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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

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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