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YD 3BA: Country of residence of joint trustees
or “How the country where joint trustees live is determined”
You could also call this:

“The King or Queen of New Zealand is treated as living in New Zealand for tax purposes”

When it comes to this law, you need to know that the Queen or King of New Zealand is considered to live in New Zealand. This is important for understanding how taxes work in the country. The law says this to make sure there’s no confusion about it. This rule applies to all parts of the law that talk about taxes.

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Next up: YD 4: Classes of income treated as having New Zealand source

or “Types of income considered to be from New Zealand for tax purposes”
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Part Y Definitions 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).