The next test is the personal presence test - a natural person is a nz resident if there are personally present in nz for more than 183 days, in a total of 12 month period. We have content about the days we count. If that subsection applies, the person is treated as being resident from the first of those 183 days. Not that they can wait 183 days, day 184, they are a tax reticent, it is actually start from the first of those. Here is the other part. A person who is a nz tax resident stop being a tax resident if they are personally absent for more than 325 days in the 12 month period. Looking at the timely on how that works, if absent for more than 325 days, you treat it as not resident from the first of those 325 days. It is backdated to when the 325 period starts