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CW 29B: Amounts from Australian complying superannuation schemes reinvested in KiwiSaver schemes
or “ Moving Australian retirement savings to KiwiSaver without tax ”
You could also call this:

“Tax-free annuities granted by the Executive Council and paid from the Crown Bank Account”

You don’t have to pay tax on an annuity if it meets three conditions. First, the Executive Council of New Zealand must grant it. Second, it must be paid from the Crown Bank Account. Third, it must not be marked as being subject to tax. An annuity is a sum of money that you receive regularly, often yearly. In this case, if your annuity follows these rules, it’s considered exempt income, which means you don’t need to include it when you’re working out your taxes.

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Next up: CW 31: Services for members and former members of Parliament

or “Tax-free services for MPs, former MPs, and election candidates”
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Part C Income
Exempt income

CW 30Annuities from Crown Bank Accounts

  1. An annuity is exempt income if—

  2. it is granted by the Executive Council of New Zealand; and
    1. it is paid from the Crown Bank Account; and
      1. it is not designated as being subject to tax.

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