Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 312.20

    An * unclaimed money payment that you are taken to receive under section   307 - 15 because it is paid to a KiwiSaver scheme provider by the Commissioner in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999 is not assessable income and is not * exempt income.

Table of Subdivisions

  Guide to Division   313

313 - A   Preliminary

313 - B   Assessable income and tax offset

313 - C   Purchasing or constructing a residential premises

313 - D   Contributing amounts to superannuation

313 - E   First home super saver tax

313 - F   Review of decisions