CS 14: Superannuation fund becomes superannuation scheme
You could also call this:
“This provision about superannuation funds changing to schemes was removed in 2011”
This section of the law, called ‘Superannuation fund becomes superannuation scheme’, used to be part of the Income Tax Act 2007. However, it no longer applies. On 1 April 2011, this section was removed from the law. This means that the rules it contained are no longer in effect. If you need information about how superannuation funds and schemes work now, you should look at more recent parts of the law.
CS 15: Superannuation fund becomes foreign superannuation scheme, or
“Rule about superannuation funds becoming foreign schemes no longer applies”
Part C
Income
Superannuation funds
CS 14Superannuation fund becomes superannuation scheme (Repealed)
Notes
Section CS 14: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).