2017 NZSSAA 065 (17 November 2017) [pdf, 109 KB]
...is governed by s 70 of the Social Security Act 1964 (“the Act”). [3] The essential principle behind s 70 of the Act is that New Zealand taxpayers should not pay New Zealand Superannuation on a basis that puts a person who is entitled to an offshore pension into a better position 2 than a person who has remained in New Zealand through the whole of their working life. [4] Before applying s 70, it is necessary to establish, as a question of fact, the nature of the schem...