NZ Tax Residency: IS 16/03 issued

NZ Tax Residency: IS 16/03 issued

Following the 2015 tax residency case CIR v Diamond, which went to the Court of Appeal, Inland Revenue has updated its tests for NZ tax residency through the issue of Interpretation Statement IS 16/03, issued 21 September 2016. IS 16/03 supersedes IS 14/01, issued in...