1: Title
This Act is the Human Rights (Women in Armed Forces) Amendment Act 2007.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
1: Amendment to principal Act
3: Principal Act amended
This Part amends the Human Rights Act 1993
4: Purpose
The purpose of this Part is to amend the Human Rights Act 1993
5: Section 33 repealed
Section 33
2: Consequential amendments to
Employment Relations Act 2000
6: Principal Act amended
1: This Part amends the Employment Relations Act 2000
2: Section 106(1)(j)
3: Section 106(2)(a) 32, and 33 and 32


1: Title
This Act is the Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007.
2: Commencement
1: This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
2: Section 72
3: Sections 6 39 49(2) (3) (5) (6) (7) (9) (11) 56 58 63 to 69 73
4: Sections 4 5 7 to 26 27 28 to 38 40 to 48 49(8) (10) (12) (13) (14) (15) (16) (17) 50(1)(d) 52 to 55 70
1: Amendments to Income Tax Act 2004
3: Income Tax Act 2004
This Part amends the Income Tax Act 2004
4: Disposals of certain shares by portfolio investment entity after declaration of dividend
In section CB 4B(1)(a) or New Zealand Superannuation Fund portfolio investment entities 2007-10-01 Section CB 4B(1)(a)
5: Section CP 1 replaced
Section CP 1
CP 1: Portfolio investor allocated income
The amount of portfolio investor allocated income of a person who is an investor in a portfolio tax rate entity is income of the person in the income year that includes the end of the entity's income year for which the person is allocated the amount. income income year investor portfolio investor allocated income portfolio tax rate entity . 2007-10-01 Section CP 1
6: New heading and section CX 1B
After section CX 1 KiwiSaver and complying superannuation fund tax credits
CX 1B: KiwiSaver and complying superannuation fund tax credits
A payment by the Commissioner of an amount of a tax credit under subpart KJ (KiwiSaver scheme and complying superannuation fund tax credits) is excluded income of the person deriving the payment. amount Commissioner excluded income
7: Proceeds from disposal of certain shares by portfolio investment entities
1: In the heading to section CX 44C entities entities or New Zealand Superannuation Fund 2007-10-01 Section CX 44C
2: In section CX 44C(1) paragraph (a) or the New Zealand Superannuation Fund a portfolio investment entity 2007-10-01 Section CX 44C(1)
3: In section CX 44C(2) or the New Zealand Superannuation Fund the portfolio investment entity 2007-10-01 Section CX 44C(2)
8: Portfolio investor allocated income and distributions of income by portfolio tax rate entities
1: In the heading to section CX 44D portfolio tax rate entities portfolio investment entities 2007-10-01 Section CX 44D
2: Section CX 44D(3)(a)(i)
i: is a natural person other than a trustee; and . 2007-10-01 Section CX 44D(3)(a)(i)
3: Section CX 44D(3)(b)
b: excluded income of the investor, if paragraph (a)
i: the amount of the distribution that is fully imputed, as that term is defined in section NG 2(3)
ii: the amount of the distribution that is fully dividend withholding payment credited, as that term is defined in section NG 2(4) 2007-10-01 Section CX 44D(3)(b)
9: New section CX 44E inserted
After section CX 44D
CX 44E: Rebates of certain fees by portfolio tax rate entities
A rebate of fees allocated to an investor as a member of a portfolio investor class by a portfolio tax rate entity is excluded income of the investor if the rebate is included in the calculation of the entity's portfolio entity tax liability under section HL 20 excluded income investor portfolio calculation period portfolio entity tax liability portfolio investor class portfolio tax rate entity . 2007-10-01 Section CX 44E
10: Cost of revenue account property
1: In section DB 17(1) a cost the cost 2007-10-01 Section DB 17(1)
2: In section DB 17(3)(b) or New Zealand Superannuation Fund portfolio investment entities 2007-10-01 Section DB 17(3)(b)
11: Section DB 43B replaced
Section DB 43B
DB 43B: Certain investors have deduction for portfolio investor allocated loss
When this section applies
1: This section applies to an investor in a portfolio investor class of a portfolio tax rate entity for a portfolio calculation period of the entity when—
a: the investor—
i: is a zero-rated portfolio investor for the portfolio calculation period:
ii: has all or part of a portfolio investor exit period included in the portfolio calculation period and the entity makes payments of tax under section HL 21
b: the portfolio calculation period includes a portfolio allocation period for which the person is allocated an amount of portfolio investor allocated loss under subpart HL (Portfolio investment entities). Deduction
2: The investor has a deduction for an income year for the amount of portfolio investor allocated loss if—
a: the portfolio tax rate entity makes payments of tax under section HL 21 or HL 22
b: the portfolio tax rate entity makes payments of tax under section HL 23 deduction income year investor portfolio allocation period portfolio calculation period portfolio investor allocated loss portfolio investor class portfolio tax rate entity tax tax year zero-rated portfolio entity . 2007-10-01 Section DB 43B
12: New section DB 43C inserted
After section DB 43B
DB 43C: Certain fees charged by portfolio tax rate entities to investors not allowed as deductions
When this section applies
1: This section applies to an investor in a portfolio investor class of a portfolio tax rate entity when—
a: the investor incurs fees in relation to the investor's portfolio investor interest; and
b: the amount of the fees is included in the calculation of the entity's portfolio entity tax liability under section HL 20 No deduction
2: The investor is denied a deduction for the amount of the fees. Link with subpart DA
3: This section overrides the general permission. deduction general permission investor portfolio calculation period; portfolio entity tax liability portfolio investor class portfolio investment entity. 2007-10-01 Section DB 43C
13: Meaning of trading stock
