Tax Residence Update 2022


Determining whether a person is New Zealand tax resident (both under domestic law and for the purpose of any applicable double tax agreement) is critical for a number of reasons, including:

  • Determining whether (and when) the person is subject to New Zealand income tax on their worldwide income;
  • Determining whether the person is entitled to relief from double taxation under a double tax agreement;
  • Determining whether the person is eligible to be treated as a “transitional resident” and, if so, from when.

This webinar considers Inland Revenue’s interpretation statement on tax residency and recent cases on tax residency.

In addition, the webinar will cover how to apply double tax agreements for tax residency purposes, transitional residency, and corporate tax residency.


You will:

  • Know what questions to ask clients to determine whether they are New Zealand tax resident.
  • Understand what connections with New Zealand are more likely to result in a client having a “permanent place of abode” in New Zealand.
  • Learn the correct approach to determining whether a person has a “permanent place of abode” in New Zealand.
  • Understand the effect of recent case law developments on whether a person has a “permanent place of abode” in New Zealand.
  • Learn about IRD’s view on what constitutes a “permanent place of abode”.


Accountants of all levels, tax lawyers, immigration lawyers and others who advise clients on tax residence issues.


Stephen Tomlinson, Principal, Tomlinson Law

1.5 CPD Hours

  • Feb 10
    Thu, 2:30 PM NZDT - 4:00 PM NZDT Online
    • $215.00 excl. GST

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  • Wed 09 Feb 10:30 AM NZDT
    Trust Series 2022 - Trust Fundamentals
  • Wed 09 Feb 2:30 PM NZDT
    Year-End Tax Planning 2022
  • Thu 10 Feb 2:30 PM NZDT
    Tax Residence Update 2022
All Coming Soon >>


Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.


All registrants to a live webinar will automatically be sent a recording at the end of that week along with a full transcript of the webinar, regardless of whether you attended or not.

Sole practitioners

A discount on webinars is available for sole practitioners. Please contact us at NZ‑ to confirm eligibility.