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-A
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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.
View history note
Hide history noteThis 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.
[ CCH Note: S 312-5 will be amended by No 118 of 2020, s 3 and Sch 2 item 4, by inserting " the Superannuation (Unclaimed Money and Lost Members) Act 1999 and " after " with " , effective 11 December 2021.]
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