When it comes to personal place of abode, it is not defined in the income tax act. So what happens is that we consider a fairly very broad range of factors to think about about whether someone is a tax resident. There is a broader presence in nz. This is not a personal presence test. It is more of a presence in the broader sense. Do you have ties? Do you have financial ties? Do you have social ties - ie family here? Personal property here ( bank account or business here). Any sort of connection with the country that could be considered relatively permanent. Court quite recently in a case called diamond have made this decision a bit straightforward with respect to one element. That is respect to having a home. If you have home that is regularly available to you in nz, the court said that is something that is something that indicates a permanent place of abode. In diamond case it was more of a factor that he didnt have permanent place of abode. Despite having a number of other factors. We look into seeing the extent of the persons ties with nz across a range of factors