Superannuation Industry (Supervision) Regulations 1994
PART 12A
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TRANS-TASMAN RETIREMENT SAVINGS PORTABILITY
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.
Division 2
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New Zealand-sourced amounts
REGULATION 12A.05
12A.05
TREATMENT OF NEW ZEALAND-SOURCED AMOUNTS
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.