Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Special report: Changes to the taxation of foreign superannuation

8 April 2014

As part of the recently enacted Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014, changes have been made to the taxation of interests in foreign superannuation schemes held by New Zealand residents. For early information about the changes, see the special report which is published here in advance of comprehensive coverage of the new Act in the May edition of the Tax Information Bulletin