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This instrument amends the Income Tax Assessment (1997 Act) Regulations 2021, the Superannuation Industry (Supervision) Regulations 1994 and the Superannuation (Unclaimed Money and Lost Members) Regulations 2019 to support amendments made by Schedule 2 to the Treasury Laws Amendment (2020 Measures No. 5) Act 2020 to allow the Commissioner of Taxation (Commissioner) to pay amounts held under the Superannuation (Unclaimed Money and Lost Members Act 1999 to New Zealand KiwiSaver scheme providers.
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Administered by: Treasury
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