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Join our graduate programme
Intern opportunities
Moving to Aotearoa/New Zealand
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Matai - the Treasury's new macroeconomic forecasting model
Fiscal strategy
Fiscal strategy model
Revenue & expenditure
Government 2018 Revenue Strategy
Revenue effects of tax changes
Tax Outturn Data
What We Earn
Tax and Welfare Analysis (TAWA) Model
Investment
Assets & liabilities
New Zealand Superannuation (NZS)
What We Own
Debt management
Supporting exporters
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Internal Controls
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Investment Management System reporting
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Social investment
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Departmental Internal Control Evaluation (DICE)
Policy Advice
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Baseline Reviews
Office of the Government Accountant
Government Finance Profession
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Border Executive Board
Climate Change Chief Executives Board
Digital Executive Board
Executive Board for the Elimination of Family Violence and Sexual Violence
Public Finance System
Partnerships
Market-led Proposals
Strategic Leasing Guidance
Public Private Partnerships
NZ economy
Higher living standards
Our Living Standards Framework
He Ara Waiora
Using the LSF and He Ara Waiora
Measuring wellbeing: the LSF Dashboard
History of the LSF
Productivity
Productivity Commission (2011 - 2024)
Infrastructure
Infrastructure Ministers
New Zealand Infrastructure Investment Summit 2025
Infrastructure System Reform
New Infrastructure Funding Tool
Other Government Agencies
Infrastructure agencies
Media Statements & Speeches
Historical infrastructure documents
Improving Infrastructure Funding and Financing
Reviewing New Zealand's macroeconomic frameworks
Macroeconomic Workshop: Fiscal and Monetary Policy in the wake of COVID-19
Climate Change
The Climate Emergency Response Fund
North Island Weather Event Response and Recovery Funding
Depositor Compensation Scheme
Pacific contribution to the economy
Future of Work Tripartite Forum
COVID-19 economic response
Commentary from the Treasury
COVID-19 information releases
COVID-19 economic response measures
Overview of the COVID-19 Response and Recovery Fund (CRRF)
Business Finance Guarantee Dashboards
Company and entity performance advice
Portfolio of companies and entities
Current directors
Types of companies and entities
Southern Response Independent Oversight Committee
Board appointments
What we look for
Application process
Terms of appointment
Appointment-only entities
How the Treasury provides performance advice
Framework for commercial and policy functions
Regulation
Regulatory Management System Overview
Regulatory management strategy
Regulatory Institutions and Practices Report
Regulatory timeline
Regulatory stewardship
Good regulatory practice
Keeping regulation fit for purpose
Information for regulators
Regulatory excellence award
Systems we steward
The Overseas Investment Regulatory System
Natural Hazards Commission Regulatory System
The Reserve Bank's Institutional Regime
Impact analysis
Quality assurance of RIA
RIA review
Regulatory standards bill
Turning Policy Into Legislation
Treasury’s Role in Regulatory Management
Other services
North Island Weather Events Loan Guarantee Scheme
Unclaimed money
Trust money transferred to the Crown
Bona vacantia (ownerless) property
Frequently asked questions
Property of a company removed from the Companies Register
Standard Requirements
Notices of vesting
Make an official information request
Engage with us on social media
News and events
News
Media statements
Our events
Guest lectures
Guide for invited lecturers
Lockups & technical briefings
Speeches
Reviews & consultation
Consultation on Financial and Levy Settings for NHI Scheme
Hira Forest consultation
Consultation on the Scope of the Treasury's Long-Term Insights Briefing
Second Stage Consultation on Statement of Funding Approach
Consultation on review of complaint procedure decisions made by EQC
Funding strategy for Depositor Compensation Scheme
Residential insurance and climate-related hazards
Overseas Investment Act 2005 Forestry Review
Consulting on long-term fiscal challenges
Earthquake Commission Act 1993
Earthquake Commission Act - Submissions Received
Establishing an Independent Fiscal Institution
Public Finance Act 1989
Reform of Overseas Investment Act
Reviewing the Reserve Bank Act
Deposit Takers Bill
Reserve Bank of New Zealand Act 2021
RBNZ Amendment Act
Proactive releases, speeches and announcements
Weather Forecasting System Review
Publications
Budgets
Budget 2025
Budget 2024
Current and past Budgets
Forecasts
Vote information 1998 to 2024
Notes to the Historical Vote Information
Budget information releases 2005 to 2024
Reporting on major spending decisions
Financial statements of the Government
Month end financial statements
Year end financial statements
The Treasury’s stewardship reports
Investment statements
Long-term fiscal position
He Tirohanga Mokopuna (2021)
He Tirohanga Mokopuna (2016)
Affording Our Future (2013)
Long-term fiscal model
Long-term insights briefings
Wellbeing reports
Research and commentary
Research papers A-Z
JEL classification A-Z
Subject A-Z
Author A-Z
Fortnightly Economic Updates
Rangitaki: Staff Insights Blog
Contacting authors
Analytical Notes
Working Papers
Treasury Papers
Modelling and data tools
Discontinued series
Productivity Commission working papers and research papers (2013-2024)
Analytical Papers (2015-2023)
Discussion Papers (Living Standards Framework series) (2018-2021)
Productivity Papers (2008-2010)
Policy Perspectives Papers (2005-2009)
Monthly Economic Indicators (2008-2020)
New Zealand Economic and Financial Overviews (1997-2016)
New Zealand Activity Index (2020-2021)
Regional Activity Indices (2021)
Email alerts for new research papers
Disclaimer for research and commentary publications
Corporate documents
Annual reports
Strategic intentions
Four-year plan
Speeches
Media statements
Briefings to incoming ministers
Inclusion, diversity, and equity plan
Guidance
Treasury instructions
Treasury circulars
Glossary
View points
Legislation
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Departmental disclosure statements
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Official Information Act (OIA) Statistics
Information releases
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Response to official information request
Copy of T2024/2931 Aide Memoire: Further information on New Zealand Superannuation Fund tax exemption (OIA-20250206)
Response to official information request
Copy of T2024/2931 Aide Memoire: Further information on New Zealand Superannuation Fund tax exemption (OIA-20250206)
Publication type
:
Response to official information request
Status
:
Current
Response date
:
Monday, 31 March 2025
Issue date
:
Thursday, 10 April 2025
Corporate author
:
The Treasury
Viewpoint
:
The Treasury
Additional details
Publication category
:
Official information
Copyright
:
© Crown Copyright, Attribution 4.0 International (CC BY 4.0)
Last updated
:
Thursday, 10 April 2025
Formats and related files
Copy of T2024/2931 Aide Memoire: Further information on New Zealand Superannuation Fund tax exemption (OIA-20250206)
PDF
84.88 KB
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