The New Zealand Definition of “Residence” for Individuals: Lessons for Australia in a “Global” Environment
Alley, Clinton; Bentley, Duncan; James, Simon
Date: 2001
Article
Journal
Journal of Australian Taxation
Publisher
Monash University
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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 ...
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.
Economics
Faculty of Environment, Science and Economy
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