Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of subparagraph 301-170(1)(b)(i) of the Act, the following regulations are specified: (a) regulations 6.20A , 6.20B and 6.24A of the SIS Regulations; (b) regulation 4.23A of the RSA Regulations.
Note:
A superannuation lump sum paid to a person in accordance with the regulations specified in this section is a departing Australia superannuation payment (see subsection 301-170(1) of the Act).
View history note
Hide history note301-170.01(2)
For the purposes of subsection 301-170(4) of the Act, a superannuation lump sum that is paid to a KiwiSaver scheme provider under subsection 20H(2) or (2AA) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 is prescribed.
Note:
A superannuation lump sum prescribed by this subsection is not a departing Australia superannuation payment (see subsection 301-170(4) of the Act).
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