Special report: Changes to the taxation of foreign superannuation

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.