This section of the Income Tax Act 2007 has been removed. It used to explain when a member would be treated as not ending their employment, but it no longer applies. The government took this part out of the law on 1 April 2011. If you need to know about this topic, you might need to look at other parts of the law or ask someone who knows about taxes.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512927.
CS 9: Exclusion of withdrawal from defined benefit fund when member ends employment, or
“This rule about leaving your job and getting money from a special savings account no longer applies”
CS 10B: Exclusion of permitted withdrawals from KiwiSaver schemes and complying superannuation funds, or
“KiwiSaver and superannuation withdrawals: old rules no longer apply”
