No idea about your IRD tax return stating that you were due a small amount, but if I were in your position, I would take the conservative approach and declare it, and include evidence that a) the amount was owed and b) the amount is repaid in full.
If you intend to lodge your application on 5 September 2019, you need to perform the following two checks with respect to the presence requirement:
- Check that you have been in New Zealand for at least 1,350 days between 17 December 2014 and 5 September 2019 (time spent in New Zealand prior to the grant of your Resident Visa on 17 December 2014 cannot be counted).
- Check that you have been in New Zealand for at least 240 days in each of these five periods: 17 December 2014 to 5 September 2015, 6 September 2015 to 5 September 2016, 6 September 2016 to 5 September 2017, 6 September 2017 to 5 September 2018, 6 September 2018 to 5 September 2019 (again, time spent in New Zealand prior to the grant of your Resident Visa on 17 December 2014 cannot be counted).
If either of those two checks fail, you do not meet the presence requirement.
You should refer to
Section 8 of the Citizenship Act 1977 if you remain unclear of the requirements, and/or contact the Citizenship Office at 0800 22 51 51 or
citizenship@dia.govt.nz.