Registered superannuation schemes, in place prior to the introduction of KiwiSaver in 2006, and with membership rules broadly in line with KiwiSaver rules, may be determined as a 'complying superannuation fund'. As such, KiwiSaver Act 2006 makes provision for membership of these schemes to be treated as broadly similar to membership of a KiwiSaver scheme.
There is one specific difference, however, pertaining to the value of gross taxable earnings upon which employee and employer contributions are calculated. Complying superannuation funds do not require
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