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CS 1: Withdrawals
or “This provision about withdrawals no longer applies”
You could also call this:

“Certain withdrawals no longer counted as income for tax purposes”

This part of the law about income tax was removed on 1 April 2011. It used to talk about certain types of withdrawals that were not included in income calculations. The government decided this section was no longer needed, so they took it out of the law. You don’t need to worry about this part anymore when thinking about your income for tax purposes.

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Next up: CS 3: Exclusion of withdrawal on grounds of hardship

or “Hardship withdrawals from retirement savings are no longer covered by this section”
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Part C Income
Superannuation funds

CS 2Exclusions of withdrawals of various kinds (Repealed)

    Notes
    • Section CS 2: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).