Statute⊘ Repealed / No longer in force
Section CS 15 — Income Tax Act 2007: Superannuation fund becomes foreign superannuation scheme
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Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.
Text of the provision Official document
CS 15 Superannuation fund becomes foreign superannuation scheme [Repealed] Section CS 15: repealed, on 1 April 2011, by section 12 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
Official source: legislation.govt.nz
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