RV1.15.1 Evidence that the applicant is deemed to hold, or to have held, a resident visa
Evidence that the applicant is deemed to hold or have held a resident visa is:
- a resident visa in a current or expired passport or certificate identity; or
- a residence permit granted under the Immigration Act 1987 in a current or expired passport or certificate of identity; or
- INZ records of a resident visa or residence permit; or
- in the case of a person who arrived in New Zealand lawfully to take a permanent residence at any time before 2 April 1974, other than under a permit granted under the Immigration Act 1964 or any corresponding earlier Act, a stamp or a label in a passport or certificate of identity showing a date of arrival in New Zealand prior to 2 April 1974, and documents showing continued residence since 2 April 1974, which may include but are not limited to:
- rates demands
- driver's licences
- receipted power bills
- income tax returns
- school records
- employment references
- any other evidence requested by INZ.
RV1.15.5 Evidence of periods spent in New Zealand as a resident
Evidence of the periods spent in New Zealand as a resident is:
- a stamp or label in current or previous passports; and/or
- INZ records of periods the applicant has been in New Zealand while holding a residence permit or a resident visa.
Note: Periods during which a person has been in New Zealand as a resident are calculated inclusive of both arrival and departure dates.
RV1.15.10 Evidence of tax resident status
- Under these instructions, 'tax resident status' means tax residence status in New Zealand, as confirmed by New Zealand Inland Revenue (IR).
- Applicants under these instructions cannot be New Zealand tax residents if the application of a double tax agreement means they are tax residents of another country.
- Evidence of tax residence status includes:
- a statement from the IR for the period in which the applicant has been assessed as having tax residence status; or
- Confirmation of Tax Resident Status form completed and endorsed by IR.
- If the applicant is considered to have tax residence status under a double tax agreement, the applicant must provide supporting evidence from IR. A list of countries which have double tax agreements with New Zealand can be found at www.ird.govt.nz.