Moving to Australia from NZ
Tax, KiwiSaver, student loan and NZ Super guides for Kiwis moving to Australia: tax residency on departure, transferring retirement savings to super, overseas-based loan repayments, the trans-Tasman pension rules, and what happens to your investments.
FIF, KiwiSaver & Shares When You Move to Australia (Tax Guide)
FIF, overseas shares and KiwiSaver/PIE when you stop being a NZ tax resident and become Australian — deemed disposals, CGT and franking credits.
14 June 2026
KiwiSaver When You Move to Australia: Transfer or Leave It?
Moving permanently to Australia? Unlike other countries, you cannot cash out KiwiSaver — you transfer it tax-free to an Australian super fund, or leave it.
14 June 2026
NZ Super and the Australian Age Pension When You Move
Moving NZ-Australia? How the social security agreement counts residence both ways, when NZ Super is paid across the Tasman, plus Age Pension rules.
14 June 2026
NZ Student Loan When You Move to Australia: Overseas Borrower Rules
Moving to Australia with a NZ student loan? You become an overseas-based borrower: interest restarts and fixed balance-based repayments apply.
14 June 2026
Leaving NZ for Australia: When NZ Tax Residency Ends
How NZ tax residency ends when you move to Australia: the 325-day absence test, losing your permanent place of abode, part-year IR3, and AU residency.
14 June 2026
KiwiSaver Second-Chance Withdrawal for Previous Homeowners 2026
Owned a home before? You may still withdraw KiwiSaver as a 'second-chance' buyer if Kāinga Ora finds you're in the same position as a first-home buyer.
5 June 2026
KiwiSaver Budget 2026 Changes: 3.5% Confirmed, Stage 2 Deferred to 2028, 16-17yo Now Eligible
NZ Budget 2026 confirmed KiwiSaver default and employer match step up to 3.5% on 1 April 2026, deferred the move to 4% until 1 April 2028, and made 16-17 year-olds eligible for compulsory employer contributions. What changes for employees, employers, parents, and teens — plus the $260.72 MTC stays put.
28 May 2026
KiwiSaver Default Stayed at 3.5% on 1 April 2026 — Stage 2 to 4% Deferred to 2028
Budget 2026 deferred the KiwiSaver Stage 2 step from 1 April 2026 to 1 April 2028. The default employee + employer rate is 3.5%, not 4%. What this means if you were planning to use the temporary rate reduction, and how to lock in a higher rate voluntarily.
28 May 2026
NZ Budget 2026 Summary: IWTC +$50/wk Boost, KiwiSaver 3.5%, Donation Cap $100k
Personal-finance summary of NZ Budget 2026 delivered 28 May. Temporary $50/wk IWTC boost to $147.50, FTC and Best Start CPI uplift, KiwiSaver 3.5% confirmed 1 April 2026, new $100k donation tax credit cap, NFP tax-free threshold lifted to $10k. PAYE thresholds frozen, IETC unchanged.
28 May 2026
PIE Tax Square-Up: When an Overpaid PIR Triggers an IR3 Refund
Since 1 April 2020, if you've been on too high a PIR, IRD refunds the difference via auto-assessment or IR3. Too low a PIR means you owe. Worked examples for KiwiSaver and managed-fund investors.
19 May 2026
NZ Budget 2026: 12 Tax and Benefit Measures to Watch on 28 May
Pre-Budget preview of NZ Budget 2026 (28 May). A tight savings Budget with no broad tax cuts — what the public-sector cuts, frozen thresholds and cost-of-living squeeze mean for your money, plus the 12 PAYE / KiwiSaver / Working for Families / student loan / ACC / BrightLine settings to watch.
12 May 2026
FIF Tax NZ: FDR vs CV Method — Which Calculation Saves You More?
Compare the Fair Dividend Rate (FDR) and Comparative Value (CV) methods for Foreign Investment Fund tax in New Zealand. When each method produces lower FIF income, how to switch, and worked examples across market conditions.
3 May 2026
NZ Super Eligibility 2026: Age 65, Residency 10y → 20y by 2042
Who qualifies for New Zealand Superannuation in 2026 — the 65 age threshold, the 10/5 residency test, and the Fair Residency Act 2021 step-up that raises the 'years since 20' requirement to 11 from July 2024 and to 20 by 2042.
26 April 2026
Will the NZ Super Age Rise to 67? 2024 Bill Withdrawn — Where Things Stand in 2026
The age-67 NZ Super raise has been on and off the political agenda for two decades. The 2017 Bill that proposed raising it from 65 to 67 by 2040 was withdrawn in 2024. This guide explains where the policy stands now, what could change after Budget 2026, and what to plan for.
26 April 2026
Working While Receiving NZ Super: Tax Codes, IR3 Reconciliation, Worked Examples 2026-27
If you receive NZ Super and still have paid work, the M / S / SH / ST / SA tax-code combination matters. Wrong codes mean a tax bill at IR3 time. This guide walks through the right codes for your combined income, how IRD reconciles at year-end, and four worked examples.
26 April 2026
Starting a New Job in NZ — IR330 Tax Code, KiwiSaver Choice, Student Loan, and Square-Up Risk (2025-26)
Picking the wrong M / ME / SH / ST tax code on the IR330 form costs the average new starter $400-$1,200 at end-of-year square-up. KiwiSaver employer contribution at 3.5% from 1 April 2026 (Stage 2 to 4% deferred to 2028), student loan SL prefix, secondary tax for two jobs, and what to do if you spot the wrong code mid-year.
