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