New Zealand residents are taxed on their "worldwide income", that is income from New Zealand as well as from other countries. For example, a New Zealand resident individual that receives interest income from China at income in New Zealand as well as China. However, generally New Zealand will give a foreign tax credit for any foreign tax paid.
How do you know if you're a tax resident?
are in New Zealand for more than 183 days in any 12-month period and haven't become a non-resident, or
have a 'permanent place of abode' in New Zealand, or
are away from New Zealand in the service of the New Zealand government.
Disclaimer: The above article is general in nature and we recommend you seek professional advice tailored to your specific personal situation.