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Tax Residency
New Zealand tax system requires NZ "tax residents" to pay tax on their world wide income. This includes all overseas interest; dividends; rental income; investment; cash jobs; salaries; bonds; - just to name a few.

Whilst you are entitled to claim overseas tax credits to help offset the NZ tax liability, there can still be a substantial amount outstanding. This can be a nasty surprise for the unwary at year end!

Determining tax residency is not a straight forward task.

If you are thinking of leaving NZ, you need to have your NZ tax affairs reviewed & sorted prior to your departure. You may be able to change to a non tax resident. – Therefore exempting you from paying tax on overseas income in NZ.

Over the last few years many of our clients have moved overseas, predominantly to Australia.

Resulting from this, Tax Smart has a lot of experience in assisting clients in the tax residency area. You are best to arrange a tax planning consultation if; 
  • You are planning to go overseas to work, regardless of how long for.
  • You are an expatriate thinking of returning to NZ.

Our services include:

  • Tax planning advice for returning expatriates.
  • Evaluate and restructure your tax affairs prior to leaving NZ.
  • Assist you to determine and obtain non tax residency status.
  • Liaise and negotiate with IRD on your behalf.


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