Many people misunderstand the 183‑day rule because New Zealand and Australia use the same number of days but apply the test very differently. A common misconception is that spending more than 183 days in either country automatically makes someone a tax resident and you will be subject to global income. In reality, New Zealand treats you as a tax resident once you exceed 183 days in any 12‑month period, and residency is triggered from day one of that period. Australia, however

The tax rules for foreign investment funds (FIF rules) are extremely complex and inconsistent with the current investment environment,...