overseas investment in sensitive land, and since 2018 residential land is sensitive land, so an ordinary house is inside the regime. Whether the regime catches a particular buyer turns on one definition. Section 7(2)(a) makes an individual an overseas person if they are neither a New Zealand citizen nor ordinarily resident in New Zealand, and section 6(2)(a) gives 'ordinarily resident in New Zealand' a special meaning for residential land transactions: the person must hold a residence class visa granted under the Immigration Act 2009, must have been residing in New Zealand for at least the immediately preceding 12 months, and must be tax resident in New Zealand. The third limb is not the ordinary tax test. Section 6(2A) defines it as being a New Zealand resident under section YD 1(3) of the Income Tax Act 2007 - the 183-day rule - with the 12-month period read as the immediately preceding twelve months and the backdating rules in section YD 1(4) to (6) disregarded. So a person who is tax resident only through having a permanent place of abode here, under section YD 1(2), does not satisfy it. Three tests, all three of which must be true at once, and a resident visa on its own is never enough. Two nationalities are carved out entirely. Regulation 75 of the Overseas Investment Regulations 2005 says a transaction does not require consent to the extent that it results in an overseas investment in residential but not otherwise sensitive land and every relevant investor is either an Australian investor or not an overseas person; regulation 81 says the same for Singaporean investors. Both were inserted on 22 October 2018, the Australian one to implement the Australian CER Investment Protocol and the Singaporean one to implement the Singapore CEP. The definitions are narrower than they look. An 'Australian individual' is an Australian citizen under Australian law, or an Australian permanent resident under Australian law who is also ordinarily resident in New Zealand; a 'Singaporean individual' is a national of Singapore under Singaporean law, or a Singaporean permanent resident who is ordinarily resident in New Zealand. The citizenship limb carries no New Zealand connection at all; the permanent residence limb carries the full one.
What applies to you
Nothing changes for a citizen of United Kingdom
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Despite anything else in this section, a natural person is a New Zealand resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere.»Known to be out of date. The page carries the publisher's own line 'Some amendments have not yet been incorporated', so anything after 4 September 2026 is not in the version read.
The Act does not define 'permanent place of abode', and no Inland Revenue interpretation statement was read for this record.
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The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
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«A natural person is a New Zealand resident if they are personally present in New Zealand for more than 183 days in total in a 12-month period.»About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
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«A natural person treated as a New Zealand resident only under subsection (3) stops being a New Zealand resident if they are personally absent from New Zealand for more than 325 days in total in a 12-month period.»The words 'only under subsection (3)' are the whole of it. A person who also has a permanent place of abode here cannot use this exit.
Read it at the sourceAbout this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
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«For the purposes of this section, a natural person personally present in New Zealand for part of a day is treated as—»The two limbs are present for the whole day, and not absent for any part of it.
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The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«Despite subsection (5), a natural person who is personally absent from New Zealand in the service, in any capacity, of the New Zealand Government is treated as a New Zealand resident during the absence.»About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
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«Despite subsection (3), if a person is a non-resident visitor, they are treated as a non-resident for the period they are a non-resident visitor»Inserted on 1 April 2026 by section 136(1) of the Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Act 2026 (2026 No 8). The exception is where section YD 1B(3)(a) applies, which is unlawful presence.
Read it at the sourceAbout this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«A person who visits New Zealand is a non-resident visitor if—»Eight conditions follow, lettered (a) to (h).
Read it at the sourceAbout this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«their visit is for 275 or fewer days, counting the days of arrival and departure as a whole day each; and»About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«they are resident in a country or territory outside New Zealand or liable to tax in a country or territory outside New Zealand on the basis of citizenship.»The second limb is written for United States citizens, who are taxed on citizenship rather than residence. Someone tax-resident nowhere at all does not meet it.