In section EB 2(3)(db) or New Zealand Superannuation Fund portfolio investment entities 2007-10-01 Section EB 2(3)(db)
14: Meaning of CFC
1: After section EX 1(1) Exception
1B: Even if 1 of the tests in subsection (1)
a: the foreign company is a foreign investment vehicle; and
b: one of the New Zealand residents is—
i: a portfolio investment entity:
ii: an entity eligible to be a portfolio investment entity:
iii: a life insurance company. 2007-10-01 Section EX 1(1B)
2: Section EX 1(2)
2: If any of the tests in subsection (1) subsection (1B) 2007-10-01 Section EX 1(2)
15: Foreign investment vehicles
1: Section HL 5(1)(b)
b: is a company, a superannuation scheme, or the trustee of a trust that would be a unit trust if there were more than 1 subscriber, purchaser, or contributor participating as beneficiaries under the trust; and . 2007-10-01 Section HL 5(1)(b)
2: In section HL 5(1)(c) section HL 6(1)(a), (b), (d), (e), (f), (g), (h), or (i) section HL 6(1)(a) to (i) 2007-10-01 Section HL 5(1)(c)
3: Section HL 5(1)(d) (e)
d: has investors who, if they are resident in New Zealand, would meet the investor interest size requirements under section HL 9
e: meets the further eligibility requirements relating to investments under section HL 10 2007-10-01 Section HL 5(1)
16: Investor membership requirement
Section HL 6(1)(a)
a: 20 persons, treating all interests held by persons associated under section OD 8(3) subsection (4) . 2007-10-01 Section HL 6(1)(a)
17: Investor return adjustment requirement: portfolio tax rate entity
1: Section HL 7(2) paragraph (a) the investor's portfolio investor rate the portfolio investor rate of an investor, as a member of a portfolio investor class, 2007-10-01 Section HL 7(2)
2: In section HL 7(2)(a) for the portfolio investor class liability 2007-10-01 Section HL 7(2)(a)
3: In section HL 7(2)(b) allocated to the investor as a member of the portfolio investor class HL 27 2007-10-01 Section HL 7(2)(b)
4: Section HL 7(3)(a) (b)
a: the investor's portfolio investor interest in the portfolio investor class or another portfolio investor class—
i: before the end of the second month after the portfolio calculation period, if the entity has made an election under section HL 21
ii: within 3 months of the end of the tax year, if the entity has made an election under section HL 22
iii: within 2 months of the end of the tax year, if the entity has made an election under section HL 23
b: the amount of each distribution to the investor as a member of the portfolio investor class or another portfolio investor class. 2007-10-01 Section HL 7(3)
18: Imputation credit distribution requirement: imputation credit account company
1: In the heading to section HL 8 imputation credit account company portfolio listed company 2007-10-01 Section HL 8
2: In section HL 8(1) imputation credit account company portfolio listed company 2007-10-01 Section HL 8(1)
3: In section HL 8 director, imputation credit, portfolio investment entity, portfolio investor class, portfolio listed company 2007-10-01 Section HL 8
19: Investor interest size requirement
Section HL 9(4)(c) 2007-10-01 Section HL 9(4)(c)
20: Further eligibility requirements relating to investments
1: In section HL 10(2) paragraph (a) allocated by an entity to a portfolio investor class derived by the entity 2007-10-01 Section HL 10(2)
2: In section HL 10(2)(b)(v) income. income:
vi: portfolio investor allocated income:
vii: distributions from superannuation funds. 2007-10-01 Section HL 10(2)(b)(v)
3: Section HL 10(3)(a) (b)
a: the investment must—
i: carry voting interests in the company equal to or less than 20%, if the company is not a unit trust; or
ii: have a market value equal to or less than 20% of the total market value of all shares in the company, if the company is a unit trust:
b: the amount that is 10% of the total market value of all the entity's investments must be greater than the total market value of all the entity's investments in—
i: shares in a company that is not a unit trust that carry voting interests of more than 20% in the company:
ii: shares in a company that is a unit trust that have a market value of more than 20% of the total market value of all shares in the company. 2007-10-01 Section HL 10(3)
4: Section HL 10(4)(d) 2007-10-01 Section HL 10(4)(d)
5: Section HL 10(5)
5: The class shareholding investment requirement is that, for each portfolio investor class and each investment referred to in subsection (3)
a: the portfolio class fraction of the investment must—
i: correspond to voting interests in the company equal to or less than 20%, if the company is not a unit trust; or
ii: have a market value equal to or less than 20% of the total market value of all shares in the company, if the company is a unit trust:
b: the amount that is 10% of the total market value of all the class's interests in the entity's investments must be greater than the total market value of all the class's interests in the entity's investments in—
i: shares in a company that is not a unit trust that carry voting interests of more than 20% in the company:
ii: shares in a company that is a unit trust that have a market value of more than 20% of the total market value of all shares in the company. 2007-10-01 Section HL 10(5)
6: In section HL 10 portfolio investor allocated income superannuation fund voting interest 2007-10-01 Section HL 10
21: New section HL 11B inserted
After section HL 11
HL 11B: Unlisted company may choose to become portfolio listed company
Election
1: A company that is not listed on a recognised exchange in New Zealand may choose under section HL 11
a: would meet the requirements of paragraph (a) qualifying unit trust
b: has resolved to become a company listed on a recognised exchange in New Zealand if it were to obtain the required consents; and
c: has applied to the Securities Commission for an exemption to disclose in a prospectus its intention to become a listed company; and
d: satisfies the Commissioner that the company would apply to become a listed company if it were to obtain the required consents. Election effective for 2 years
