Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
Division 312
-
Trans-Tasman portability of retirement savings
Subdivision 312-A
-
Preliminary
SECTION 312-5
312-5
Division implements Arrangement with New Zealand
This Division, together with the Superannuation (Unclaimed Money and Lost Members) Act 1999 and regulations made under the Superannuation Industry (Supervision) Act 1993 , implement the Arrangement between the Government of Australia and the Government of New Zealand on Trans-Tasman Retirement Savings Portability, signed at Brisbane on 16 July 2009.
View history note
Hide history noteThis Division, together with the Superannuation (Unclaimed Money and Lost Members) Act 1999 and regulations made under the Superannuation Industry (Supervision) Act 1993 , implement the Arrangement between the Government of Australia and the Government of New Zealand on Trans-Tasman Retirement Savings Portability, signed at Brisbane on 16 July 2009.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.