Superannuation Industry (Supervision) Regulations 1994
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. 12A.03(3)
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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