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Non-residents may invest in New Zealand property directly, or through a local company, non-resident company, trust or partnership.
Investments in New Zealand real property by non-residents may require government approval. The Overseas Investment Office assesses applications for consent from foreigners who intend making substantial investments in New Zealand. An overseas person requires consent to acquire sensitive land, which is defined in Schedule 1 of the Overseas Investment Act 2005.
Source : PWC
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