Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 312 - Trans-Tasman portability of retirement savings  

Subdivision 312-A - Preliminary  

SECTION 312-5   312-5   Division implements Arrangement with New Zealand  


This Division, together with regulations made under the Superannuation Industry (Supervision) Act 1993 , implement the Arrangement between the Government of Australia and the Government of New Zealand on Trans-Tasman Retirement Savings Portability, signed at Brisbane on 16 July 2009.

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