Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (181 of 2012)

Schedule 1   Portability of superannuation between Australia and New Zealand

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

9   After subparagraph 7(1)(c)(ii)


(iia) an amount transferred from a KiwiSaver scheme to a complying superannuation fund as mentioned in section 312-10 of the Income Tax Assessment Act 1997;