CA ANZ Core 4 Tax (NZ) Practice Questions - CA Program - Core 4 Tax (New Zealand) Exam

A company is treated as a New Zealand tax resident under the Income Tax Act 2007 if which of the following applies?

It earns more than 50% of its income from New Zealand customers It is incorporated in New Zealand, has its head office or centre of management in New Zealand, or directors exercise control here It has at least one New Zealand-resident shareholder It is registered for GST in New Zealand

Correct Answer:

It is incorporated in New Zealand, has its head office or centre of management in New Zealand, or directors exercise control here

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