Individual income tax
Overseas private pensions IR257
(published December 2009)
About this guide
This guide explains the tax obligations for people with an interest in a private superannuation scheme or life insurance annuity policy outside New Zealand. New Zealand tax residents with an interest in an overseas scheme or policy may have to include income from it in their New Zealand tax return.
Adobe Acrobat PDF | 80kb | 11 pages
When to use this guide
New Zealand tax residents holding an interest in an overseas scheme or policy can find out about the rules that apply for including the income from the overseas scheme or policy in their New Zealand tax return.
What you will need