Variation to s YD 1(3) and (5) of the Income Tax Act 2007: Residency of natural persons
This variation allows a person, for the purpose of determining whether they are a New Zealand resident under either s YD 1(3) (the 183 day rule) or YD 1(5) (the 325 day rule) of the Income Tax Act 2007, to exclude those days where they were personally present in New Zealand but practically restricted from leaving New Zealand between 17 March 2020 and 30 June 2022.
Tax Administration Act 1994: ss 6H and 6I
Income Tax Act 2007: s YD 1(3) and (5)