Treasury Laws Amendment (KiwiSaver Scheme) Regulations 2021 (F2021L01616)
Schedule 1 Amendments
Income Tax Assessment (1997 Act) Regulations 2021
2 At the end of section 301-170.01
Add:
(2) For the purposes of subsection 301-170(4) of the Act, a superannuation lump sum that is paid to a KiwiSaver scheme provider under subsection 20H(2) or (2AA) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 is prescribed.
Note: A superannuation lump sum prescribed by this subsection is not a departing Australia superannuation payment (see subsection 301-170(4) of the Act).
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