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
84 After subsection 21E(2)
Insert:
(2A) Despite paragraph (2)(a), the Commissioner must not pay the amount to a single fund if the amount includes a New Zealand-sourced amount and either:
(a) the fund is a self managed superannuation fund; or
(b) the superannuation provider for the fund has not notified the Commissioner, in the approved form, that the fund accepts New Zealand-sourced amounts.