{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "nz.tax.cessation_325",
  "versions": [
    {
      "rule_id": "nz.tax.cessation_325",
      "version": "2026.1",
      "jurisdiction": "NZ",
      "title": "New Zealand 325-day cessation",
      "summary": "Income Tax Act 2007 s.YD 1(5)-(6): a person resident ONLY under the 183-day rule stops being resident when personally absent from New Zealand for MORE than 325 days in total in any 12-month period — non-resident from the FIRST of those days. A part-day in New Zealand is not absence (s.YD 1(8)). A permanent place of abode in New Zealand defeats this rule entirely, so it is asked first. Absence here means days your records place SOMEWHERE ELSE: an unrecorded day is neither presence nor absence.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.legislation.govt.nz/act/public/2007/97/en/latest/parts/DLM1520573/#DLM1523134",
      "last_verified": "2026-09-01",
      "effective_from": "2008-04-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 4,
          "start_day": 1
        }
      },
      "logic": {
        "all": [
          {
            "attestation": "nz.residency.no_ppoa"
          },
          {
            "count": {
              "country": "NZ",
              "period": "rolling_window",
              "window_months": 12,
              "measure": "absence",
              "op": ">",
              "value": 325
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "nz.residency.no_ppoa",
          "question": "Do you have NO permanent place of abode in New Zealand?",
          "why_we_ask": "s.YD 1(5) ends residence only for a person resident 'only under subsection (3)' — the day rule. A permanent place of abode (s.YD 1(2)) keeps you resident regardless of absence, so the 325-day count cannot help you until this is confirmed.",
          "type": "bool",
          "scope": "tax_year"
        }
      ],
      "notifications": [
        {
          "at_count": 300,
          "at_fraction_of_limit": null,
          "message_key": "nz325.approaching"
        }
      ],
      "notes": [
        "s.YD 1(5), read at legislation.govt.nz 1 September 2026: '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.' Aggregate absence in ANY 12-month period — not continuous. (6): non-resident from the first of the 325 days.",
        "OPPOSED CONVENTION, in the statute (s.YD 1(8)): a part-day of presence counts as a whole day present AND not absent — a travel day never counts toward the 325. This counter's absence days are days recorded in some other place with no New Zealand presence.",
        "PROVEN ABSENCE (SEMANTICS #28): unrecorded days are not absence. A gap in your records cannot end your residence; it is reported so you can fill it.",
        "Government servants abroad remain resident (s.YD 1(7)) — not modelled; s.YD 1(2) permanent place of abode is asked as the blocking question."
      ]
    }
  ]
}