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Income Tax Act 2007

Definitions and related matters - Residence and source in New Zealand

YD 3B: Crown

You could also call this:

"The law considers the Queen or King of New Zealand to be a New Zealand resident."

Illustration for Income Tax Act 2007

When it comes to this Act, you need to know that the Sovereign in right of New Zealand is considered to be living in New Zealand. This means the Sovereign is treated as a resident of New Zealand for the purposes of this Act. You can find more information about how this law was changed by looking at the Taxation (Tax Administration and Remedial Matters) Act 2011 and the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4056000.

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Part YDefinitions and related matters
Residence and source in New Zealand

YD 3BCrown

  1. For the purposes of this Act and for the avoidance of doubt, the Sovereign in right of New Zealand is regarded as resident in New Zealand.

Notes
  • Section YD 3B: inserted (with effect on 1 April 2011), on (applying for the 2011–12 and later income years), by section 134(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Section YD 3B: editorial change made by the PCO, on , under sections 86(1) and 87(a) of the Legislation Act 2019 (2019 No 58).