Which of the following scenarios results in a New Zealand income tax liability arising under New Zealand domestic tax law?

Note there may be more than one correct answer.

Select one or more:

a. Becky lives in England. She comes to New Zealand for a three-month holiday and, while she is here, she works in a bar to earn some travel money.

b. Sharlene lives in Sydney. She works for an Australian-based IT consulting business who have been contracted by the Ministry of Health to upgrade their payroll system. She comes to New Zealand for three months to work on the project. She continues to be paid by the Australian-based IT firm.

c. Ali-snail are a Chinese based business who sell large amounts of product to New Zealand customers through their online platform. They do not have any physical presence in New Zealand.

d. Petra lives most of the year in Portugal but has a holiday home in Kerikeri (New Zealand) where she spends three months every summer. She does not rent the house out and does not earn any other income in New Zealand. In Portugal, Petra has a business as a real estate agent.