About this Guide

Have you ever withdrawn or transferred a lump sum from a foreign superannuation scheme while you were a New Zealand tax resident? The lump sum could be taxable. This factsheet gives you an overview of the rules.

When to use this guide

If you’ve withdrawn or transferred a lump sum from a foreign superannuation scheme, you may need to pay income tax on the amount. How it works depends on when the lump sum was withdrawn, and how you’ve accounted for your scheme in the past.

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