What the agency is consulting on

There have been some questions and uncertainty raised around the potential for Active Investor Plus visa holders to trigger New Zealand tax residence. We have been asked, in particular, whether an Active Investor Plus visa holder buying a residential property in New Zealand and staying there when in New Zealand during the investment period (and beyond) may result in the person having a permanent place of abode in New Zealand and so being tax resident here. This “question we’ve been asked” (QWBA) provides guidance on how the Commissioner sees the permanent place of abode test applying in various AIP visa scenarios.

What the agency is consulting on

There have been some questions and uncertainty raised around the potential for Active Investor Plus visa holders to trigger New Zealand tax residence. We have been asked, in particular, whether an Active Investor Plus visa holder buying a residential property in New Zealand and staying there when in New Zealand during the investment period (and beyond) may result in the person having a permanent place of abode in New Zealand and so being tax resident here. This “question we’ve been asked” (QWBA) provides guidance on how the Commissioner sees the permanent place of abode test applying in various AIP visa scenarios.