Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (118 of 2020)

Schedule 2   Payment of amounts to KiwiSaver scheme provider

Part 1   Main amendments

Income Tax Assessment Act 1997

1   Section 11-55 (table item headed "superannuation")

After:

KiwiSaver schemes, superannuation benefits paid from complying superannuation funds to


312-15

insert:

KiwiSaver schemes, superannuation benefits paid by Commissioner to


312-20