Tax residence and residence for immigration are very different things. Tax residence also underpins many of New Zealand taxing provisions. Getting this wrong can bring substantial unexpected cost to your client.

In a highly mobile world, understanding how New Zealand tax residence works for individuals and companies is important for advising clients including individuals and company owners and directors.

Upon satisfactory completion of this activity, you will be able to:

• work through the tax residence tests for individuals and companies
• understand the transitional residence test and its intricacies
• apply the tie-break tests in double tax agreements
• recognise the differences in the tests as they apply to GST rather than income tax.

This course will be suited to:

• Immigration advisors
• Accountants
• Lawyers

Duration: 1.00 CPD hours including Q&A

PRESENTER

Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex / Crowe having more than 15 years of experience working with a wide range of client.

A core specialty of Richard’s is helping those who are looking to call New Zealand home understand the tax consequence for them and their investments. Richard also helps those looking to take up opportunities overseas understand how New Zealand will or will not tax them while they are away.