Part 14
General provisions
Miscellaneous provisions
218Meaning of ordinarily resident in New Zealand
Notwithstanding any other provision of this section, a person is ordinarily resident in New Zealand within the meaning of this Act if that person has a permanent place of abode in New Zealand, whether or not that person also has a permanent place of abode outside New Zealand.
Where a person is personally present in New Zealand for a period or periods exceeding in the aggregate 183 days in any period of 12 months, that person shall be deemed to be ordinarily resident in New Zealand from the first day within that period of 12 months on which that person was personally present in New Zealand.
Where a person is resident in New Zealand and is personally absent from New Zealand for a period or periods exceeding in the aggregate 325 days in any period of 12 months, that person shall be deemed not to be ordinarily resident in New Zealand from the first day within that period of 12 months on which that person was personally absent from New Zealand and, subject to this section, thereafter.
For the purposes of this section, where a person is personally present in New Zealand for part of a day, that person shall be deemed to be personally present in New Zealand for the whole of that day and not to be personally absent from New Zealand for any part of that day.
Notwithstanding any other provision of this section, a person who is personally absent from New Zealand in the service in any capacity of the Government of New Zealand shall be deemed to be ordinarily resident in New Zealand during that absence.
The Commissioner may treat a child as ordinarily resident in New Zealand if the Commissioner is satisfied that the child is personally present in New Zealand and is likely to be ordinarily resident in New Zealand within the meaning of this section.
The Commissioner may treat a child as not ordinarily resident in New Zealand if the Commissioner is satisfied that the child is not personally present in New Zealand and is not likely to be ordinarily resident in New Zealand within the meaning of this section.
The Commissioner may treat a person other than a child as ordinarily resident in New Zealand if the Commissioner is satisfied that the person is personally present in New Zealand and intends to be ordinarily resident in New Zealand within the meaning of this section.
The Commissioner may treat a person other than a child as not ordinarily resident in New Zealand if the Commissioner is satisfied that the person is not personally present in New Zealand and does not intend to be ordinarily resident in New Zealand within the meaning of this section.
Subsections (6) to (9) apply despite subsections (2) to (4).
Compare
- 1976 No 65 s 241
- 1988 No 225 s 23(1)
Notes
- Section 218(6): inserted, on , by section 56 of the Child Support Amendment Act 2021 (2021 No 6).
- Section 218(7): inserted, on , by section 56 of the Child Support Amendment Act 2021 (2021 No 6).
- Section 218(8): inserted, on , by section 56 of the Child Support Amendment Act 2021 (2021 No 6).
- Section 218(9): inserted, on , by section 56 of the Child Support Amendment Act 2021 (2021 No 6).
- Section 218(10): inserted, on , by section 56 of the Child Support Amendment Act 2021 (2021 No 6).