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Volume 2
KiwiSaver remedial amendments
Removal of the employer tax credit annual square-up
Claiming entitlement to the employer tax credit annual square-up
Creditable membership – Commissioner’s discretion to backdate member tax credit
Repeal of section 13 (Employment in schools) – application date
Exempt employer provisions – sunset clause
Refunds of employer contributions if employee opts out
Section 101FB – reference to section 34
Grace period for employers – opting in and automatic enrolment
Section 101FB – grace period for employers
Section 101FC minimum amounts applying to “hybrid” schemes
Section 101FC minimum contribution rate
Section 101FC – replace by amended formula in section 101D(1)
Mortgage diversion fixed dollar amount – application date
Minimum contribution rates for exempt employers with complying superannuation funds
Definition of other contributions – removal of section 101D(5)(a)
Offset of "hybrid" scheme contributions against compulsory employer contributions
Mortgage diversion – use of past contributions
First home withdrawal for members that have made a contribution via Inland Revenue
KiwiSaver scheme rules – withdrawal of funds on death
Scope of the employer superannuation contribution tax exemption
Definition of "member credit contribution"
Employment Relations (Breaks, Infant Feeding, and Other Matters) Act 2008 – KiwiSaver-related amendments
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