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RD 71B: Obligations of cross-border employees when amounts of tax not paid
or “Cross-border employees' tax responsibilities for superannuation contributions”
You could also call this:

“This rule about getting back tax from super funds no longer applies”

This section of the law, called ‘Recovery of tax paid by superannuation funds’, used to be part of the rules for calculating tax amounts in the Income Tax Act 2007. However, it was removed on 1 April 2011. This means that this specific rule no longer applies, and you can’t use it anymore when dealing with taxes related to superannuation funds.

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Next up: RE 1: RWT rules and their application

or “Rules for paying tax on income given to New Zealand residents”
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Part R General collection rules
Employment-related taxes: Calculating amounts of tax

RD 72Recovery of tax paid by superannuation funds (Repealed)

    Notes
    • Section RD 72: repealed, on , by section 114 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).