Residency & Trusts

James has recently won the leading case on personal tax residency in New Zealand. It is the Diamond case. The win meant that Inland Revenue had to withdraw its then published policy statement and issue a new one.

Tax Residency

The impact of the Diamond case on Inland Revenue’s own policy is described in the case notes on the IRD website here

Inland Revenue’s new policy, which it was forced to produce as a consequence can be read here

The replacement Interpretation statement is IS 16/03. It uses a lot of the examples James developed in a publication for the Tax Education Office

James also argued and won the leading case on corporate tax residence in New Zealand. That can be looked at on the cases page

James does a lot of work for ex-patriate New Zealanders in advising them on their personal tax residency status in New Zealand. If you have any questions or concerns about your tax status contact James.


Trusts and the tax residency status of them often comes up at the same time one is looking at personal tax residency. This is because the tax residency of the settlor affects the tax status of the trust. That can have dramatic affects some of which can be mitigated when timely advice is received.