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CD 36: Foreign investment fund income
or “Income from foreign companies: when it's not considered a dividend”
You could also call this:

“Rules for taxing money from overseas retirement funds”

If you receive money from a foreign superannuation scheme, it’s not considered a dividend in two cases. First, if you get the money as a foreign superannuation withdrawal. Second, if you receive it as a pension. This applies to any company that is classified as a foreign superannuation scheme.

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Next up: CD 37: Maori authority distributions

or “Distributions made by Māori authorities to their members”
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Part C Income
Income from equity

CD 36BForeign superannuation withdrawals and pensions from foreign superannuation scheme

  1. An amount paid to a person by a company that is a foreign superannuation scheme is not a dividend if the person derives the amount as a—

  2. foreign superannuation withdrawal:
    1. pension.

      Notes
      • Section CD 36B: inserted, on , by section 6 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).