Moving to NZ from Australia — tax guide

Complete tax-onboarding guide for Australians moving to New Zealand: IR330 tax code on day 1, IRD number, KiwiSaver auto-enrol, transitional resident 4-year clock, what to do with your Australian superannuation, ATO exit-tax rules, and the cross-Tasman DTA.

The trans-Tasman move is one of the most common migrations to NZ — and one of the most tax-favoured, because Australia and NZ have a comprehensive double tax agreement and the special category visa (SCV) lets Australian citizens live and work in NZ without a residence visa. The trade-off: you become a NZ tax resident much faster than most migrants (the day-count test triggers quickly), and your Australian superannuation has its own bespoke NZ-tax regime to navigate.

Pre-arrival actions

Decisions and admin best handled before you become NZ tax resident, so you don't lose options.

Decide whether to break Australian tax residence

Just leaving Australia doesn't make you non-resident for ATO purposes — the resides test, domicile test, 183-day, and Commonwealth superannuation tests still apply. The cleanest break is to genuinely cease habitual residence (no Australian home, family relocated, intention not to return), notify the ATO via your tax return, and obtain a Certificate of Australian Residency for any year you're claiming dual coverage. If you keep Australian residence by accident, you'll be taxed by both countries on global income (with DTA relief).

Realise Australian capital gains BEFORE arriving

Australia's deemed-disposal rule (CGT event I1) treats your CGT assets as if sold at market value when you cease Australian tax residence — but only for assets that aren't TAP (taxable Australian property). You can elect to defer the deemed disposal until actual sale by treating assets as TAP, but that locks in Australian tax forever. Most migrants benefit from the deemed disposal because the gain is taxed at Australian rates (often lower than NZ rates would be post-TR), and the asset comes into NZ at its market value cost basis.

Decide what to do with your Australian super

You can leave it in Australia (most common — it keeps growing tax-deferred), transfer it to KiwiSaver under the Trans-Tasman Retirement Savings Portability scheme, or take it as a lump sum if you meet a condition of release. Transferring to KiwiSaver is irreversible and locks the funds under NZ rules (access at 65, no preservation age). Leaving it in Australia keeps your access at age 60 under Australian preservation rules.

Time your arrival to maximise the TR window

TR status begins on the first day of the month you become NZ tax resident. Arriving on, say, 28 February gives you 30 fewer days of TR benefit than arriving on 2 March (which would push the start to 1 March). For high-income migrants this can be worth thousands.

Day 1 in NZ — admin checklist

Within your first month of arriving:

Apply for an IRD number. Online via the IRD website with your visa, passport, and a NZ address. Required for any paid work, opening a bank account properly, or filing IR3. Takes 8–10 working days. Without one your employer must deduct PAYE at the no-notification rate of 45%.
Choose a tax code on form IR330. Your employer will give you this on your first day. M for primary income, M SL if you have a NZ student loan; secondary codes (S, SH, ST, SA) only apply if you have multiple income sources. ME / ME SL applies if you qualify for the Independent Earner Tax Credit (income $24,000–$70,000 and you don't get Working for Families).
Decide on KiwiSaver. If you take a permanent or long-term role, you'll be auto-enrolled. You can opt out within the first 56 days. Most migrants stay enrolled for the employer 3.5% match (from 1 April 2026). Note: the Member Tax Credit ($260.72/year for $1,042.86+ contributions) only applies to NZ tax residents over 18 and ordinarily resident — non-residents and recent arrivals don't qualify in their first months.
Open a NZ bank account. Bring proof of address (lease or utility), passport, IRD number, visa. Most banks accept new migrants — major options: ANZ, ASB, BNZ, Kiwibank, Westpac.
Register for myIR. The IRD's online portal — once you have an IRD number, register for a myIR account to file IR3, see PAYE history, and manage tax codes.
Note your transitional resident date. The first day of the month you became NZ tax resident. The 4-year clock starts from this date — diary the end date for tax-planning.

Australia–NZ Double Tax Agreement

Australia–NZ Double Tax Agreement (signed 2009, in force 2010): tie-breaker rules to determine which country has primary taxation right when you're resident in both. Most income types — employment, business profits, dividends, interest, royalties — have specific articles that allocate taxing rights. Pensions are taxed only in the country of residence (so Australian super withdrawals while NZ resident are taxed by NZ, with foreign superannuation withdrawal rules applying). FIF rules don't apply to most Australian-resident company shares (they're on the IRD-approved list of Australian shares with NZ-equivalent treatment), which is a meaningful FIF carve-out the Aus–NZ migrant doesn't need to plan around.

Home country exit obligations

What still applies in Australia after you leave:

Final Australian tax return

File a final part-year Australian tax return in the year you cease residence. Tick "I am leaving Australia permanently" — this signals to the ATO you're ending residence and triggers the deemed-disposal CGT event for non-TAP assets. Your tax-free threshold is pro-rated for the part-year resident period.

HECS/HELP debt repayment

Australian student loan obligations follow you. If you have a HECS/HELP debt and become a foreign resident for tax purposes, you must report worldwide income to the ATO each year and repay based on a worldwide-income threshold. NZ tax residents with HELP debt typically file with the ATO annually using the foreign-resident income calculation form.

