X4.30 Second and subsequent returning resident's visa (12 months)
Unless X4.35(a)(ii) applies, principal applicants must be issued with an RRV current for 12 months if they:
meet the requirements set out in either one of the two subsections below, and
held a residence permit at a time which was a minimum of 1 year before the current application for an RRV was made, and
have met any requirements previously imposed under section 18A.
X4.30.1 Time spent in New Zealand
They have held residence permits for a total of 184 days or more in at least one of the two 12-month portions in the 24 months immediately preceding the date the application for an RRV was made (ie, in at least one of the two 12-month portions, a period or periods that amount to 184 days or more).
X4.30.5 Tax residence status plus limited time spent in New Zealand
They have held residence permits for a total of 41 days or more in at least one of the two 12-month portions of the 24 months immediately preceding the date the application for an RRV was made (ie, in at least one of the two 12-month portions, a period or periods that amount to 41 days or more); and
are assessed as having tax residence status for 12 months in the 2 years before their application.