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CS 10: When member treated as not ending employment
or “This rule about when employment doesn't end has been removed from the law”
You could also call this:

“KiwiSaver and superannuation withdrawals: old rules no longer apply”

This section of the law used to talk about when you could take money out of your KiwiSaver or similar retirement savings plans without it counting as income. However, this part of the law no longer exists. It was removed on 1 April 2011. If you want to know more about how KiwiSaver withdrawals are treated now, you might need to look at other parts of the law.

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Next up: CS 11: Transfer by superannuation fund to another superannuation fund

or “This provision about moving money between superannuation funds is no longer in effect”
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Part C Income
Superannuation funds

CS 10BExclusion of permitted withdrawals from KiwiSaver schemes and complying superannuation funds (Repealed)

    Notes
    • Section CS 10B: repealed, on , by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).