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
7 Subsection 995-1(1)
Insert:
returning New Zealand-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).
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