New Zealand Legislation: Acts
Acts are laws made by Parliament
For the purposes of this Act, a person shall be deemed to be ordinarily resident in New Zealand if—
(a) his home is in New Zealand; or
(b) he is residing in New Zealand with the intention of residing therein indefinitely; or
(c) having resided in New Zealand with the intention of establishing his home therein, or with the intention of residing in New Zealand indefinitely, he is outside New Zealand but has an intention to return to establish his home therein or to reside in New Zealand indefinitely.
