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COV 22/12
09 Mar 2022
17 Mar 2020
30 Sep 2022

Variation to section YD 1(5) of the Income Tax Act 2007

This variation allows a natural person who is New Zealand resident for tax purposes only by virtue of personal presence in New Zealand, and who may otherwise become non-resident because they are absent from New Zealand, to ignore any days that they were unable to return to New Zealand because of the imposition of COVID-19-response measures or as a consequence of COVID-19. An affected person should carefully read the conditions attached to this variation.

Tax Information Bulletin - April 2022

Tax Administration Act 1994: sections 6H and 6I
Income Tax Act 2007: sections YD 1(3) and (5)