Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105): section 58
KiwiSaver Amendment Regulations (No 2) 2008 (SR 2008/307)
Taxation (KiwiSaver) Act 2007 (2007 No 110): sections 113–118
KiwiSaver Amendment Regulations 2007 (SR 2007/152)
KiwiSaver Regulations 2006 (SR 2006/358): regulation 32(4)