Variation to day test for non-resident crew members in s CW 21 of the Income Tax Act 2007
This variation allows a person, for the purpose of determining whether they are a “non-resident crew member” of a pleasure craft, 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 21