2: A company that makes an election under subsection (1) company portfolio investment entity portfolio listed company qualifying unit trust recognised exchange unit trust widely-held company. 2007-10-01 Section HL 11B
22: Becoming portfolio investment entity
1: Section HL 12(1)(b)
b: the entity, if treated as becoming a portfolio investment entity when the election would be effective, would cease under section HL 4 2007-10-01 Section HL 12(1)b)
2: In section HL 12(3)(a)(i) or New Zealand Superannuation Fund portfolio investment entities 2007-10-01 Section HL 12(3)(a)(i)
3: After section HL 12(3) New Zealand Superannuation Fund treated as disposing of, and reacquiring, property
4: The New Zealand Superannuation Fund is treated for the purposes of subsection (3) 2007-10-01 Section HL 12(4)
23: Ceasing to be portfolio investment entity
In section HL 14(3)(a) or New Zealand Superannuation Fund portfolio investment entities 2007-10-01 Section HL 14(3)(a)
24: Portfolio allocation period and portfolio calculation period
1: In section HL 15(2)(a) paragraph (b) or (c) paragraph (ab), (b), or (c) 2007-10-01 Section HL 15(2)(a)
2: After section HL 15(2)(a)
ab: a month, if the entity has a portfolio calculation period of a quarter and chooses the portfolio allocation period by giving a notice to the Commissioner—
i: before the tax year:
ii: when the entity chooses to become a portfolio tax rate entity; or . 2007-10-01 Section HL 15(2)(ab)
25: Treatment of income not allocated to investor, allocated but not vested in investor
1: The heading to section HL 16 Treatment of income from interest if no investor entitled or investor has conditional entitlement 2007-10-01 s HL 16
2: The heading to section HL 16(2) Treatment of income from interest if investor has conditional entitlement 2007-10-01 s HL 16(2)
3: In section HL 16(2) paragraph (a) A portfolio investment entity that is a superannuation fund may for the purposes of section HL 20 2007-10-01 s HL 16(2)
4: In section HL 16(2)(b) the interest will vest in the investor the investor will have an unconditional entitlement to the interest 2007-10-01 s HL 16(2)(b)
5: In section HL 16(2)(e)(ii) 3 years 5 years 2007-10-01 s HL 16(2)(e)(ii)
26: Portfolio class taxable income and portfolio class taxable loss for portfolio allocation period
Section HL 19(7)(a)(i)
i: the portfolio entity formation loss that is allocated to the portfolio allocation period and the portfolio investor class as allowed by section HL 28 . 2007-10-01 s HL 19(7)(a)(i)
27: Portfolio entity tax liability and rebates of portfolio tax rate entity for period
1: In section HL 20(1)(a) for the calculation period and each investor for the calculation period and each portfolio investor class and each investor in the portfolio investor class 2007-10-01 s HL 20(1)(a)
2: In section HL 20(2)(a) for the calculation period and each investor for the calculation period and each portfolio investor class and each investor in the portfolio investor class 2007-10-01 s HL 20(2)(a)
3: In section HL 20(3)
a: in the words before paragraph (a) for an investor and calculation period for an investor in a portfolio investor class and for a calculation period
b: in paragraph (b) period; and period.
c: paragraph (c) 2007-10-01 s HL 20(3)
4: In section HL 20(4) 2007-10-01 s HL 20(4)
5: In section HL 20(5) subsections (6) to (10) subsections (6) to (12) 2007-10-01 s HL 20(5)
6: In section HL 20(9)(b) 33% 30% 2007-10-01 s HL 20(9)(b)
7: After section HL 20(10) Fees
11: Fees Rebates
12: Rebates 2007-10-01 s HL 20
8: Subsection (6)
28: Payments of tax by portfolio tax rate entity making no election
Section HL 21(3)(a)
a: of an amount of income tax equal to the part of the portfolio entity tax liability of the entity for the portfolio calculation period that does not relate to a payment by the entity under section HL 23B . 2007-10-01 s HL 21(3)(a)
29: Payments of tax by portfolio tax rate entity choosing to make payments when investor leaves
In section HL 23(3)(a) subsection (2) subsection (2) or section HL 23B 2007-10-01 s HL 23(3)(a)
30: New section HL 23B inserted
After section HL 23
HL 23B: Optional payments of tax by portfolio tax rate entities
When this section applies
1: This section applies to a portfolio tax rate entity that makes payments of tax under section HL 21 or HL 23 Optional payment during tax year of income tax relating to investor
2: The entity may make a payment of income tax to the Commissioner representing an amount of the portfolio entity tax liability of the entity for the investor and the investor's portfolio investor interest for the tax year. Time of optional payment
3: A payment under this section must be made by the end of the month after—
a: the portfolio calculation period in which the reduction of the investor's portfolio investor interest occurs, if the entity makes payments of tax under section HL 21
b: the month in which the reduction of the investor's portfolio investor interest occurs, if the entity makes payments of tax under section HL 23 Commissioner income tax investor portfolio entity tax liability portfolio investor interest portfolio tax rate entity tax year. 2007-10-01 s HL 23B
31: Portfolio investor allocated income and portfolio investor allocated loss
1: Section HL 24(2) (3) Portfolio investor allocated income for period
2: The person is treated as deriving from the portfolio tax rate entity in an income year an amount of portfolio investor allocated income subsection (4) Portfolio investor allocated loss for period
3: The person is treated as having in relation to the portfolio tax rate entity in an income year an amount of portfolio investor allocated loss
a: if the portfolio tax rate entity makes payments of tax under section HL 21 or HL 23
i: the amount by which zero is more than the amount described in subsection (4)
ii: zero; or
b: if the portfolio tax rate entity makes payments of tax under section HL 22 2007-10-01 s HL 24(2) and (3)
2: In section HL 24(4)
a: in the words before paragraph (a) tax year period containing portfolio allocation periods
b: in paragraph (a) tax year period 2007-10-01 s HL 24(4)
