Working for Families Tax Credits

Good day.

From IRD, one of the eligibility Working for Families Tax Credit is:

"4. You or the child(ren) must meet the residency requirements
You must meet at least one of the following residency requirements:
4.1 You’re a New Zealand resident and have been in New Zealand continuously for at least 12 months at any time. You must be both a tax resident and resident in New Zealand when you apply for your payments, or
4.2 All the children you’re claiming for are both resident(s) and present in New Zealand"

The phrase "have been in New Zealand continuously for at least 12 months at any time", does that means that you need to be living in New Zealand for that amount of time prior or after your residency approval? Anyone with knowledge on this matter please advise. Thank you in advance.

Cheers

As per my interpretation it's 12 months continuous living after residency.

I wouldn't want to guess on this one. In your place, I would contact IRD and ask them the question.