Section 101A: inserted, on 1 April 2008, by section 65 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).
Section 101A(2B): inserted (with effect on 1 April 2008), on 6 October 2009, by section 725 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).