Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (181 of 2012)
Schedule 1 Portability of superannuation between Australia and New Zealand
Taxation Administration Act 1953
12 Application of amendments
The amendments made by this Schedule apply 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 the commencement of this item.
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