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Guidance and instructions

APRA resources relating to guidance and instructions.

Access to super for members with a terminal medical condition

Information for super funds about making tax-free lump sum payments to members with a terminal medical condition.

APRA funds-starting and stopping a super income stream (pension)

Information about issues APRA-regulated fund trustees need to consider when a super income stream starts or stops.

Deductions for APRA-regulated super funds

Guidance for funds and their tax advisers about the deductibility of the various expenses.

Division 293 tax - deferred debt obligations for funds

Funds have additional obligations when Division 293 tax is assessed on a member's defined benefit contributions.

KiwiSaver scheme payment statement and instructions for APRA-regulated funds

How to authorise payment of the super balance to a KiwiSaver fund.

PAYG Withholding variation for income stream beneficiaries who turn 60 during the financial year

The rules for calculating varied PAYG withholding amount for income stream beneficiaries.

Re-contribution of COVID-19 early release super amounts

Individuals can now re-contribute amounts they withdrew under the COVID-19 early release of super program.

Stapled super fund details for APRA Funds

Information for Super Funds on the Single Default Account (stapled super fund) changes.

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