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New Zealand law explained for everyone

Income Tax Act 2007

Income - Superannuation funds

CS 16: Superannuation scheme becomes superannuation fund

You could also call this:

“This provision about superannuation schemes changing to funds has been removed”

This section of the law has been removed. It used to be about what happens when a superannuation scheme becomes a superannuation fund. The government took this part out of the Income Tax Act 2007 on 1 April 2011. This means it no longer applies, and you don’t need to worry about it anymore.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512947.

Topics:
Money and consumer rights > Taxes
Money and consumer rights > Savings and retirement
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CS 15: Superannuation fund becomes foreign superannuation scheme, or

“Rule about superannuation funds becoming foreign schemes no longer applies”

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CS 17: Superannuation fund wound up, or

“This section about superannuation fund wind-ups has been removed from the law”

Part C Income
Superannuation funds

CS 16Superannuation scheme becomes superannuation fund (Repealed)

    Notes
    • Section CS 16: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).