Taxation (Budget Tax Measures) Act 2009 (2009 No 14): sections 7, 8
Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105): section 58
Taxation (KiwiSaver) Act 2007 (2007 No 110): sections 113–118
KiwiSaver Regulations 2006 (SR 2006/358): regulation 32(4)