3: In section HL 24(5) 2007-10-01 s HL 24(5)
4: In section HL 24(6)
a: in paragraph (b) class income income
b: in paragraph (c) class loss loss
c: in paragraph (d) allocation period. allocation period:
e: fees
f: rebates 2007-10-01 s HL 24(6)
32: Treatment of portfolio investor allocated loss for other investors
1: In section HL 26(1) paragraph (a) in a portfolio investor class investor 2007-10-01 s HL 26(1)
2: In section HL 26(2) as a member of a portfolio investor class an investor 2007-10-01 s HL 26(2)
3: In section HL 26(2) , or were to have chosen, were liable 2007-10-01 s HL 26(2)
33: Credits received by portfolio tax rate entity or portfolio investor proxy
1: In section HL 27(3) and a portfolio investor class allocation period 2007-10-01 s HL 27(3)
2: In section HL 27(6) paragraph (a) in a tax year 2007-10-01 s HL 27(6)
3: Section HL 27(6)(a)
a: subsections (7) and (8)
i: to the income year in which the tax year ends, if the investor is a zero-rated portfolio investor; or
ii: to the income year corresponding to the tax year, if the entity makes payments of tax under section HL 21 2007-10-01 s HL 27(6)(a)
4: In section HL 27(7) paragraph (a) corresponding to the income year tax year 2007-10-01 s HL 27(7)
5: Section HL 27(7)(a)
a: if the investor is not a portfolio tax rate entity and the credits are under subpart LC (Foreign tax), a credit against income tax payable by the investor of the amount given by subsection (8) . 2007-10-01 s HL 27(7)(a)
6: In section HL 27(7)(b) if if the investor is a portfolio tax rate entity or 2007-10-01 s HL 27(7)(b)
7: Section HL 27(8) Amount of credit for foreign tax — zero-rated portfolio investors, other than portfolio investment entities, and investors having portfolio investor exit period
8: An investor to whom subsection (7)(a)
a: the amount of the allocated credits:
b: the amount calculated by multiplying the amount of portfolio investor allocated income for the investor for the tax year by,—
i: if the investor is not a zero-rated portfolio investor, the investor's portfolio investor rate for the portfolio allocation period ending before the investor's portfolio investor exit period; or
ii: if the investor is a zero-rated portfolio investor, the basic rate of tax for the investor for the tax year under schedule 1 2007-10-01 s HL 27(8)
8: Section HL 27(10) Other investor: credit for entity for foreign tax credits
10: The entity is treated as receiving for the tax year of the portfolio calculation period, for credits under subpart LC allocated to a portfolio investor class and an investor other than a zero-rated portfolio investor as a member of the portfolio investor class, a credit of an amount given by subsection (10C) subsection (10B) Use of credit
10B: The credit is against income tax payable by the entity for—
a: the portfolio calculation period and portfolio calculation periods—
i: later in the tax year, if the entity makes payments of tax under section HL 21
ii: earlier or later in the tax year, if the entity makes payments of tax under section HL 22 or HL 23
b: the investor as a member of the portfolio investor class or another portfolio investor class. Amount of credit
10C: The amount of the credit is the lesser of the following:
a: the total of—
i: the credits allocated to the portfolio calculation period and the investor as a member of the portfolio investor class; and
ii: the credits allocated to earlier portfolio calculation periods in the tax year and the investor that are not used by the entity as a credit against income tax payable for those portfolio calculation periods and for the investor as a member of the portfolio investor class or another portfolio investor class:
b: the amount of the entity's portfolio entity tax liability—
i: for the investor as a member of the portfolio investor class or another portfolio investor class; and
ii: the portfolio calculation period and earlier portfolio calculation periods in the tax year; and
iii: not met by a credit allocated to an earlier portfolio calculation period. 2007-10-01 s HL 27(10)
9: In section HL 27(11) subsection (2) subsection (3) 2007-10-01 s HL 27(11)
10: In section HL 27(11)(a)(ii)
a: in subsection (10)(b) in subsection (10B)(b)
b: by subsection (10) by subsection (10B) 2007-10-01 s HL 27(11)(a)(ii)
34: Portfolio entity formation loss
1: Section HL 28(3) Amount of portfolio entity formation loss available for allocation to portfolio allocation period
3: The maximum amount of portfolio entity formation loss that a portfolio tax rate entity may allocate to a portfolio allocation period (the relevant period
a: the amount of the portfolio entity formation loss that has not been allocated to an earlier portfolio allocation period, if, at the time the entity becomes a portfolio investment entity, the amount of portfolio entity formation loss is less than 5% of the total market value of the entity's portfolio entity investments; or
b: the amount calculated using the formula in subsection (4) paragraph (a) Formula
4: The maximum amount of portfolio entity formation loss under subsection (3)(b) Definition of items in formula
5: In the formula in subsection (4)
a: initial loss
b: days
i: the number of days in the period beginning with the day on which the entity becomes a portfolio investment entity and ending on the last day of the relevant period, if that number is less than or equal to 1095; or
ii: 1095, if paragraph (a)
c: loss used Amount of portfolio entity formation loss available for allocation to portfolio investor class and portfolio allocation period
6: The maximum amount of portfolio entity formation loss that a portfolio tax rate entity may allocate to a portfolio investor class for a relevant period is the lesser of the following amounts:
a: the maximum amount of portfolio entity formation loss given for the relevant period by subsection (3)
b: the amount calculated using the formula— Definition of items in formula
7: In the formula in subsection (6)(b)
a: class net income
b: credits
i: imputation credits:
ii: Maori authority credits:
iii: credits for resident withholding tax:
