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

4   Subsection 995-1(1)

Insert:

KiwiSaver scheme has the meaning given by the KiwiSaver Act 2006 of New Zealand.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).