{
  "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.residency",
  "versions": [
    {
      "rule_id": "nz.tax.residency",
      "version": "2026.1",
      "jurisdiction": "NZ",
      "title": "New Zealand 183-day test",
      "summary": "Income Tax Act 2007 s.YD 1(3): resident when personally present in New Zealand MORE than 183 days in total in any 12-month period — backdated to the FIRST of those days (s.YD 1(4)). A part-day counts as a whole day present, by the statute itself. A permanent place of abode in New Zealand makes you resident regardless of days, even with an abode elsewhere. Ceasing residence is the separate 325-days-absent rule, under which a part-day of presence also does not count as absence — the two conventions are deliberately opposed and both favour residence.",
      "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": {
        "any": [
          {
            "attestation": "nz.residency.ppoa"
          },
          {
            "all": [
              {
                "count": {
                  "country": "NZ",
                  "period": "rolling_window",
                  "window_months": 12,
                  "op": ">",
                  "value": 183
                }
              },
              {
                "not": {
                  "attestation": "nz.residency.rse_seasonal_worker"
                }
              },
              {
                "not": {
                  "attestation": "nz.residency.non_resident_visitor"
                }
              }
            ]
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "nz.residency.ppoa",
          "question": "Do you have a permanent place of abode in New Zealand — a dwelling that is your enduring home there, even if you also have one elsewhere?",
          "why_we_ask": "s.YD 1(2) overrides everything else in the section: a permanent place of abode in New Zealand makes you resident regardless of days, and the 325-day absence rule cannot end that residence. IS 25/16 is Inland Revenue's guidance on what counts.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "nz.residency.rse_seasonal_worker",
          "question": "Are you employed in New Zealand under the recognised seasonal employer (RSE) instructions?",
          "why_we_ask": "s.YD 1(11): a non-resident seasonal worker is treated as non-resident for the duration of that employment, despite the 183-day rule.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "nz.residency.non_resident_visitor",
          "question": "Do you qualify as a 'non-resident visitor' under s.YD 1B (a visitor meeting its conditions on remote work for a non-NZ employer)?",
          "why_we_ask": "s.YD 1(13): a non-resident visitor is treated as non-resident despite the 183-day rule, and s.YD 1(14) changes the backdating when that status ends. This status has its own conditions in s.YD 1B — check with Inland Revenue guidance if unsure.",
          "type": "bool",
          "scope": "tax_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "nz183.approaching"
        }
      ],
      "notes": [
        "s.YD 1 read in full at legislation.govt.nz (version as at 25 August 2026) on 1 September 2026. (3): 'personally present in New Zealand for more than 183 days in total in a 12-month period' — strictly more, ANY 12-month period, aggregate not consecutive.",
        "Backdating is statutory and bilateral: resident FROM THE FIRST of the 183 days (s.YD 1(4)); under the cessation rule, non-resident from the first of the 325 absent days (s.YD 1(6)).",
        "THE OPPOSED CONVENTIONS ARE IN THE STATUTE — s.YD 1(8): a person present for part of a day is treated as '(a) present in New Zealand for the whole day; and (b) not absent from New Zealand for any part of the day.' A travel day counts TOWARD the 183 and AGAINST the 325. Computing absence as 365 minus presence is wrong on both rules.",
        "CESSATION IS NOT THIS RULE — s.YD 1(5): a person resident ONLY under the day rule stops being resident when personally absent more than 325 days in total in a 12-month period (aggregate absence, not continuous). Not yet modelled: needs an absence-count-in-window primitive; the PPOA question must be asked before any cessation output because a PPOA defeats the 325-day rule entirely.",
        "Government servants abroad remain resident (s.YD 1(7)). Trustee capacity counts as a natural person (s.YD 1(12)).",
        "FINDING NOT IN THE RESEARCH HANDOFF: s.YD 1(13)/(14) with s.YD 1B — the 'non-resident visitor' status defeats the day rule and, when it ends, residence runs from the day the status ends rather than backdating to the first of the 183 days.",
        "sufficient_not_necessary: the PPOA limb makes people resident on zero counted days, so a low count never proves non-residence."
      ]
    }
  ]
}