Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Income - Superannuation funds

CS 17: Superannuation fund wound up

You could also call this:

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

This section used to be about what happens when a superannuation fund is wound up. However, it has been removed from the law. You no longer need to worry about this section because it was taken out of the Income Tax Act 2007 on 1 April 2011. If you want to know more about superannuation funds being wound up, you might need to look at other parts of the law or ask a grown-up for help.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512950.

Topics:
Money and consumer rights > Taxes
Money and consumer rights > Savings and retirement
Previous

CS 16: Superannuation scheme becomes superannuation fund, or

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

Next

CS 18: Value of loan treated as fund income, or

“Old rule about loans counting as fund income no longer applies”

Part C Income
Superannuation funds

CS 17Superannuation fund wound up (Repealed)

    Notes
    • Section CS 17: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).