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
8 Subsection 995-1(1) (at the end of the definition of tax free component)
Add:
; and (d) the taxfree component of an *Australian-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).