Student Loan Scheme Act 2011

Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers - Determining whether borrowers are New Zealand-based or overseas-based

22: Meaning of New Zealand-based

You could also call this:

"What it means to be based in New Zealand for student loans"

You are considered 'New Zealand-based' if you stay in New Zealand for 183 days in a row. This also applies if you leave New Zealand for up to 31 days during those 183 days, as long as you're in New Zealand on the first day of that period.

Days when you're treated as being in New Zealand under sections 24 or 25 count the same as days when you're actually in the country.

The 183-day period can include days before you became a borrower. You're treated as New Zealand-based from either the day you became a borrower or the first day of the 183-day period, whichever comes later.

You stop being New Zealand-based if you become overseas-based.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3180084.


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21: Overview of being New Zealand-based or overseas-based, or

"Explains when you're based in New Zealand or overseas for your student loan"


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23: Meaning of overseas-based, or

"When the law thinks you live outside New Zealand"

Part 1Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers
Determining whether borrowers are New Zealand-based or overseas-based

22Meaning of New Zealand-based

  1. A borrower is New Zealand-based if—

  2. the borrower is physically in New Zealand for a period of 183 consecutive days; or
    1. the borrower is treated as being physically in New Zealand for a period of 183 consecutive days because—
      1. the borrower is physically absent from New Zealand for a period, or aggregated periods, of no more than 31 days during a period of 183 consecutive days; and
        1. the borrower is physically in New Zealand for the first day of that 183-day period.
        2. A day on which a borrower is treated as being physically in New Zealand under section 24 or 25 counts in the same way as a day on which the borrower is actually physically in New Zealand.

        3. A period of 183 consecutive days may include any days before the day on which a person becomes a borrower.

        4. For the purposes of subsection (1), a borrower is treated as being New Zealand-based—

        5. from the later of—
          1. the day on which he or she became a borrower; and
            1. the first day of the 183-day period; and
            2. for each subsequent day.
              1. A borrower ceases to be New Zealand-based if that borrower becomes overseas-based.

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              Notes
              • Section 22(1): replaced (with effect on 1 April 2012), on , by section 116 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
              • Section 22(1A): inserted (with effect on 1 April 2012), on , by section 116 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).