X4.15 'Tax resident status' (26/07/1999)

Under this policy, 'tax resident status' means tax residence status in New Zealand, as confirmed by the New Zealand Inland Revenue Department (IRD).

X4.15.1 Evidence of tax residence status

Under RRV policy, applicants cannot be New Zealand tax residents if the application of a double tax agreement means they are tax residents of another country.

X4.15.5 Evidence of tax residence status

1. Evidence of tax residence status is:
   1. statement from the IRD 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 IRD.
2. If the applicant is considered to have tax residence status under a double tax agreement, the applicant must provide supporting evidence from IRD.
3. Countries with which New Zealand has a double tax agreement are:

Effective 26/07/1999