Taxation (Personal Tax Cuts, Annual Rates, and Remedial Matters) Act 2008: Remedial amendments to Kiwisaver rules
Remedial amendments to KiwiSaver rules
Section 4(1) of the KiwiSaver Act 2006 and section 2(7) of the Taxation (KiwiSaver) Act 2007
The definition of "salary or wages"; in the KiwiSaver Act 2006 has been amended to ensure that an accommodation allowance is not treated as salary or wages for KiwiSaver purposes. This amendment applies from 1 April 2008.
The Taxation (KiwiSaver) Act 2007 has been amended to delay the repeal of section 216 of the KiwiSaver Act 2006 until 1 April 2009.
Date published: 15 Sep 2008
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