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EX 41: Income interest of non-resident or transitional resident
or “Rules for reporting foreign investments when moving to New Zealand”
You could also call this:

“This section about exemptions for new residents' overseas retirement savings has been removed”

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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Next up: EX 42B: Interests in foreign superannuation scheme other than FIF superannuation interests

or “Foreign superannuation rights that aren't FIF interests”
Next

Part E Timing 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EX 42New resident’s accrued superannuation entitlement exemption (Repealed)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    • Section EX 42: repealed, on , by section 55 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).