12A.05

Treatment of New Zealand‑sourced amounts

Current

For the purposes of implementing the Arrangement:

(a)

Part 1 of these Regulations applies in relation to a New Zealand‑sourced amount received by a complying superannuation fund from a KiwiSaver scheme; and

(b)

the application of Part 1 is modified to the extent necessary to ensure that the Part describes concepts, processes and other matters sufficiently to implement the Arrangement.

This Act’s bill:Explanatory statement

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.