Guidance and instructions

Information for super funds about making tax-free lump sum payments to members with a terminal medical condition.

Information about issues APRA-regulated fund trustees need to consider when a super income stream starts or stops.

How to get information or feedback when developing retirement income stream products.

Guidance for funds and their tax advisers about the deductibility of the various expenses.

Funds have additional obligations when Division 293 tax is assessed on a member's defined benefit contributions.

How to authorise payment of the super balance to a KiwiSaver fund.

The rules for calculating varied PAYG withholding amount for income stream beneficiaries.

Individuals can now re-contribute amounts they withdrew under the COVID-19 early release of super program.

Information for Super Funds on the Single Default Account (stapled super fund) changes.