Permanent residency requirements

[vertex]

Hi

We will get our residency soon and will go after 2 years for permanent residency However, it iis possible that we will live overseas for couple of years in 1.5 years time. I try to find out which requiremenents we have to meet for the pr application and have a question regarding the "established base in new zealand".

It says you have to be a resident at least 41 days in the 12 month period immediately before my pr application. Talking with immigration, they said this means tax resident. Furthermore I need a full time employment for 9months during the 24months period.

Can someone clarify for me the term tax resident. Does this mean that i have to live for 41 days in New Zealand. We will live in France with which NZ has a double tax agreement. I do not know how much this will influence the tax resident status. I couldnt get hold of anybody at ird today.

Thanks for your help

[JandM]

https://www.ird.govt.nz/internationa...al/#whentaxres

[Sun777]

It says you have to be a resident at least 41 days in the 12 month period immediately before my pr application. Talking with immigration, they said this means tax resident.

"You are a tax resident in New Zealand if you:

are in New Zealand for more than 183 days in any 12-month period, or
have an "enduring relationship" with New Zealand."

Source: IRD

From my understanding you can apply for "Permanent Residency" visa only after completion of 2 years since the day of entry into NZ and you (Principal Applicant) needs to spend 183 days of each year from the day of entering NZ.

[Sun777]

Oh! JandM, we just pasted the same link .

You win!

[JandM]

[vertex]

Thanks for that guy. So the link tells me that I am a tax resident in new zealand until I have been out of the country for 325 days.

Lets assume the following:

Residency approval 05.2014

07.2015 Leaving New Zealand for 2-3 years

Application for Permanent Residency overseas 05.2016

Returning to New Zealand

So according to the requirement under: "established base in new zealand". I will have a 9months full time employment in the 24months period (achieved from 05.2014-02.2014) and I will be a tax resident in the 12 month period before my application for permanent residency (41 days starting from 05.2015-07.2015).

Therefore i will meet the requirement for a permanent residency application. Right?

Hope this makes sense.

[Sun777]

Lets assume the following:

Residency approval 05.2014

07.2015 Leaving New Zealand for 2-3 years

Application for Permanent Residency overseas 05.2016

Returning to New Zealand

So according to the requirement under: "established base in new zealand". I will have a 9months full time employment in the 24months period (achieved from 05.2014-02.2014) and I will be a tax resident in the 12 month period before my application for permanent residency (41 days starting from 05.2015-07.2015).

Therefore i will meet the requirement for a permanent residency application. Right?

Hope this makes sense.

From my understanding of above example, you are not tax resident for 2nd part of the year. Maybe I could be wrong in the interpretation but lets see what others have to say.

[vertex]

Hi

After double checking everything it seems that I got a wrong advice on the phone from immigration (i dont think that the persong had a complete understanding because he had to read through all the requirements on the phone).

It was said that under the "established base in new zealand" requirement you have to be 41 days "tax resident". My understanding is that you have to be a "resident" for 41 days + have a 9 month full time employment withing 24months before the pr application. According to this requirement you do not need to prove that you are a tax resdent (like under requirement 2 "tax residenncy"). However i have to prove my fulltime employment.

What is your opinion? I might be wrong.

Cheers

[JandM]

The people who answer the phone are like a human FAQ system - they're not experts, but just have a database to refer to. Therefore, their information is good if they happen to look up the correct keywords, but they can 'miss'.

Here are the full official instructions about qualifying for Permanent Residence. http://www.immigration.govt.nz/opsmanual/30505.htm Notice, you MUST comply with RV2.5, and ALSO with any one of the five sub-sections below. You will have to meet the INZ requirement in relation to tax residence, if that is the sub-section you are choosing, regardless of what the Inland Revenue site says, which also applies.