Medicare levy

Once you're no longer entitled to Medicare benefits in Australia (which happens when you become a NZ resident), you can claim a Medicare levy exemption certificate from Services Australia covering your final part-year. This reduces your Australian tax by ~2% of the relevant income.

Investment property in Australia

Australian rental property remains Australian-source income, taxable in Australia under article 6 of the DTA. NZ also taxes you on it post-TR (foreign rental — but ring-fencing doesn't apply, foreign tax credit available). Australian non-residents are denied the CGT main-residence exemption from 9 May 2017, so selling your former Australian home as a non-resident is generally CGT-eligible.

Maximising the 4-year transitional resident window

AU-specific tactics for the 4 years your foreign income is exempt from NZ tax. Run the TR calculator for your dates and income mix.

Realise large Australian capital gains during TR

NZ has no general CGT, and TR exempts foreign capital gains anyway, but the Australian side typically does tax — so you may have already paid Australian CGT via deemed disposal on departure. Realising any gains that escaped deemed disposal (if you elected to keep certain assets as TAP) is best done early in the TR window when both Australian and NZ exposure is most favourable.

Rebase Australian managed funds

Australian managed funds (Vanguard Australia, BetaShares, etc.) are FIFs from a NZ perspective unless they're on the IRD's approved list of Australian-resident companies. Reviewing your portfolio during TR — selling and rebuying through NZ-equivalent funds, or shifting to ASX-listed companies on the FIF-exempt list — avoids decades of FDR-tax exposure.

Take Australian super lump sum during TR

If you have a condition of release (age 60+, retirement, etc.) and want to take a lump sum, the foreign superannuation withdrawal regime's inclusion rate is 0% during your first 4 years (i.e., the TR window) and rises every subsequent year. Taking a lump sum during TR is therefore the cheapest moment.

If you return to Australia

Some migrants stay; others return after a few years. The reverse-direction tax considerations:

Re-establishing Australian residency

Returning to Australia and re-establishing tax residence triggers the reverse — your CGT cost base for non-TAP assets resets to market value on the day you become Australian resident again. NZ doesn't apply an exit charge in this direction (no general CGT on departure), so the move home is generally tax-clean from the NZ side.

KiwiSaver to Australian super transfer

The Trans-Tasman Retirement Savings Portability scheme works both directions. KiwiSaver can be transferred back to an Australian super fund. Funds remain locked until preservation age under whichever scheme they're currently in.

Frequently asked questions

Do I need a visa to move from Australia to NZ?

No — Australian citizens hold a Special Category Visa (SCV) automatically on entry, allowing indefinite stay, work, and study. SCV doesn't make you a permanent resident, so it doesn't reset NZ Super qualifying residence years on its own. You can apply for NZ permanent residence after meeting the residence-class visa criteria (usually 2 years).

When do I become a NZ tax resident?

On the earlier of: (a) 183 days physically in NZ in any 12-month period (day-count test, retroactive to day 1), or (b) acquiring a "permanent place of abode" in NZ. For most migrants who arrive intending to settle, the place-of-abode test triggers from arrival because they're leasing or buying a home and have moved their life here.

Should I cancel my Australian tax residence?

Generally yes — being dual-resident creates compliance burden and risk of double taxation if the DTA tie-breaker doesn't apply cleanly. Cancel by genuinely ceasing Australian habitual residence and filing a final ATO return marking your departure. Keep your superannuation and any Australian property — those continue to be Australian-source income, but you can be non-resident for tax while owning them.

Is my Australian super taxed by NZ?

Not while it stays in Australia. NZ taxes Australian super only on withdrawal under the foreign superannuation withdrawal regime — lump sums during TR (first 4 years in NZ) are tax-free; later lump sums are partially included at a rising inclusion rate (the longer you're NZ resident, the more is taxable). Pension-style regular payments are taxed annually as foreign pension income (also exempt during TR).

Can I transfer my Australian super to KiwiSaver?

Yes, under the Trans-Tasman Retirement Savings Portability (TTRSP) scheme. Transfer is irreversible from a one-way perspective until you re-emigrate. Once in KiwiSaver, NZ rules apply — locked until 65 (no Australian preservation age 60). Many migrants leave their super in Australia for this reason; transferring is typically only worth it if you plan to retire in NZ and want a single account.

What about my HECS/HELP debt?

Continues to apply. Once you become foreign-resident for ATO purposes, you must lodge a worldwide-income return with the ATO each year and pay HELP repayments based on the indicative income calculation. NZ's student loan regime is separate — you only pay NZ student loan if you have a NZ student loan; HELP and the NZ student loan don't interact.

Other origin-country guides

Moving from United Kingdom

Moving to NZ from UK — tax guide

Moving from Singapore

Moving to NZ from Singapore — tax guide

Sources

General guidance only — get specific advice for your situation. Cross-border tax interactions (foreign trusts, foreign super, residence tie-breakers) are technical.

Related NZ tax tools

Transitional Resident Calculator

Plug in dates and income to see what's exempt and tax saved.

NZ vs Australia tax

Side-by-side comparison of tax structures.

FIF Tax Calculator

Foreign share rules — what TR exempts you from for 4 years.

Last updated April 2026.