for the purpose of an overseas investment in sensitive land where the relevant land is or includes residential land, for the purposes of a transaction that will result in an overseas investment in sensitive land where the relevant land is or includes residential land, and related matters, if the person—
(i)holds a residence class visa granted under the Immigration Act 2009; and
(ii)has been residing in New Zealand for at least the immediately preceding 12 months; and
(iia)is tax resident in New Zealand; and
(iii)has been present in New Zealand for 183 days or more in total in the immediately preceding 12 months (counting presence in New Zealand for part of a day as a presence for a whole day):