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Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010

KiwiSaver

2006 KiwiSaver amendments covering automatic enrolment, temporary employment, first home withdrawals, under 18-year-olds and more.

Amendments have been made to the KiwiSaver Act 2006.

  • Employer exemption from automatic enrolment rules
  • Consistency between PAYE and KiwiSaver rules
  • Temporary employment - requirement to make Kiwisaver deductions
  • Provision of annual reports
  • Leasehold estate for first home withdrawal
  • Enrolment of under 18-year-olds
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