Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 312 inserted by No 181 of 2012, s 3 and Sch 1 item 2, applicable to: (a) amounts transferred from KiwiSaver schemes to complying superannuation funds; or (b) superannuation benefits paid to KiwiSaver scheme providers by trustees of complying superannuation funds; on or after 1 July 2013.

S 312-1 amended by No 118 of 2020, s 3 and Sch 2 item 3, by substituting " 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. " for " This Division deals with amounts transferred between KiwiSaver schemes and complying superannuation funds. " , effective 11 December 2021.

S 312-1 inserted by No 181 of 2012, s 3 and Sch 1 item 2, applicable to: (a) amounts transferred from KiwiSaver schemes to complying superannuation funds; or (b) superannuation benefits paid to KiwiSaver scheme providers by trustees of complying superannuation funds; on or after 1 July 2013.