If you withdraw or transfer a foreign super in a lump sum, you will need to pay tax.
You will need to pay tax if you withdraw from your foreign super and deposit it into an overseas bank account or any other investment (except another foreign super scheme).
You will also need to pay tax if you transfer your foreign super scheme into a New Zealand bank account, or a New Zealand or Australian super scheme.
Work out how much you need to pay and include the amount in your individual income tax return IR3.
If you received your foreign super before 31 March 2014, you will have different obligations.