Investing in "Foreign Investment Funds" (As defined by NZ tax laws) and Offered

These companies / funds are outside the jurisdiction of NZ tax laws. ie. the companies / funds themselves do not pay tax to the NZ authority. (And may not pay tax at all, nor deduct withholding tax at source on any income or redemption). Any taxation applied to investors will depend on the laws of the jurisdiction in which they reside.

NOTE:
The preceding section does not cover every aspect of New Zealand taxation that might be applied to non-residents who invest in New Zealand assets.