Special portability : Contents
Tax record certificates
Special Portability is paid at a gross rate and is not taxed in New Zealand. The client may need to pay tax in the country they are living in and they will need to contact the tax authorities of that country for information.
SWIFTT will produce a tax record certificate each year that shows the total gross New Zealand Superannuation or Veteran's Pension paid as Special Portability for the past tax year. This will be posted to the client's overseas address.
Note the amount shown on these certificates will not include any payments made at the full rate before departure from New Zealand.
For more information see:
