GST - Definition of a resident
This interpretation statement provides guidance on how to determine whether a person is a resident for GST purposes.
Companies Act 1993 – s 334
Goods and Services Tax Act 1985 – ss 2 (“non-resident”, “resident”), 6(1) and (3), 8, 11, 14, 20(3JC), 51, 54B(5), 56, 56B
Income Tax Act 2007 – s YD 1(3)–(6), 2(1)
CIR v Bayly (1998) 18 NZTC 14,073 (CA)
Newman v CIR (1994) 16 NZTC 11,229 (HC)