OrbitaxDraft interpretation statement on residence
|Proposed Changes|New Zealand
On 10 December 2012, Inland Revenue issued Draft interpretation Statement INS0117: Income tax – residence, for public comment. It is an update of earlier interpretations to reflect current legislation, recent case law and the Commissioner's views. The main changes are:
| - | Permanent place of abode – to have a permanent place of abode in New Zealand an individual must have a particular place of abode that is an "available dwelling". The earlier interpretat… |