Superannuation Industry (Supervision) Regulations 1994


Division 1 - General  


This Part applies in relation to:

(a) a payment made between a complying superannuation fund and a KiwiSaver scheme; and

(b) a payment made between complying superannuation funds that includes a New Zealand-sourced amount; and

(c) a payment between complying funds if:

(i) the member has an interest in the complying superannuation fund that is, or includes, a New Zealand-sourced amount; and

(ii) the payment does not include a New Zealand-sourced amount.

However, this Part does not apply in relation to the following:

(a) a defined benefit interest in a defined benefit fund;

(b) an unfunded public sector superannuation scheme;

(c) a self managed superannuation fund.

Also, this Part does not apply in relation to:

(a) a payment made by a complying superannuation fund to the extent that the payment contains an element untaxed in the fund (within the meaning given by subsection 995-1(1) of the 1997 Tax Act); and

(b) benefits that are being paid as a pension.


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