Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (181 of 2012)

Schedule 1   Portability of superannuation between Australia and New Zealand

Income Tax Assessment Act 1997

6   Subsection 995-1(1)

Insert:

New Zealand-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).