While this seems a simple enough question, the answer may not be as obvious as it seems.

Recently, Inland Revenue released an Interpretation Statement which in effect reverses their previous position on what is regarded as a permanent place of abode - this being one of the key residency tests.

There are several tests to determine your tax residency including; 
    1. Have you been personally present in NZ for more than 183 days in any 12 month period? 
    2. Have you been personally absent from NZ for more than 325 days in any 12 month period? 
    3. Do you have a 'permanent place of abode' in NZ? This could include a home held in a family trust, an investment rental property - even if rented on a long term lease, or any other home you could have available to you.

If you are considering moving overseas we strongly recommend you seek advice at an early stage. If you have already left NZ and have access to a home here, we will need to reconsider your residency status. If it is determined that you are a NZ tax resident, you are liable to include your worldwide income in your NZ tax return, even if you are also required to return that same income in your new country of residence.