Superannuation Superannuation Rollover KiwiSaver Preserved Amount This is the value, during the relevant period, of the KiwiSaver Preserved amount of the total amount being transferred. A New Zealand-sourced amount in a complying superannuation fund is treated as preserved benefits in the same way as other amounts in the fund would be treated as preserved benefits. Superannuation Rollover KiwiSaver Tax Free Component Amount This is the value, during the relevant period, of the KiwiSaver tax free component. This amount is non-assessable and non-exempt income, that is tax free income. The KiwiSaver tax-free amount is the entire KiwiSaver amount made by a KiwiSaver scheme provider, but excludes any part of the contribution the KiwiSaver scheme or the member has previously shown to be: - an Australian-sourced amount, which is generally an amount that was previously received by a KiwiSaver scheme from an Australian super provider and was originally accrued in an Australian complying super fund, or - a returning New Zealand sourced amount - which is generally a New Zealand amount that has been previously treated as a non-assessable foreign fund amount in Australia.