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New Zealand Court of Appeal rules on residency test for individuals

Home Insights New Zealand Court of Appeal rules on residency test for individuals

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Contributed by: Tim Stewart

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Published on: February 01, 2016

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The New Zealand Court of Appeal has ruled in favour of the taxpayer in Commissioner of Inland Revenue v Diamond, having dismissed Inland Revenue’s appeal against the High Court Judge’s decision, and rejected Inland Revenue's argument that Diamond's New Zealand residential investment property was a “permanent place of abode”.

This article summarises the Court’s decision. 

Read the full article here.

The article originally appeared in the February 2016 issue of the International Tax Review.

 

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