iv: dividend withholding payment credits:
c: rate schedule 1 clause 5 2007-10-01 s HL 28(3)
2: In section HL 28 dividend withholding payment credit imputation credit Maori authority credit portfolio entity investment portfolio investor class resident withholding tax 2007-10-01 s HL 28
35: Treatment of portfolio class taxable loss and portfolio class land loss for tax year
In section HL 30(1) of an entity making payments of tax under section HL 21 or HL 23 investor class 2007-10-01 s HL 30(1)
36: Portfolio investor proxies
In section HL 31(3)(e)(ii) provide. provide; and
f: provide to each portfolio investment entity in which the portfolio investor proxy holds portfolio investor interests for investors in a portfolio investor class, information concerning the investors and the portfolio investor interests that may be relevant to whether the portfolio investment entity meets the eligibility requirements for the entity. 2007-10-01 s HL 31(3)(e)(ii)
37: Companies included in group of companies
In section IG 1(2) paragraph (a) portfolio investment entity portfolio tax rate entity 2007-10-01 s IG 1(2)
38: Rebate for portfolio tax rate entity relating to certain investors
1: In section KI 1(1) paragraph (a) as a member of a portfolio investor class an investor 2007-10-01 s KI 1(1)
2: Section KI 1(3) 2007-10-01 s KI 1(3)
39: New subpart KJ
After subpart KH
KJ: KiwiSaver scheme and complying superannuation fund tax credits
KJ 1: Tax credits relating to KiwiSaver scheme and complying superannuation fund members
Tax credit
1: The Commissioner must pay, in accordance with section KJ 4 section KJ 3 section KJ 2 Rules
2: Section KJ 5 amount Commissioner complying superannuation fund KiwiSaver scheme member credit year
KJ 2: Person's requirements
For the purposes of section KJ 1(1)
a: is a member of a complying superannuation fund or a KiwiSaver scheme for which there are member credit contributions; and
b: is 18 years or older; and
c: is not entitled to withdraw an amount from a fund or scheme under schedule 1, clause 4(3) of the KiwiSaver Act 2006
d: has their principal place of residence in New Zealand, unless they meet the requirement in paragraph (e)
e: if paragraph (d) State Sector Act 1988
i: the person works for a charitable organisation named in regulations made under the Student Loan Scheme Act 1992
ii: the work meets 1 or more of the requirements in sections 38AEA(a)(i) to (iii) of the Student Loan Scheme Act 1992
f: where they meet the requirements of paragraph (e) paragraph (e) amount complying superannuation fund fund provider KiwiSaver scheme member credit contributions member credit year
KJ 3: Tax credit amount
Amount
1: For the member credit year, the amount of the tax credit is equal to the number of dollars calculated using the following formula: Definition of items in formula
2: In the formula,—
a: base amount
i: the total amount of a person's member credit contributions to all of the person's complying superannuation funds and KiwiSaver schemes for the member credit year:
ii: $1,042.86:
b: included days section KJ 2 amount complying superannuation fund KiwiSaver scheme member credit contributions member credit year
KJ 4: Payment
No deduction: direct credit
1: The Commissioner must pay the amount of tax credit under section KJ 1 section 68C of the Tax Administration Act 1994
a: without deduction or set-off for any other amount that the person or the person's fund provider may be obliged to pay the Commissioner; and
b: by direct credit; and
c: in accordance with subsection (2) Pro-rata payment
2: Where the person has more than 1 fund provider to whom the Commissioner must pay an amount of tax credit for a member credit year, the Commissioner must pay a fund provider the proportion of the tax credit that the person's member credit contributions for the year bears to the total amount of a person's member credit contributions to all of the person's complying superannuation funds and KiwiSaver schemes for the year. amount Commissioner complying superannuation fund KiwiSaver scheme member credit contributions member credit year
KJ 5: Rules
Credit: amount
1: The fund provider is treated as being credited with the tax credit for the purposes of recovering any amount of tax credit paid in excess of that properly payable under section KJ 1 Treatment as contribution
2: Despite subsection (1) KiwiSaver Act 2006 Treatment of tax credit
3: The fund provider must credit the amount of the tax credit on a pro rata basis across the investment products to which the person has subscribed or has been allocated as a member of the relevant KiwiSaver scheme or complying superannuation fund. Vesting of tax credit
4: The tax credit must vest in the person immediately after it is paid to the fund provider, despite any provision to the contrary. Override of other rules: tax credit paid in excess
5: Despite the relevant KiwiSaver scheme rules or complying fund rules, the relevant fund provider may remove an amount from a person's account for the purposes of paying to the Commissioner an amount of tax credit paid in excess of that properly payable under this subpart. Claw-back: permanent emigration
6: When a person for whom amounts of tax credit have been paid makes an application for, or otherwise wants, after their permanent emigration, a withdrawal or transfer from their KiwiSaver scheme or complying superannuation fund under schedule 1, clause 14 of the KiwiSaver Act 2006
a: the relevant fund provider must pay to the Commissioner the lesser of—
i: the amounts of the tax credit that have been paid for the person:
ii: the amount of employee's superannuation accumulation for the person, for a complying superannuation fund:
iii: the amount of the member's accumulation KiwiSaver Act 2006
b: the payment described in paragraph (a) Recovery of claw-back
7: A fund provider has an amount of tax credit paid in excess of that properly payable to the extent to which they fail to comply with subsection (6)(b) amount complying fund rules complying superannuation fund employee's superannuation accumulation fund provider KiwiSaver scheme.
