Tax rules for foreign superannuation lump sums
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Tax rules for foreign superannuation lump sums
Form Number: IR1024 / Form Code: IR1024
About this resource
A lump-sum withdrawal or transfer from a foreign superannuation scheme may be taxable when received while you are a New Zealand tax resident.
How to use it
Treatment depends on when the amount was withdrawn or transferred and how the scheme was treated previously. Keep scheme statements, dates, exchange-rate evidence and calculation records.
Related forms and guides
- Overseas pensions and annuity schemes (IR257)
- KiwiSaver withdrawal for foreign superannuation tax (IR496)
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