Individual income tax return guide 2011 - Inland Revenue Department
Individual income tax return guide 2011 - Inland Revenue Department
Individual income tax return guide 2011 - Inland Revenue Department
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www.ird.govt.nz<br />
13<br />
Question 10 Non-residents and transitional<br />
residents<br />
Non-residents<br />
If you were away from New Zealand for a total of 325 days in any<br />
12-month period and don’t have an “enduring relationship” with<br />
New Zealand, you may be a non-resident. Read our <strong>guide</strong> New Zealand<br />
<strong>tax</strong> residence (IR 292) to find out your status. If you weren’t present in<br />
New Zealand and are a non-resident for a full year, but you received<br />
<strong>income</strong> from New Zealand, you may need to complete an IR 3NR <strong>return</strong><br />
instead.<br />
Transitional residents<br />
If you became a New Zealand <strong>tax</strong> resident during the year 1 April 2010<br />
to 31 March <strong>2011</strong> and you’ve elected not to be treated as a transitional<br />
resident, you have to complete an IR 3 declaring your worldwide <strong>income</strong><br />
from the date you became a New Zealand <strong>tax</strong> resident.<br />
Transitional residents don’t have to declare their foreign-sourced <strong>income</strong><br />
except for foreign employment <strong>income</strong> and foreign services <strong>income</strong>.<br />
If you were a non-resident for part of the year, complete Question 39 on<br />
your <strong>return</strong>.<br />
If your <strong>return</strong> isn’t for a full year, we’ll calculate your <strong>tax</strong> and <strong>income</strong>related<br />
<strong>tax</strong> credits and let you know the result—see www.ird.govt.nz/<br />
technical-<strong>tax</strong>/legislation/2006/2006-81/2006-81-exempt-transitionals/<br />
for further information.
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