Superannuation Industry (Supervision) Regulations 1994

PART 12A - TRANS-TASMAN RETIREMENT SAVINGS PORTABILITY  

Division 2 - New Zealand-sourced amounts  

REGULATION 12A.05  

12A.05   TREATMENT OF NEW ZEALAND-SOURCED AMOUNTS  

For the purposes of implementing the Arrangement:

(a) Part 1 of these Regulations applies in relation to a New Zealand-sourced amount received by a complying superannuation fund from a KiwiSaver scheme; and

(b) the application of Part 1 is modified to the extent necessary to ensure that the Part describes concepts, processes and other matters sufficiently to implement the Arrangement.