Mornin' Arndale.

I've always found the New Zealand IRD website more circular than helpful, and just thank my lucky stars that I don't have to have anything to do with New Zealand's FIF tax regime. My tax situation is almost certainly different to yours, which means that it's almost impossible for me to contribute anything meaningful.

However, in a more general sense, I don't think that tax should be a major driver in investing. I think it's more important to set up a structure which suits you, and then start looking at tax.

For example, I invest out of Luxembourg, but I bank in Australia.

Have a look round the various expat forums for discussions about expat-oriented "offshore" financial services companies.

Good luck.