Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

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History

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Division 312 - Trans-Tasman portability of retirement savings  

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Div 312 inserted by No 181 of 2012, s 3 and Sch 1 item 2, applicable to: (a) amounts transferred from KiwiSaver schemes to complying superannuation funds; or (b) superannuation benefits paid to KiwiSaver scheme providers by trustees of complying superannuation funds; on or after 1 July 2013.

Subdivision 312-A - Preliminary  

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Subdiv 312-A inserted by No 181 of 2012, s 3 and Sch 1 item 2, applicable to: (a) amounts transferred from KiwiSaver schemes to complying superannuation funds; or (b) superannuation benefits paid to KiwiSaver scheme providers by trustees of complying superannuation funds; on or after 1 July 2013.

SECTION 312-5  

312-5   Division implements Arrangement with New Zealand  

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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.

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S 312-5 amended by No 118 of 2020, s 3 and Sch 2 item 4, by inserting " the Superannuation (Unclaimed Money and Lost Members) Act 1999 and " , effective 11 December 2021.

S 312-5 inserted by No 181 of 2012, s 3 and Sch 1 item 2, applicable to: (a) amounts transferred from KiwiSaver schemes to complying superannuation funds; or (b) superannuation benefits paid to KiwiSaver scheme providers by trustees of complying superannuation funds; on or after 1 July 2013.

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