24 April 2026
KiwiSaver Employer Contribution Rise 2026: 3% to 3.5% Effective 1 April — What It Means for Your Pay
The KiwiSaver employer minimum rose from 3% to 3.5% on 1 April 2026. Plus new rules for 16-17 year olds and details for over-65s. Here is how the change affects your payslip, your total comp, and ESCT.
21 April 2026
Sharesies & Hatch Under $50k NZ 2025-26 — FIF De Minimis Rules & Reporting (IRD)
The $50,000 FIF de minimis threshold explained for Sharesies and Hatch investors: when dividends-only reporting applies, when FDR and CV kick in, the ASX exemption, and the common trap of counting cost across all platforms.
20 April 2026
Sharesies & Hatch FIF Reports: How to Read the CSV for Your IR3 (2025-26)
Step-by-step walkthrough of the Sharesies and Hatch end-of-year FIF reports — which fields map to opening/closing market value, dividends, purchases, sales, and how to handle NZD foreign exchange conversion for IR3.
18 April 2026
Choosing the Right PIR for Your PIE Investments (2025-26)
How to pick the correct Prescribed Investor Rate (PIR) for KiwiSaver and PIE investments in New Zealand, with 2025-26 income thresholds and a refund-is-not-possible warning.
14 April 2026
Managed Funds vs ETFs: Tax Treatment in New Zealand (2025-26)
How PIE funds, non-PIE managed funds, and foreign ETFs are taxed differently in NZ — PIR rates, FIF rules, and worked examples comparing tax on $100,000 invested in a Kernel PIE fund vs a Vanguard ETF.
12 April 2026
NZ Super 2025-26: Tax, Rates and Eligibility
Guide to NZ Super for 2025-26 — weekly rates, eligibility rules, how it's taxed, tax codes, overseas pension deductions and worked examples.
12 April 2026
Working Holiday in NZ: Tax Obligations for Temporary Workers (2025-26)
Tax guide for working holiday makers in New Zealand — IRD numbers, tax residency, PAYE, tax codes, KiwiSaver rules, and a worked example showing tax on typical WHM earnings for the 2025-26 year.
12 April 2026
FIF Tax or Direct Shares: How to Hold Overseas Investments in NZ
Understand the Foreign Investment Fund (FIF) rules in New Zealand — the $50,000 de minimis exemption, FDR method, cost value method, and the Australian-listed shares exception.
22 March 2026
KiwiSaver: 3% vs Higher Contribution Rates — What's the Real Difference?
Compare KiwiSaver contribution rates of 3%, 4%, 6%, 8%, and 10%. See the take-home pay impact, employer match mechanics, and long-term retirement savings difference.
22 March 2026
KiwiSaver Contribution Rates Guide 2025-26 & 2026-27 — Post Budget 2025 Rules
KiwiSaver contribution rates for 2025-26 and 2026-27. Employee 3-10% options, employer minimum rising to 3.5% on 1 April 2026, and the $260.72 government match under the post-Budget 2025 rules.
22 March 2026
KiwiSaver Government Contribution 2025-26: $260.72 Max After Budget 2025 Halved the Match
The KiwiSaver government contribution halved on 1 July 2025. Match is now 25c per $1 up to $260.72 per year. Members earning over $180,000 are no longer eligible. Complete guide to the new rules.
22 March 2026
NZ Student Loan Repayment: How It Works
How New Zealand student loan repayments are calculated, the $24,128 income threshold, interest-free rules for NZ-based borrowers, and overseas repayment rates.
22 March 2026
Salary Sacrifice into KiwiSaver in NZ: How It Actually Works
Understand salary sacrifice and KiwiSaver in New Zealand. Unlike Australia, there's no pre-tax contribution advantage — learn how NZ employer ESCT works and the real options available.
22 March 2026
Student Loan Repayment Threshold for 2025-26: Rates, Rules, and Overseas Obligations
New Zealand student loan repayment threshold for 2025-26, the 12% repayment rate, overseas borrower obligations, and what changes for new borrowers.
22 March 2026
Voluntary Student Loan Repayments: Worth It in NZ?
NZ student loans are interest-free for NZ-based borrowers. Should you pay extra voluntarily? See the opportunity cost, overseas borrower rules, and how to decide.
22 March 2026
FIF Tax NZ: Overseas Investment Tax Rules, Rates & $50k Threshold (2025-26)
How New Zealand's FIF tax works — the $50,000 de minimis exemption, FDR method (5% deemed return), CV method, and how to report overseas shares and ETFs on your tax return.
18 March 2026
Overseas Income and Double Tax Agreements in New Zealand
How overseas income is taxed for NZ residents — reporting foreign income, claiming foreign tax credits, and how double tax agreements prevent being taxed twice.
10 March 2026
KiwiSaver First Home Withdrawal 2025-26: Eligibility, How Much & How to Apply
Complete guide to withdrawing KiwiSaver for a first home in NZ. Check eligibility, find out how much you can withdraw, apply for the First Home Grant, and understand the step-by-step process.
20 February 2026
NZ Tax Residency Rules 2026: 183-Day Test, 325-Day Test, Permanent Place of Abode + DTA Tie-Breaker
Complete guide to NZ tax residency: the 183-day test, the 325-day non-residence test, the permanent place of abode test (with leading case-law), DTA tie-breaker rules for dual residents, and worked examples for common scenarios — arrival, departure, and dual residence.
12 February 2026
KiwiSaver Contribution Guide: Rates, Employer Contributions & Tax
Everything you need to know about KiwiSaver contribution rates, employer contributions, ESCT, and how to choose the right rate for your situation.
1 February 2026