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

23: Meaning of overseas-based

You could also call this:

"When the law thinks you live outside New Zealand"

You are considered overseas-based if you're not New Zealand-based according to section 22. This means you're overseas-based if you're physically away from New Zealand for 184 days in a row. You're also overseas-based if you're only in New Zealand for 31 days or less during a 184-day period, and you're not in New Zealand on the first day of that period.

However, there are some exceptions. Any days that you're treated as being in New Zealand under section 22(1)(b) don't count as being away. Also, days when you're treated as being in New Zealand under sections 24 or 25 count the same as if you were actually in New Zealand.

The 184-day period can include days before you became a borrower. If you're overseas-based, it starts from either the day you became a borrower or the first day of the 184-day period, whichever is later.

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

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3180085.


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22: Meaning of New Zealand-based, or

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


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24: Treatment of partial days, or

"How part-days in New Zealand count for student loans"

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

23Meaning of overseas-based

  1. The following persons are overseas-based:

  2. a borrower who is not New Zealand-based under section 22:
    1. a New Zealand-based borrower who is physically absent from New Zealand for a period of 184 consecutive days:
      1. a New Zealand-based borrower who is treated as physically absent from New Zealand for a period of 184 consecutive days because—
        1. the borrower is physically in New Zealand for a period, or aggregated periods, of 31 days or less during a period of 184 consecutive days; and
          1. the borrower is physically absent from New Zealand for the first day of that 184-day period.
          2. A borrower must not be treated as being physically absent from New Zealand for any day on which that borrower is treated as being physically in New Zealand under section 22(1)(b).

          3. 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.

          4. A period of 184 consecutive days may include any days before the day on which a person becomes a borrower.

          5. For the purposes of subsection (1), a borrower is treated as being overseas-based—

          6. from the later of—
            1. the day on which he or she became a borrower; and
              1. the first day of the 184-day period; and
              2. for each subsequent day.
                1. A borrower ceases to be overseas-based if that borrower becomes New Zealand-based.

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                Notes
                • Section 23(1): replaced (with effect on 1 April 2012), on , by section 117 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
                • Section 23(1A): inserted (with effect on 1 April 2012), on , by section 117 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
                • Section 23(1B): inserted (with effect on 1 April 2012), on , by section 117 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).