You may cease to be a New Zealand tax resident if you are away from New Zealand for more than 325 days in total in any 12-month period and you do not have a permanent place of abode in New Zealand. The days outside New Zealand do not need to be consecutive. This rule tracks the day-count requirement only; whether you have a permanent place of abode must be assessed separately.
https://www.ird.govt.nz/tax-residency