Tax residency in New Zealand: the 183-day rule

How the days are counted

More than 183 days in any 12-month period, consecutive or not, and a part day counts as a whole day. The important part: once you cross the threshold you are resident retroactively from the first of those 183 days, so months you thought were outside change at a stroke. Stopping being resident takes 325 days out of the country in 12 months, which this counter does not measure.

And a permanent place of abode there makes you resident above everything else, so the count does not decide on its own.

The source