[2022] NZIACDT 16 GX v Registrar (5 July 2022) [pdf, 182 KB]
...[Accounting company], which performs accounting and taxation services, and with [Finance company], presumably a finance company. [4] The appellant, a national of China, was living and working in New Zealand. [5] In November 2019, the appellant requested advice from the adviser about using tax residence to qualify for permanent residence in New Zealand. The adviser provided general information about achieving tax residence status. [6] On 14 November 2019, the appellant gave wri...