Treasury Laws Amendment (KiwiSaver Scheme) Regulations 2021 (F2021L01616)

Schedule 1   Amendments

Superannuation (Unclaimed Money and Lost Members) Regulations 2019

8   Section 4

Insert:

element untaxed in the fund has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.

superannuation benefit has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.

taxable component has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.