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Courses/Accounting & Tax/Tax Review

Tax Residence - Understanding the Rules

Tax Residency: Tests, Transitional Rules, and Practical Insights

Created byTEO Training
BeginnerUpdated Jan 22, 2025
Tax Residence - Understanding the Rules

What You'll Learn

check_circleDetermine whether an individual is New Zealand tax resident domestically or not.
check_circleDetermine whether a company is New Zealand tax resident or not.
check_circleApply the above tests to the various parties to trusts and comprehend some of the consequences that can arise and elections that may need to be made.
check_circleUnderstand the application of the tie-break tests in double tax agreements.
check_circleUnderstand the application of the transitional resident exemption and some of the common mistakes that occur with this.

About This Course

Tax residence forms the core of tax decision making. It is vital that decisions on this are correctly made up front.

In this webinar, we outline the tests and practical decision making to help you and your clients get this right.

Topics include:

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

Suited to:

  • 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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