Section HD 28 — Income Tax Act 2007: Government pensions and payments under superannuation schemes

HD 28 Government pensions and payments under superannuation schemes 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. Defined in this Act: Commissioner , income tax , income tax liability , New Zealand , non-resident , pay , superannuation scheme , Compare: 2004 No 35 s HK 24(3)