Residency has two tests. One is a fairly subjective test and is called permanent place of abode.This has been talked alot in case law because there is ntg specific to say if you have this, then you have personal claim for the abode. For tax residency, you dont need both of these. You just need one of them. If you have a personal place of abode in nz, your a tax residency or have you personally present for 183 days, you are also a tax resident. The other test is more of a bright line test. In tax we have a few bright line test. Bright line test is an objective test, gives us smtg quite specific to measure against. In order to be tax resident in NZ, you have to be personally present in NZ for more than 183 days in a 12 month period. It is a bright line test, if your in NZ for 183 days in a 12 month period, your a tax resident in NZ. You may be a tax resident somewhere else but your also a tax resident in NZ at that pint. The YD 1, subsection 3 and 4, that is the legislation. It is alot easier to become a tax resident in NZ than it is to loose your tax residency in NZ. You become a tax resident when your in NZ for more than 183 days. To loose your tax residency, you have to be out of nz for 325 days in a 12 month period. Fairly easy to get into the tax residency group but alot harder to get out of the tax residency group. Nz is quite keen to tax you if your in NZ. That is your test for personal presence