Transitional residency flowchart
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Transitional residency flowchart
Form Number: IR1028 / Form Code: IR1028
About this Guide
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.
When to use this guide
Migrants and returning New Zealanders may qualify as transitional residents if they meet certain conditions. If they do they may be entitled to a four-year temporary tax exemption on certain foreign income.
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