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:

foreign superannuation funds, lump sum benefits

305-60
305-65
305-70

insert:

KiwiSaver schemes, contributions to complying superannuation funds from


312-10

KiwiSaver schemes, superannuation benefits paid from complying superannuation funds to


312-15

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