2018 NZSSAA 010 (5 February 2018) [pdf, 121 KB]
...can be distinguished from the appellant’s situation because, unlike the appellant who has no home overseas, Mrs Greenfield had a home in Singapore and was resident there for tax purposes. [14] The appellant gave evidence at the hearing and filed an affidavit sworn 14 March 2017. He considered ‘this was his time to become a nomad’; his perception is that he is having a 10 year overseas holiday. He states that he visits family for about two weeks a year, staying with each...