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COV 22/07
07 Mar 2022
17 Mar 2020
30 Jun 2022

Variation to day test for visitors to New Zealand in s CW 19 of the Income Tax Act 2007

This variation allows a person, for the purpose of determining if income from performing personal or professional services in New Zealand during a visit is exempt income, to exclude 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 Information Bulletin - April 2022

Tax Administration Act 1994: ss 6H and 6I
Income Tax Act 2007: s CW 19