Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 312 - Trans-Tasman portability of retirement savings  

Subdivision 312-C - Superannuation benefits paid to KiwiSaver scheme providers  

SECTION 312-20  

312-20   Superannuation benefits paid by Commissioner to KiwiSaver schemes  
An *unclaimed money payment that you are taken to receive under section 307-15 because it is paid to a KiwiSaver scheme provider by the Commissioner in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999 is not assessable income and is not *exempt income.