The definition of "residence" for individuals differs between Australia and New Zealand. This article examines the advantages and disadvantages of the New Zealand definition and puts forward proposals for the revision of the Australian definition in the context of the Tax Law Improvement Project.
Alley, Clinton R. and Bentley, Duncan
"In Need of Reform? A Trans-Tasman Perspective on the Definition of "Residence","
Revenue Law Journal:
1, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol5/iss1/2