Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 312.15

Superannuation benefits paid from complying superannuation funds to KiwiSaver schemes

    A * superannuation benefit paid to a * KiwiSaver scheme provider by the trustee of a * complying superannuation fund in respect of you is not assessable income of yours and is not * exempt income of yours.


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