Overseas pensions and annuity schemes
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Overseas pensions and annuity schemes
Form Number: IR257 / Form Code: IR257
About this guide
IR257 explains the New Zealand tax treatment of foreign superannuation lump sums and overseas pensions.
Using the guide
Use the guide if you receive or transfer an overseas pension or foreign superannuation amount. Overseas social security pensions are covered separately in IR258.
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