Read it at the sourceAbout this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«they, or their spouse, civil union partner, or de facto partner, are not receiving an entitlement under the family scheme; and»About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«When a foreign-sourced amount is derived by a transitional resident, the following provisions apply to produce a result for income tax purposes that is the same as if the transitional resident were non-resident:»Known to be out of date. The page carries the publisher's own line 'Some amendments have not yet been incorporated'.
Eight paragraphs of provisions follow. The treatment is confined to foreign-sourced amounts: New Zealand-sourced income is taxed normally throughout.
Read it at the sourceAbout this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«A person is a transitional resident if—»About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«they were not a transitional resident before the non-residence period; and»This is what makes it once in a lifetime rather than once every ten years.
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The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«the last day of the 48th month after the month in which the non-residence period ends.»Measured from the month the ten-year absence ended, not from arrival, so a person who became resident some months after the absence ended gets less than 48 months of it.
Read it at the sourceAbout this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
«A person who would otherwise be a transitional resident in an income year may choose by notice to the Commissioner or by notice under subsection (5) not to be a transitional resident on and after a date nominated by the person, which may be on or after the start of the income year.»About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
Practical notes
The Income Tax Act 2007 cannot be read whole on legislation.govt.nz: the publisher's own page says 'Due to the size of this legislation, it can only be viewed in parts'. The readings here are the section view of YD 1, the part view of Part Y, and the section view of HR 8, all dated 4 September 2026, and all three carry the line 'Some amendments have not yet been incorporated'.
No Inland Revenue interpretation statement was read. 'Permanent place of abode' is not defined in the Act and Inland Revenue's published view of it, which is the thing most disputes turn on, is not recorded here.
Double tax agreements were not read. Where one applies it can make a person treaty-non-resident despite section YD 1, and nothing in this record reflects that.
Section YD 1B is seven months old at the date of this record and no case or interpretation statement on it was read. The conditions are quoted from the Act as enacted.
The family scheme, the CFC and FIF rules and the financial arrangements rules named in section HR 8(1) were not read.
- consolidatesIncome Tax Act 2007, section YD 1 Residence of natural persons, version as at 4 September 2026
New Zealand Legislation, Parliamentary Counsel Office · consolidated to 2026-09-04
Known to be out of date. The page carries the line 'Some amendments have not yet been incorporated'.
About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
- consolidatesIncome Tax Act 2007, Part Y Definitions and related matters, version as at 4 September 2026
New Zealand Legislation, Parliamentary Counsel Office · consolidated to 2026-09-04
About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source
- consolidatesIncome Tax Act 2007, section HR 8 Transitional residents, version as at 4 September 2026
New Zealand Legislation, Parliamentary Counsel Office · consolidated to 2026-09-04
Known to be out of date. The page carries the line 'Some amendments have not yet been incorporated'.
About this source
The Parliamentary Counsel Office publishes New Zealand's Acts and secondary legislation here, and the Legislation Act 2019 gives what it publishes a legal status most publishers in this corpus do not have. Section 78(1) lets the PCO publish official electronic versions; section 79(1)(b) says that an official version that is a consolidation 'is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments', and section 79(3) adds that the presumptions apply 'unless the contrary is shown'. Each Act carries its own 'as at' date on the page: the Immigration Act 2009 read on 11 October 2026 is as at 10 July 2026. A `whole.html` address returns the entire instrument in one document, which is what makes an exhaustive negative claim possible here.
Standing: Maintains the text in force
Cannot be cited for: The 'as at' date is a cut-off and the page states it without calling it one, so every citation of a consolidated text needs `consolidatedAsOf`. Worse, some pages carry the line 'Some amendments have not yet been incorporated' - the Immigration (Visa, Entry Permission, and Related Matters) Regulations 2010 did on 11 October 2026 - and that is a consolidation gap stated by the publisher itself. Section 79A says the PCO's own publication notes, legislative history and machine-readable links do not form part of the official text, so the amendment notes under each section are not law. It cannot be cited for immigration instructions: those are not legislation and are not published here at all.
We re-read it every 90 days. More about this source