Inland Revenue’s new policy, which it was forced to produce as a consequence can be read here
The replacement Interpretation statement is IS 16/03. It uses a lot of the examples James developed in a publication for the Tax Education Office
James also argued and won the leading case on corporate tax residence in New Zealand. That can be looked at on the cases page
James does a lot of work for ex-patriate New Zealanders in advising them on their personal tax residency status in New Zealand. If you have any questions or concerns about your tax status contact James.
Trusts and the tax residency status of them often comes up at the same time one is looking at personal tax residency. This is because the tax residency of the settlor affects the tax status of the trust. That can have dramatic affects some of which can be mitigated when timely advice is received.