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IS 25/16
Issued
16 May 2025

Tax residence

This interpretation statement explains the tax residence rules in the Income Tax Act 2007. It covers the tax residence of natural persons (individuals) and companies, and the residence implications in relation to trusts.

Related Publications

Title Type Date
Tax residence – individuals fact sheet Fact sheets May 2025
Tax residence – companies fact sheet Fact sheets May 2025
Tax residence and trusts fact sheet Fact sheets May 2025
Tax residence – government service rule Interpretation statements May 2025
Tax residence – individuals fact sheet
Type
Fact sheets
Date
May 2025
Tax residence – companies fact sheet
Type
Fact sheets
Date
May 2025
Tax residence and trusts fact sheet
Type
Fact sheets
Date
May 2025
Tax residence – government service rule
Type
Interpretation statements
Date
May 2025