Date of this Version

3-1-2001

Document Type

Journal Article

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.
Permission granted.

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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.

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This document has been peer reviewed.

 

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