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2 3 2 1 4 New Zealand Businesses Have Subscribed Search our Article Database » Tax Residence and Source of Income | APPLICATION Extract: New Zealand tax residents (whether companies or individuals) are taxed on their worldwide income. In contrast, a non New Zealand tax resident (a tax resident of another country) is taxed only on income that is sourced in New Zealand. These issues of “tax residence” and “source of income” are central to determining liability to New Zealand taxation. When you hear the words “tax resident”, it is important to realise that they have a specific tax meaning which differs from the generally accepted meaning of residence. Get the full article by becoming a Financial & Business Advisor Member. If you are already a FBA Member login here to view this article Contact us for more info Authors