New Zealand Tax Handbook for Inbound and Outbound Migrants

The New Zealand tax system imposes taxation on the basis of the tax residence of a person and the source of the income that they earn. These two concepts are key in determining a person’s income tax liability for a particular income year. Before a migrant’s New Zealand income tax liability can be worked out, the question of tax residence and source has to be determined. "This handbook is designed to take the mystery out of tax issues that migrants commonly face - whether they are leaving, arriving or returning to New Zealand."--Wolters Kluwer CCH Website