40: Credit for investor for tax paid by entity if portfolio investor allocated income not excluded income
Section LD 10(2)
2: The taxpayer is entitled to a credit of tax against the taxpayer's income tax liability for the tax year equal to the amount of income tax paid by the portfolio tax rate entity in relation to the portfolio investor allocated income referred to in subsection (1) 2007-10-01 s LD 10(2)
41: New section LD 10B inserted
After section LD 10
LD 10B: Credit for zero-rated portfolio investor for tax paid by entity in relation to portfolio investor allocated income
1: This section applies for a taxpayer and a tax year if the taxpayer is a zero-rated portfolio investor and has for the tax year portfolio investor allocated income from a portfolio tax rate entity that pays income tax in relation to the portfolio investor allocated income.
2: The taxpayer is entitled to a credit of tax against the taxpayer's income tax liability for the tax year equal to the amount of income tax paid by the portfolio tax rate entity in relation to the portfolio investor allocated income referred to in subsection (1) 2007-10-01 s LD 10B
42: Credit for investor for payment under section HL 21(5) by entity for portfolio investor exit period
Section LD 11(2)
2: The taxpayer is entitled to a credit of tax against the taxpayer's income tax liability for the tax year equal to the amount of the payment by the entity under section HL 21(5) 2007-10-01 s LD 11(2)
43: Methods for calculating provisional tax liability
Section MB 4(4) Relationship of other methods with standard method, and modification of standard method
4: Subsections (5) to (7) subsection (3) Section MZ 10 section MB 4 subsection (3) 2007-10-01 s MB 4
44: GST ratio method
The following is added to section MB 7 Relationship with other provisions
9: Section MZ 11 sections MB 7 and MB 10 2007-10-01 s MB 7(9)
45: Calculating amount of instalment under standard and estimation methods
In section MB 9(3)
a: in paragraph (a)(i) 5% 5% ( section MZ 12 section MB 9
b: in paragraph (a)(ii) 10% 10% ( section MZ 12 2007-10-01 s MB 9(3)
46: Calculating amount of instalment using GST ratio
The following is added to section MB 10 Relationship with other provisions
4: Section MZ 11 sections MB 7 and MB 10 2007-10-01 s MB 10(4)
47: New sections MZ 10 to MZ 12
1: The following is added to subpart MZ
MZ 10: Calculating provisional tax instalments: section MB 4
1: This section applies, for a person's 2008–09 and 2009–10 income years, when the person is a new tax rate person for that year.
2: For the purposes of the standard method, and for the purpose of a provisional taxpayer calculating the amount of provisional tax under section MB 4(3)
a: for the 2008–09 income year,—
i: 105% is treated as 95% in section MB 4(3)(a)
ii: 110% is treated as 100% in section MB 4(3)(b)
b: for the 2009–10 income year, 110% is treated as 100% in section MB 4(3)(b)
MZ 11: Calculating provisional tax instalments: sections MB 7 and MB 10
1: This section applies, for a person's 2008–09 and 2009–10 income years when—
a: the person is a new tax rate person for that year; and
b: in section MB 7 income tax amounts
c: the income tax amounts are for the 2007–08 or earlier income years.
2: For the purposes of a provisional taxpayer calculating the amount of an instalment under section MB 10 section MB 7
MZ 12: Calculating provisional tax instalments: section MB 9
1: This section applies, for a person's 2008–09 and 2009–10 income years, when the person is a new tax rate person for that year.
2: For the purposes of a provisional taxpayer calculating the amount of an instalment under section MB 9(2)
a: for the 2008–09 income year,—
i: section MB 9(3)(a)(i)
ii: section MB 9(3)(a)(ii)
b: for the 2009–10 income year, section MB 9(3)(a)(ii) 2007-10-01 ss MZ 10 to MZ 12
2: Subsection (1)
48: Application of NRWT rules
1: In section NG 1(2)(a) and dividends from portfolio listed companies
2: In section NG 1(2)(f) section CX 44D(3) section CX 44D(2) or (3) 2007-10-01 ss NG 1(2)(a) and NG 1(2)(f)
49: Definitions
1: This section amends section OB 1
2: In the definition of allowable rebates paragraph (a) of money) of money) and excluding tax credits allowed under subpart KJ (KiwiSaver scheme and complying superannuation fund tax credits)
3: In the definition of complying fund rules paragraph (a) 7, and 9 7, 9, and 17
4: In the definition of complying fund rules paragraph (c)
cb: require that an employee's superannuation accumulation is used to fund benefits that are calculated only by reference to the amount of that accumulation; and .
