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原帖由 ^Zero^ 于 2009-3-18 21:03 发表
看了下, 无论是ME 还是MESL主要就是这个问题are you a New Zealand tax resident?
然后在看了下note 10,还是不确定是不是啊
记得是不是税务居民对于申请IRRV也有莫大关系
不是说我们这样的移民很难向IRD申请到tax ...
NZ Tax Residency Taxresidency is the basis on which taxpayers are subject to or liable forincome tax in New Zealand. These tests are completely separate testsfrom the tests for immigration or residence.For individuals, two separate tests apply:
- 183Day Test: any person present in New Zealand for more than 183 days inany 365 day period is deemed to be a tax resident for taxationpurposes; and
- Permanent Place of Abode Test: "permanent placeof abode" is not defined in the Income Tax Act, but the courts haveruled it encompasses the durability of a persons association with NewZealand and includes such factors as:
- the physical presence of the person;
- the presence of the persons immediate family;
- the availability and use of a dwelling and accommodation patterns;
- employment and business interests;
- family and social ties in New Zealand.
When the 183-day rule applies, a person becomes tax resident in New Zealand from the first of those 183 days.
A company is tax resident in New Zealand if: - it is incorporated in New Zealand
- it has it’s head office in New Zealand
- the control of the company by its directors is exercised in New Zealand
There is an attractive tax exemption available to new residents fortheir first four years in New Zealand;
more:
http://www.ird.govt.nz/forms-guides/title/forms-n/ir292-guide-nz-tax-residence.html |
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