Transitional residency flowchart
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Transitional residency flowchart
Form Number: IR1249 / Form Code: IR1249
About this resource
This flowchart tests individual status, New Zealand tax residence and prior residence history. Some income, including foreign employment or services income, is not exempt.
How to use it
Work through each question using arrival and residence dates, identify the exemption start and end period, and confirm how New Zealand and foreign income should be returned.
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