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
1 Section 11-55 (table item headed "superannuation")
After:
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foreign superannuation funds, lump sum benefits |
305-60
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insert:
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KiwiSaver schemes, contributions to complying superannuation funds from |
|
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KiwiSaver schemes, superannuation benefits paid from complying superannuation funds to |
|