Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (118 of 2020)

Schedule 2   Payment of amounts to KiwiSaver scheme provider

Part 1   Main amendments

Income Tax Assessment Act 1997

3   Section 312-1

Omit:

This Division deals with amounts transferred between KiwiSaver schemes and complying superannuation funds.

substitute:

This Division deals with amounts transferred between KiwiSaver schemes and complying superannuation funds. This Division also deals with amounts paid by the Commissioner to KiwiSaver schemes.