5: In the definition of complying fund rules paragraph (e)
eb: require that, for a transfer to another complying superannuation fund in accordance with paragraph (d)
i: any written evidence provided to the old fund provider by the member under section KJ 2(f)
ii: the amounts of tax credits received by the old fund provider under subpart KJ (KiwiSaver scheme and complying superannuation fund tax credits); and
iii: any information held by the old fund provider that would be relevant to the new fund provider making a claim under section 68C of the Tax Administration Act 1994 .
6: In the definition of employee's superannuation accumulation
a: in paragraph (a) completely
b: after paragraph (a)
ab: the amount of tax credit under section KJ 1 section KJ 5(2) .
7: After the definition of fully employed person fund provider
8: In the definition of income tax liability paragraph (a)
a: means, for a person,—
i: an income tax liability for the person and a tax year calculated under subpart BC (Calculating and satisfying income tax liabilities), if subparagraph (ii)
ii: income tax for the person and a tax year calculated under subpart HL (Portfolio investment entities), if the person is a portfolio tax rate entity; and . 2007-10-01 def
9: After the definition of member member credit contributions
a: specified superannuation contributions; and
b: contributions withdrawn under a mortgage diversion facility provided for in regulations made under section 229 of the KiwiSaver Act 2006 member credit year .
10: After the definition of new start grant new tax rate person
a: means a person who uses a 30% basic rate that applies for the 2008–09 and later income years:
b: includes a portfolio tax rate entity . 2007-10-01 def
11: After the definition of permit-specific asset permitted withdrawal
a: the KiwiSaver scheme rules, as defined in section 4 of the KiwiSaver Act 2006
b: the complying fund rules, as defined in this Act .
12: In the definition of portfolio investor exit period
a: in the words before paragraph (a) portfolio investor class of a investor in a
b: in paragraph (a)(ii) and the portfolio investor class and any other portfolio investor classes would
c: in paragraph (a)(ii) for the portfolio investor class and any other portfolio investor classes portfolio investor interest
d: in paragraph (a)(ii) period; or period; and
iii: the amount of the portfolio entity tax liability referred to in subparagraph (ii) section HL 23B .
e: in paragraph (b)(i) the entity the portfolio investor class
f: paragraph (b)(ii)
ii: ending on a day in the tax year on which the entity's portfolio entity tax liability under section HL 20 . 2007-10-01 def
13: In the definition of portfolio investor rate
a: in paragraph (a) 33% 30%
b: paragraphs (b)(i) (ii)
i: before the end of the portfolio calculation period, if the entity makes payments of tax under section HL 21
ii: before the end of the tax year in which the portfolio calculation period occurs, if the entity makes payments of tax under section HL 23
iii: before the entity has calculated the portfolio investor allocated income or portfolio investor allocated loss for the investor and the period; and
iv: by a notice satisfying section 28B of the Tax Administration Act 1994 . 2007-10-01 def
14: In the definition of portfolio land company paragraph (b) subparagraph (i) at the beginning of the tax year on 80% of the days in the corresponding income year on which the company has property with a market value equal to or more than $100,000 2007-10-01 def
15: The definition of portfolio listed company portfolio listed company
a: is listed on a recognised exchange in New Zealand or meets the requirements of section HL 11B
b: has become a portfolio investment entity under section HL 12
c: has not ceased to be a portfolio listed company under section HL 11B
d: has not ceased to be a portfolio investment entity under section HL 14 . 2007-10-01 def
16: In the definition of portfolio tax rate entity paragraph (d)
d: is not a portfolio defined benefit fund . 2007-10-01 def
17: In the definition of prescribed investor rate
a: in paragraph (a) 33% 30%
b: in paragraph (b)(ii) allocated income allocated income after subtraction of portfolio investor allocated loss
c: paragraph (c)(ii)
ii: is a portfolio investment entity other than a person to whom paragraph (a)(ii) .
d: paragraph (c)(iv)
iv: is a superannuation fund other than a person to whom paragraph (a)(ii) . 2007-10-01 def
18: After the definition of widely-held company widely-held GIF
a: the investor membership requirements in section HL 6(1)
b: one or more of paragraphs (a) and (c) to (e) qualifying unit trust widely-held superannuation fund
a: the investor membership requirements in section HL 6(1)
b: one or more of paragraphs (a) and (c) to (e) qualifying unit trust .
19: Subsection (4)
20: If subsection (4) subsection (19) subsection (4)
21: Subsections (13)(a) (17)(a)
a: for a portfolio tax rate entity to which section HL 21 HL 23 Income Tax Act 2004
b: for a portfolio tax rate entity to which section HL 22 Income Tax Act 2004
22: Subsection (18)
50: Schedule 1—Basic rates of income tax and specified superannuation contribution withholding tax
1: In schedule 1
a: in clause 1 33 cents 30 cents
b: in clause 4 clause 7 or 8 clause 7, 8, or 8B
c: in clause 5 33 cents 30 cents
d: clause 6 2007-10-01 sch
e: in clause 7 33 cents 30 cents
f: after clause 8
8B: To the extent to which taxable income of a trustee is not included in the provisions of clause 7 or 8
a: an approved unit trust to which the Income Tax Act (Exempt Unit Trusts) Order 1990
b: a widely-held superannuation fund:
c: a widely-held GIF.
