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New Plymouth office closure | The New Plymouth office is temporarily closed for upgrades and is expected to reopen on Wednesday 12 February.

Gisborne office temporarily closed | Our Gisborne office will be closed from 12pm 14 February 2025 until 10.30am 26 February 2025. For anything urgent, you can call our contact centre.

Foreign super withdrawals and transfers made between 1 January 2000 and 1 April 2014 have different rules to follow.

There are 2 options to account for this income.

The 15% option

You can include 15% of the lump sum as income for your 2013–14 or 2014–15 Individual income tax return - IR3.

You may qualify for the temporary tax exemption period for new residents.

The FIF rules option

You can ask us to amend your previous tax returns based on the tax rules that applied for those years. You may have to pay interest and penalties.

We recommend talking to a tax agent if you’re considering this option.

Last updated: 23 Jun 2021
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