Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 3   Other amendments

Division 2   KiwiSaver scheme

Superannuation (Unclaimed Money and Lost Members) Act 1999

78   Section 8

Insert:

New Zealand eligibility age means the age specified in subsection 7(1) of the New Zealand Superannuation and Retirement Income Act 2001 of New Zealand as amended from time to time.

New Zealand-sourced amount has the meaning given by the regulations mentioned in section 312-5 of the Income Tax Assessment Act 1997.

self managed superannuation fund has the meaning given by section 17A of the SIS Act.