Date of this Version
March 2001
Document Type
Journal Article
Abstract
The definition of “residence” for individuals differs between Australia and New Zealand. This article examines the global context in which individuals now operate and puts forward a “number of days” test as the most appropriate to protect the revenue and attract foreign investment. This may be reinforced by using the “centre of vital interests” definition as a tie-breaker. Using this discussion, the article examines the advantages and disadvantages of each of the New Zealand and Australian definitions and puts forward proposals for the revision of the Australian definition.
COinS
This document has been peer reviewed.
Publication Details
Alley, C, Bentley, D. & James, S. (2001) The New Zealand Definition of ‘Residence’ for Individuals: Lessons for Australia in a ‘Global’ Environment Journal of Australian Taxation Vol 4(1) pp 40- 72.
Copyright © Journal of Australian Taxation, Monash University 2001. All Rights Reserved.
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