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. That Act regulates the registration and operation of superannuation schemes in New Zealand. The Act also implies certain protective provisions and other details into a scheme's trust deed.
Copies of the Superannuation Schemes Act 1989 are available at www.legislation.govt.nz.
See Superannuation Schemes annual reports.