SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 12A.05 Treatment of New Zealand - sourced amounts

SUPERANNUATION INDUSTRY (SUPERVISION) REGULATIONS 1994 - REG 12A.05

    For the purposes of implementing the Arrangement:

  (a)   Part   1 of these Regulations applies in relation to a New Zealand - sourced amount received by a complying superannuation fund from a KiwiSaver scheme; and

  (b)   the application of Part   1 is modified to the extent necessary to ensure that the Part describes concepts, processes and other matters sufficiently to implement the Arrangement.