The old financial arrangements rules apply to financial arrangements that you entered into during a specific time period. This period starts on the implementation date and ends before 20 May 1999. If you made any financial arrangements during this time, the old rules will apply to them.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1516108.
EZ 32G: Person deriving pension from foreign superannuation scheme and returning as income before 1 April 2014, or
“Foreign pension payments reported as income before April 2014”
EZ 34: Election to apply financial arrangements rules in subpart EW, or
“Choose to use financial arrangement rules by calculating a transitional adjustment”
The old financial arrangements rules apply to financial arrangements entered into on or after the implementation date and before 20 May 1999.
