Date of this Version


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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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.



This document has been peer reviewed.


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