You don't need to worry about this section of the law anymore. It used to be about an exemption for new residents' accrued superannuation entitlements, but it has been removed from the law. This happened on 1 April 2014, which means it no longer applies to anyone.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1515546.

Topics:

Money and consumer rights > TaxesMoney and consumer rights > Savings and retirement

EX 41: Income interest of non-resident or transitional resident, or

"Rules for reporting foreign investments when moving to New Zealand"

EX 42B: Interests in foreign superannuation scheme other than FIF superannuation interests, or

"Foreign superannuation rights that aren't FIF interests"

Part ETiming and quantifying rules
Controlled foreign company and foreign investment fund rules: Attributing interests in FIFs

EX 42New resident’s accrued superannuation entitlement exemption (Repealed)

Notes

Section EX 42: repealed, on 1 April 2014, by section 55 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).