Forms starting with: O
Overseas private pensions IR257
(published September 2007)
About this guide
This guide explains the tax obligations for people who have an interest in a private superannuation scheme or life insurance annuity policy that is outside New Zealand. If you are a New Zealand tax resident and you hold an interest in an overseas scheme or policy, you may have to include income from it in your New Zealand tax return. This guide explains the rules that apply.
Adobe Acrobat PDF | 72kb | 16 pages
When to use this guide
If you are a New Zealand tax resident holding an interest in an overseas scheme or policy, learn here about the rules that apply for including the income from it in your New Zealand tax return.
What you will need
