Superannuation - Appeal against decision by Ministry to decline application for superannuation on basis Appellant not resident and present in New Zealand for 5 years since age of 50. Appellant had lived overseas and could not return to New Zealand due to COVID-19 restrictions. Appellant resident in Cambodia for 12 years with partner and child. Appellant made short trips back in that time. Intent to return to New Zealand alone insufficient to find Appellant was resident in New Zealand at relevant time. Law did not mandate ability to waive, exempt, or change residential requirements for superannuation. Ministry's decision was legally correct. Outcome: appeal dismissed.