This part of the law is no longer in use. It used to talk about something called ‘Exclusion of withdrawal paid as annuity or pension’, which was part of the rules about income in the Income Tax Act 2007. However, on 1 April 2011, this section was removed from the law. This means that whatever rules it contained before are not part of the current law anymore.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512917.
CS 4: Exclusion of withdrawal to settle division of relationship property, or
“Withdrawals from retirement funds for relationship property division are no longer covered by this rule”
CS 6: Exclusion of withdrawal on partial retirement, or
“This rule about withdrawing money when partly retiring no longer exists”
