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
8 Subsection 995-1(1) (at the end of the definition of tax free component)
Add:
; and (d) the taxfree component of an *Australian-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).
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).
