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Technical tax area
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Amendments have been made to the KiwiSaver Act 2006.

Refinements to scheme windup provisions

Changes have been made to the KiwiSaver Act 2006 to refine the scheme windup provisions. Applies from 21 Dec onwards.

Sharing of information about KiwiSaver members

Changes to legislation that allows information to be shared between IR and a KiwiSaver member's provider. Applies from 21 Dec 2010.

Transfer from complying superannuation fund to KiwiSaver scheme

A change has been made to the KiwiSaver Act to clarify that a person who is over the New Zealand Superannuation age and who transfers from a complying superannuation fund to a KiwiSaver scheme will not receive the initial Crown contribution. This $1,000 kick-start contribution is designed to encourage new savers to KiwiSaver and is inappropriate for those who are transferring from another scheme.

Leasehold estate for first home withdrawal

Correction of an alteration to the KiwiSaver first home facility by removing 'leasehold estate' from the definition of 'estate'. Applies 1 Jul 2010 onwards.