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RD 65: Employer's superannuation cash contributions
or “Employer payments to employee retirement savings”
You could also call this:

“Rules for complying funds no longer apply”

The law used to have rules about something called ‘complying funds’. These rules were part of the Income Tax Act 2007. However, these rules no longer exist. They were removed on 1 April 2012. This means you don’t need to worry about these rules anymore because they’re not part of the law now.

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Next up: RD 67: Calculating amounts of tax for employer’s superannuation cash contributions

or “How to work out tax on employer superannuation payments”
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Part R General collection rules
Employment-related taxes: Introductory provisions

RD 66Complying fund rules (Repealed)

    Notes
    • Section RD 66: repealed, on , by section 10 of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).