Document ID: chunk:federal_register_of_legislation:F2025C00069:reg:8:p16
Version: federal_register_of_legislation:F2025C00069
Segment Type: reg
Provision Reference: reg 8 (pt 16/41)
Character Range: 672108–675023

the Government of New Zealand on Trans‑Tasman Retirement Savings Portability, signed at Brisbane on 16 July 2009.
Australian‑sourced amount means:
 (a) an amount that:
 (i) was originally accrued in a complying superannuation fund; and
 (ii) is subsequently received by a KiwiSaver scheme; and
 (iii) is identified by the receiving KiwiSaver scheme as an amount described in subparagraph (i); or
 (b) an amount that:
 (i) is paid by a KiwiSaver scheme provider to a complying superannuation fund; and
 (ii) is identified by the complying superannuation fund as an amount described in subparagraph (a)(i); or
 (c) an amount that:
 (i) is paid to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999; and
 (ii) is identified by the Commissioner of Taxation as an amount described in subparagraph (a)(i); or
 (d) an amount that:
 (i) is paid by the Commissioner of Taxation to a complying superannuation fund under the Superannuation (Unclaimed Money and Lost Members) Act 1999; and
 (ii) is identified by the complying superannuation fund as an amount described in subparagraph (a)(i).
Note: As part of trans‑Tasman retirement savings portability, an Australian‑sourced amount may eventually be received by the same complying superannuation fund in which it originally accrued or another complying superannuation fund. It will still be an Australian‑sourced amount at that time.
KiwiSaver scheme has the meaning given by subsection 995‑1(1) of the 1997 Tax Act.
KiwiSaver scheme provider has the meaning given by subsection 995‑1(1) of the 1997 Tax Act.
New Zealand‑sourced amount means:
 (a) an amount that:
 (i) was originally accrued in a KiwiSaver scheme; and
 (ii) is subsequently received by a complying superannuation fund; and
 (iii) is identified by the complying superannuation fund as an amount described in subparagraph (i); or
 (b) an amount that:
 (i) is paid by a complying superannuation fund to a KiwiSaver scheme provider; and
 (ii) is identified by the KiwiSaver scheme provider as an amount described in subparagraph (a)(i); or
 (c) an amount that:
 (i) is paid to the Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999; and
 (ii) is identified by the Commissioner of Taxation as an amount described in subparagraph (a)(i); or
 (d) an amount that:
 (i) is paid by the Commissioner of Taxation to a KiwiSaver scheme provider under the Superannuation (Unclaimed Money and Lost Members) Act 1999; and
 (ii) is identified by the KiwiSaver scheme provider as an amount described in subparagraph (a)(i).
returning New Zealand‑sourced amount means a New Zealand‑sourced amount that has been received by the same, or another, complying superannuation fund for the second or subsequent time.
Note 1: As part of trans‑Tasman retirement savings portability, a New Zealand‑sourced amount may eventually be received by the