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Super Stream

Superannuation Rollover KiwiSaver Tax Free Component Amount

Status: Standard

Definition
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.
Guidance
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
http://api.gov.au/definition/ss/de13259
Used by
Super Stream
Type
float
Syntax specifics
xbrl
name : SuperannuationRollover.KiwiSaverTaxFreeComponent.Amount
period : duration
balance : credit
classification : em/emsup/emsup.02.12
API url
https://api.gov.au/definitions/api/definition/ss/de13259