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IS 25/18 FS
Issued
07 Aug 2025

Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust fact sheet

This fact sheet accompanies IS 25/18: Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust. It will be of interest to New Zealand tax residents who receive money or property from overseas that may possibly be taxable in New Zealand and to their tax advisors.