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Courses/Accounting & Tax/Tax Review

Tax Residence: Compliance, DTAs, and Practical Applications

Master the tax residency rules for individuals, companies, and trusts to ensure correct tax obligations under New Zealand law.

Created byTEO Training
BeginnerUpdated Jan 20, 2025
Tax Residence: Compliance, DTAs, and Practical Applications

What You'll Learn

check_circleDetermine whether an individual is a New Zealand tax resident.
check_circleDetermine whether a company is a New Zealand tax resident.
check_circleApply the above tests to the various parties to trusts and understand some of the consequences that can arise and elections that may need to be made.
check_circleUnderstand the application of the transitional resident exemption and some of the common mistakes that occur with this.
check_circleApply the tie-breaker tests in double tax agreements.

About This Course

A New Zealand Tax Resident is subject to tax in New Zealand on their worldwide income. A Non-Tax Resident is only subject to tax in New Zealand on the income sourced in New Zealand.

Deciding where a person is tax resident, under domestic legislation and under any applicable Double Tax Agreements, is a critical component in determining what tax the person needs to pay in New Zealand, if any.

In this webinar, we will work through the tests, using practical examples to help you and your clients get this right.

Topics include:

  • Tax residency tests for individuals and companies under our domestic tax legislation
  • Transitional residency and its intricacies• Considerations for Trusts
  • Tax residency and the Double Tax Agreement tie-breaker tests
  • Differences for GST

 

Suitble for:

  • Accountants (foundation, intermediate) preparing tax returns for new or transitional residents and those advising individuals on tax residency issues.
  • Lawyers, immigration advisors, and other professionals dealing with new residents.

Your Instructors

TEO Training
TEO Training
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TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Richard Muth
Richard Muth

Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex/Crowe, with more than 10 years of experience, working with clients ranging from large multinational groups, Australasian groups, New Zealand-based SMEs, along with high net worth individuals. A core specialty of Richard’s is helping expatriates and their employers understand and manage their tax implications and obligations.

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