Superannuation Industry (Supervision) Regulations 1994


Division 1 - General  


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.
Note 1:

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 .

Note 2:

Amounts covered by the Arrangement are:

  • (a) payments received by complying superannuation funds from KiwiSaver schemes on or after the day the Arrangement comes into force for Australia; and
  • (b) superannuation benefits paid to KiwiSaver scheme providers by complying superannuation funds on or after the day the Arrangement comes into force for Australia; and
  • (c) amounts paid between participating Australian funds if the member ' s benefits include any New Zealand-sourced amount; and
  • (d) superannuation benefits paid to an individual from an interest that includes any New Zealand-sourced amount.
  • See regulation 12A.03 .

    Note 3:

    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.


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