Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 312
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Trans-Tasman portability of retirement savings
Subdivision 312-C
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Superannuation benefits paid to KiwiSaver scheme providers
SECTION 312-15
312-15
Superannuation benefits paid from complying superannuation funds to KiwiSaver schemes
A * superannuation benefit paid to a * KiwiSaver scheme provider by the trustee of a * complying superannuation fund in respect of you is not assessable income of yours and is not * exempt income of yours.
View history note
Hide history noteA * superannuation benefit paid to a * KiwiSaver scheme provider by the trustee of a * complying superannuation fund in respect of you is not assessable income of yours and is not * exempt income of yours.
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