Superannuation Industry (Supervision) Regulations 1994
This Part sets out matters to 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.
The Arrangement does not cover all complying superannuation funds. A number of types of superannuation funds and schemes are excluded (for example, self managed superannuation funds and defined benefit interests in defined benefit funds): see regulation 12A.03 .
Amounts covered by the Arrangement are:
See regulation 12A.03 .
The matters in this Part are also relevant to Division 312 of Part 3-30 of the Income Tax Assessment Act 1997 , which provides for the taxation treatment of retirement savings to which the Arrangement relates.