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This flowchart covers the tests to decide if your client is a transitional tax resident.
PDF | 52kb | 1 page
Use this flowchart to work out whether your client is a transitional tax resident. If they are, it may affect the tax treatment of certain foreign income. If your client is a migrant or returning New Zealander use this flowchart to find out if they qualify as transitional residents.
Keep a copy of this flowchart for your records.