1. Compliance
  2. Superannuation



Who needs to comply

A superannuation scheme is a scheme which is not a KiwiSaver scheme but is also established principally to provide retirement benefits, and is registered under the Superannuation Schemes Act 1989 (The Act). The Act regulates the registration and operation of superannuation schemes in New Zealand and also implies certain protective provisions and other details into a scheme's trust deed. Anyone offering a superannuation scheme must comply with their obligations under the Act, which includes the need to ensure that the scheme is registered under the Act. Superannuation scheme trustees must also comply with any obligations they have as issuers making offers under the FMC Act or Securities Act.

Your on-going obligations

The core obligations of superannuation scheme trustees are set out in the Superannuation Schemes Act 1989.

Questions & Answers

Guidance on this website includes a summary of material that remains current but was previously provided by the Government Actuary on superannuation schemes. For full copies of Government Actuary guidance please see the National Library Archives.

Complying Superannuation Fund Register

See the list of all approved complying superannuation funds.

AML/CFT and you

The Anti-Money Laundering and Countering Financing of Terrorism Act (AML/CFT Act) 2009 and its Regulations place obligations on New Zealand’s financial institutions to detect and deter money laundering and terrorism financing. Find out how it affects you.


See all current exemptions that apply.