Document ID: chunk:federal_register_of_legislation:F2017L00725:body:0:p7
Version: federal_register_of_legislation:F2017L00725
Segment Type: other
Provision Reference: 
Character Range: 18043–21384

are KiwiSaver scheme contributions in item 1.2.1.

                                             Item 1.2.5 is a derived item. Report other member contributions in item 1.2.5 as member contributions reported in item 1.2 minus the sum of personal contributions reported in item 1.2.2, government co-contributions reported in item 1.2.3 and low income super tax offsets reported in item 1.2.4.

                                             Report details of other member contributions that are not otherwise personal contributions, government co-contributions or low income super tax offsets on separate lines in item 1.2.5.1. Report a description of the other member contributions in column 1 and the value in column 2.

                                             Item 1.4 is a derived item. Report gross contributions in item 1.4 as the sum of employer contributions reported in item 1.1, member contributions reported in item 1.2 and defined benefit contributions reported in item 1.3.

                                             For a defined benefit member that has both defined benefit members' benefits and defined contribution members' benefits, report the portion of the contribution that is a defined benefit contribution in item 1.3 and the portion of the contribution attributable to the member's defined contribution members' benefits in item 1.1 where the contribution is an employer contribution, and item 1.2 where the contribution is a member contribution.

                                             Report the portion of defined benefit contributions that are employer defined benefit contributions [ABS] in item 1.3.1 and the portion that are member defined benefit contributions [ABS]  in item 1.3.2.

                                             Item 1.7 is a derived item. Report net after tax contributions in item 1.7 as gross contributions reported in item 1.4 minus contributions tax reported in item 1.5 minus contributions surcharge reported in item 1.6.

                                             Report rollovers into the RSE in item 1.8. Report the portion of rollovers into the RSE which is SMSF rollovers in item 1.8.1.

                                             Report successor fund transfers into the RSE in item 1.9.

                                             Item 1.10 is only to be completed in respect of a PST. Report units issued in item 1.10.

                                             Item 1.11 is a derived item. Report other members' benefit flows into the RSE in item 1.11 as total members' benefits flows into the RSE in item 1.12 minus the sum of net after tax contributions reported in item 1.7, rollovers reported in item 1. 8, successor fund transfers in item 1.9 and units issued (PST only) in item 1.10.

                                             Report details of other members' benefits flows into the RSE on separate lines in item 1.11.1. Report a description of the other members' benefits flows into the RSE in column 1 and the value in column 2.

                                             Where 'operational risk financial requirement trustee capital surplus distributed to member accounts' will be reported in item 10.1 of Reporting Form SRF 114.0 Operational Risk Financial Requirement for the annual reporting period, report the amount that relates to this