Incorrect
at least for Canadians and I believe Kiwis as well:
If a Canadian's wife and kids move home to Canada he is liable for full Canadian tax on his entire pay package and the yield of any offshore investments, even if he never personally returns to Canada again in his life.
Canadian tax law makes the judgement that:
-everyone is resident somewhere
-the first question asked in deciding which is your personal country of residence is the location of your family.