New Zealand resident definition

New Zealand resident means a person who is resident in New Zealand for the purposes of New Zealand tax;
New Zealand resident means, a person who has or had New Zealand as their principal place of residence except where that person was unlawfully resident or present in New Zealand or lawfully resident or present in New Zealand only by virtue of:
New Zealand resident has the meaning given to it under Article 5;

Examples of New Zealand resident in a sentence

  • New Zealand resident withholding tax will be deducted from payments of interest (or payments deemed by law to be interest) to Subscribers who are tax resident unless an appropriate exemption certificate is produced to the Issuer (or, on or after 1 April 2020, the Issuer is satisfied that the relevant Subscriber has RWT-Exempt Status) on or before the date 10 days before the date of the relevant payment.

  • However, where such income is a dividend paid by a company which is a New Zealand resident to a company which is a Singapore resident and which beneficially owns at least 10% of the paid-up share capital in the first-mentioned company the credit shall take into account (in addition to any New Zealand tax on dividends) the New Zealand tax paid by the first-mentioned company in respect of its profits.

  • Where a New Zealand resident becomes entitled to receive a New Zealand benefit under Article 8, the competent institution of New Zealand shall also pay to that person any supplementary benefit or allowance under the social security law of New Zealand for which that person is qualified.

  • However, where such income is a dividend paid by a company which is a New Zealand resident to a company which is a Malaysian resident and which owns at least 10 per centum of the paid-up share capital in the first-mentioned company the credit shall take into account (in addition to any New Zealand tax on the dividends) the New Zealand tax paid by the first-mentioned company in respect of its profits.

  • In determining whether a person meets the residential qualifications for a New Zealand superannuation or a veteran’s pension, the competent institution of New Zealand shall deem a period of Australian working age residence to be a period during which that person was both a New Zealand resident and present in New Zealand.

  • For example, a New Zealand resident company is ordinarily allowed a deduction for expenses incurred under a financial arrangement, however there are exceptions.

  • The arbitration will be determined by a sole arbitrator (being a New Zealand resident) as soon as possible in New Zealand.

  • For example, a New Zealand resident company (other than a qualifying company) is ordinarily allowed a deduction for expenditure incurred under a financial arrangement.

  • If you're a New Zealand resident, all of our fees are inclusive of GST (if any), unless we clearly express our fees as excluding GST.

  • New Zealand shall deem a period of Australian working age residence to be a period during which that person was both a New Zealand resident and present in New Zealand.


More Definitions of New Zealand resident

New Zealand resident means, in relation to New Zealand, a person who has or had New Zealand as their principal place of residence except where that person was unlawfully resident or present in New
New Zealand resident means a person that is resident in New Zealand for the purposes of the Income Tax Act 2007; and “Non-resident” means a person that is not resident in New Zealand for the purposes of the Income Tax Act 2007.
New Zealand resident means a person entitled in terms of the Immigration Act 1987 to reside in New Zealand indefinitely; and includes an Australian citizen in New Zealand.”
New Zealand resident means a person who holds a residence permit under the Immigration Act 1987.”
New Zealand resident means, in relation to a natural person, that the person is a New Zealand citizen or ordinarily resident in New Zealand, or, in relation to a body corporate, that is incorporated in New Zealand, or that it is incorporated outside New Zealand but has a place of business in New Zealand. For the purposes of this definition, a person has a place of business in New Zealand only if that person can be served in accordance with rule 6.13(1) of the High Court Rules.

Related to New Zealand resident

  • Australia means the Commonwealth of Australia.

  • Canadian Resident means a resident of Canada for purposes of the ITA and includes a partnership any member of which is a resident of Canada for purposes of the ITA;

  • South Africa means the Republic of South Africa;

  • Irish Resident means any person Resident in Ireland or Ordinarily Resident in Ireland for tax purposes;

  • India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea;

  • Canada means the ten provinces of Canada, the Yukon Territory, the Districts and Islands comprising the Northwest Territories of Canada and Nunavut.

  • Western Australia the following definitions‑

  • Ireland means the Republic of Ireland.

  • Australian Corporations Act means the Corporations Xxx 0000 (Cth) of Australia.

  • France means the European and overseas departments of the French Republic, including the territorial sea, and any area outside the territorial sea within which, in accordance with international law, the French Republic has sovereign rights for the purpose of exploring and exploiting the natural resources of the sea-bed and its subsoil and the superjacent waters;

  • United Kingdom means Great Britain and Northern Ireland;

  • Malta means the Island of Malta, the Island of Gozo and the other islands of the Maltese Archipelago, including the territorial waters thereof;

  • Europe means the European Union, the European Economic Area and/or their member states, Switzerland and the United Kingdom.