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KiwiSaver Poua he Oranga

Working with Inland Revenue and the Financial Markets Authority

As a KiwiSaver scheme provider you will have a working relationship with Inland Revenue and the Financial Markets Authority.

Working with Inland Revenue

All scheme providers sign a scheme provider agreement (SPA) with Inland Revenue. The SPA was developed in consultation with the industry. The agreement:

  • defines the relationship between Inland Revenue and scheme providers
  • establishes mutual legal obligations
  • describes reciprocal expectations on customer service.

The SPA covers:

  • roles of parties
  • exchange of information and contributions
  • privacy, confidentiality and use of information
  • technical interface requirements
  • business continuity and disaster recovery
  • system support requirements
  • brand guidelines and obligations
  • reporting
  • regular review meetings
  • disputes process
  • term of agreement and review.

A copy of the SPA documentation can be obtained by emailing

Working with the Financial Markets Authority

The Financial Markets Authority is responsible for:

  • registering and regulating KiwiSaver schemes
  • registering and regulating registered superannuation schemes
  • monitoring compliance with the Superannuation Schemes Act 1989 and the KiwiSaver Act 2006.

Even if an organisation already provides a registered superannuation scheme, they will still have to work with the Financial Markets Authority to continue the existing scheme and set up a new KiwiSaver scheme.