Superannuation Rollover KiwiSaver Tax Free Component Amount
- This is the value, during the relevant period, of the KiwiSaver tax free component. This amount is non-assessable and non-exempt income, that is tax free income.
- The KiwiSaver tax-free amount is the entire KiwiSaver amount made by a KiwiSaver scheme provider, but excludes any part of the contribution the KiwiSaver scheme or the member has previously shown to be:
- an Australian-sourced amount, which is generally an amount that was previously received by a KiwiSaver scheme from an Australian super provider and was originally accrued in an Australian complying super fund, or
- a returning New Zealand sourced amount - which is generally a New Zealand amount that has been previously treated as a non-assessable foreign fund amount in Australia.
- Unique identifier
- Used by
- Super Stream
- Syntax specifics
- API url