Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A choice under this Division must be made:
(a) by the day the transferring entity's * income tax return is lodged for the transfer year for the entity; or
(b) within a further time allowed by the Commissioner.
(2) The way the transferring entity's * income tax return is prepared is sufficient evidence of the making of the choice.
Guide to Division 312
312 - B Amounts contributed to complying superannuation funds from KiwiSaver schemes
312 - C Superannuation benefits paid to KiwiSaver scheme providers