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HD 27: Employers
or “Employers' responsibilities for income tax of non-New Zealand employees”
You could also call this:

“Tax on NZ government pensions and unregistered super schemes for non-residents”

You might receive a pension or annuity from the New Zealand government or from an unregistered superannuation scheme set up in New Zealand. If you’re not a resident of New Zealand and you owe income tax on this money, the tax will be taken out of your payments for you. This means that when you get your pension or annuity, some of the money will already have been sent to the Commissioner of Inland Revenue to cover your tax bill. This happens with one or more of your payments, depending on how much tax you owe.

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Next up: HD 29: Persons acquiring goods from overseas

or “Helping overseas buyers purchase goods in New Zealand”
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Part H Taxation of certain entities
Agents

HD 28Government pensions and payments under superannuation schemes

  1. If a non-resident person who has an income tax liability derives a pension or annuity from the government of New Zealand or under an unregistered superannuation scheme established in New Zealand, the income tax payable must be withheld from 1 or more instalments of the pension or annuity and paid to the Commissioner on the person’s behalf.

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