Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 310.85

  (1)   A choice under this Division must be made:

  (a)   by the day the transferring entity's * income tax return is lodged for the transfer year for the entity; or

  (b)   within a further time allowed by the Commissioner.

  (2)   The way the transferring entity's * income tax return is prepared is sufficient evidence of the making of the choice.

Table of Subdivisions

  Guide to Division   312

312 - A   Preliminary

312 - B   Amounts contributed to complying superannuation funds from KiwiSaver schemes

312 - C   Superannuation benefits paid to KiwiSaver scheme providers