House of Representatives

Superannuation Legislation Amendment (New Zealand Arrangement) Bill 2012

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012

Explanatory Memorandum

(Circulated by the authority of the Minister for Employment and Workplace Relations and Minister for Financial Services and Superannuation, the Hon Bill Shorten MP)

Index

Schedule 1: Portability of superannuation between Australia and New Zealand

Bill reference Paragraph number
Item 1, section 11 55 1.75
Item 2, section 312 5 1.33
Item 2, subsection 312-10(1) 1.40
Item 2, note 1 to subsection 312 10(1) 1.40
Item 2, note 2 to subsection 312 10(1) 1.40
Item 2, subsection 312-10(2) 1.42, 1.44
Item 2, subsection 312-10(3) 1.49
Item 2, note to subsection 312 10(3) 1.50
Item 2, section 312-10(4) 1.53
Item 2, section 312-10(5) 1.55
Item 2, subsection 312-10(6) 1.59
Item 2, note to subsection 312 10(6) 1.60
Item 2, paragraphs 312-10(6)(a) and (b) 1.57
Item 2, section 312-15 1.63
Item 2, section 312-1 1.32
Items 3 and 6 to 8, subsection 995 1(1) 1.38
Item 4, subsection 995-1(1) 1.35
Item 5, subsection 995-1(1) 1.37
Item 9, subparagraph 7(1)(c)(iia) of the S(GCLIE) Act 1.70
Item 10, subsections 390-12(4) and (8) of the TAA 1953 1.68
Item 10, section 390-12 of the TAA 1953 1.66
Item 10, subsections 390-12(2) and (3) of the TAA 1953 1.67
Item 11, paragraph 390-15(1)(a) of the TAA 1953 1.76
Item 12 1.71

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