RV1.15 Evidence (29/11/2010)

RV1.15.1 Evidence that the applicant is deemed to hold, or to have held, a resident visa

Evidence that the applicant is deemed to hold or have held a resident visa is:

1. a resident visa in a current or expired passport or certificate identity; or
2. a residence permit granted under the Immigration Act 1987 in a current or expired passport or certificate of identity; or
3. INZ records of a resident visa or residence permit; or
4. in the case of a person who arrived in New Zealand lawfully to take a permanent residence at any time before 2 April 1974, other than under a permit granted under the Immigration Act 1964 or any corresponding earlier Act, a stamp or a label in a passport or certificate of identity showing a date of arrival in New Zealand prior to 2 April 1974, and documents showing continued residence since 2 April 1974, which may include but are not limited to:
   • rates demands
   • driver's licences
   • receipted power bills
   • income tax returns
   • school records
   • employment references
   • any other evidence requested by INZ.

RV1.15.5 Evidence of periods spent in New Zealand as a resident

Evidence of the periods spent in New Zealand as a resident is:

1. a stamp or label in current or previous passports; and/or
2. INZ records of periods the applicant has been in New Zealand while holding a residence permit or a resident visa.

Note: Periods during which a person has been in New Zealand as a resident are calculated inclusive of both arrival and departure dates.

RV1.15.10 Evidence of tax resident status

1. Under these instructions, 'tax resident status' means tax residence status in New Zealand, as confirmed by New Zealand Inland Revenue (IR).
2. Applicants under these instructions cannot be New Zealand tax residents if the application of a double tax agreement means they are tax residents of another country.
3. Evidence of tax residence status includes:
   1. a statement from the IR for the period in which the applicant has been assessed as having tax residence status; or
   2. Confirmation of Tax Resident Status form completed and endorsed by IR.
4. If the applicant is considered to have tax residence status under a double tax agreement, the applicant must provide supporting evidence from IR.
5. Countries with which New Zealand has a double tax agreement are:

   Australia	India	The Netherlands
   Belgium	Indonesia	Norway
   Canada	Ireland	Philippines
   China	Italy	Singapore
   Denmark	Japan	Sweden
   Fiji	Republic of Korea	Switzerland
   Finland	Malaysia	United Kingdom
   France	Taiwan	United States of America
   Germany	Thailand

Effective 29/11/2010