2: Subsections (1)(a) (b) (c) (e) (f)
2: Amendments to other Acts and Regulations
Tax Administration Act 1994
51: Tax Administration Act 1994
Sections 52 to 56 Tax Administration Act 1994
52: Portfolio tax rate entity to give statement to investors and request information
1: Section 31B(1)(a) (b) for each tax year 2007-10-01 s 31B(1)(a) and (b)
2: Section 31B(2)
2: A portfolio tax rate entity must give to an investor in the entity who has a portfolio investor exit period a notice giving information that the Commissioner considers relevant for each portfolio calculation period in which the portfolio exit period falls, if the portfolio calculation period is more than a day. 2007-10-01 s 31B(2)
3: After section 31B(2)
2B: A notice required by subsection (2) 2007-10-01 s 31B(2B)
4: In section 31B(3)(a) income year tax year 2007-10-01 s 31B(3)(a)
5: In section 31B(3)(b) income year tax year 2007-10-01 s 31B(3)(b)
6: In section 31B(4) income year tax year 2007-10-01 s 31B(4)
53: Annual returns of income not required
After section 33A(1)(b)(x)
xi: portfolio investor allocated income that is not excluded income; and . 2007-10-01 s 33A(1)(b)(xi)
54: Commissioner may approve furnishing of return information by electronic means
In section 36(3)(ba) or annual reconciliation statement under section 57B employer monthly schedule 2007-10-01 s 36(3)(ba)
55: Portfolio tax rate entities and portfolio investor proxies to make returns, file annual reconciliation statement
1: Section 57B(4)(a)(ii) 2007-10-01 s 57B(4)(a)(ii)
2: Section 57B(6)(a) (b)
a: by 30 June of the calendar year in which the tax year ends, if—
i: the person has a corresponding income year that does not end after the end of the tax year; and
ii: the person is a portfolio tax rate entity or portfolio investor proxy at the end of that corresponding income year; or
b: by the end of the second month following the month in which the corresponding income year for the portfolio tax rate entity ends, if—
i: the portfolio tax rate entity has a corresponding income year that ends after the end of the tax year; and
ii: the person is a portfolio tax rate entity or portfolio investor proxy at the end of that corresponding income year; or
c: by the end of the second month following the month in which the entity ceases to be a portfolio tax rate entity or portfolio investor proxy, if the person ceases to be a portfolio tax rate entity or portfolio investor proxy in the corresponding year. 2007-10-01 s 57B(6)(a) and (b)
56: New section 68C
After section 68B
68C: Tax credit relating to KiwiSaver and complying superannuation fund members: member credit form
1: This section applies to a person's fund provider.
2: The fund provider must claim a tax credit under section KJ 1 of the Income Tax Act 2004
a: is the person's fund provider on—
i: 30 June of the member credit year; or
ii: the day in the member credit year that is before the person ceases to be a member of the fund provider's fund or scheme due to permitted withdrawals other than transfers; and
b: is reasonably satisfied of the number of days in the member credit year on which the person meets the requirements of section KJ 2(d) of that Act
c: has no knowledge that the person does not meet the requirements of section KJ 2(a) to (c), and (e) and (f) of that Act
3: The fund provider must claim a tax credit for the person for the member credit year by furnishing to the Commissioner a member credit claim in relation to the person, in the form prescribed by the Commissioner. The member credit claim must—
a: contain the person's name, address, and tax file number, the amount of the person's member credit contributions for the member credit year, and any other information that the Commissioner may require; and
b: be furnished on a date determined by the Commissioner.
4: The fund provider may claim a tax credit under section KJ 1 subsection (2)(b) and (c) subsection (3) subsection (3)(a) KiwiSaver Act 2006
57: KiwiSaver Act 2006
Sections 58 to 69 KiwiSaver Act 2006
58: Interpretation
In section 4(1) Crown contribution Crown contribution
a: the contribution made by the Crown under section 226
b: the amount of tax credit under section KJ 1 of the Income Tax Act 2004 section KJ 5(2) of that Act .
59: Application
In section 6(1)(a) who is serving outside New Zealand; and who is—
i: serving outside New Zealand; and
ii: employed on New Zealand terms and conditions; and
iii: serving in a jurisdiction where offers of KiwiSaver scheme membership are lawful; and .
60: Other situations when automatic enrolment rules do not apply
In section 14(1)(c) PAYE rules. PAYE rules:
d: if amounts are withheld for an employee under the PAYE rules solely because section OE 1(5) of the Income Tax Act 2004
61: Eligibility to be exempt employer
In section 25(3) permanent employees permanent employees
a: who are not employed in temporary employment (as described in section 12
b: to whom the automatic enrolment rules would apply, but for the application of this section.
62: Employer may choose scheme for employees
Section 46(3)
3: In this section, permanent employees
a: who are not employed in temporary employment (as described in section 12
b: to whom the automatic enrolment rules would apply, but for the application of section 14
63: Notification of transfers and requirement to transfer funds and information
In section 56(3)(c)(iii) in force. in force; and
iv: of any written evidence provided to a provider of the old scheme by the member under section KJ 2(f) of the Income Tax Act 2004
v: of the amounts of tax credits received by a provider of the old scheme under subpart KJ of that Act; and
vi: of any information held by a provider of the old scheme that would be relevant to a provider of the new scheme making a claim under section 68C of the Tax Administration Act 1994
64: Contributions from employer may be paid via Commissioner
1: In the heading to section 93 may may only
2: In section 93(1) may may only
65: Employer must give notice that employer contributions to be paid via Commissioner
Section 94
66: New section 128A
After section 128
128A: Terms relating to members' tax credits implied into trust deed
1: The terms relevant to the tax credits described in section KJ 1 of the Income Tax Act 2004
a: a KiwiSaver scheme in relation to the KiwiSaver scheme:
b: a complying superannuation fund in relation to the complying superannuation fund.
2: The law relating to the tax credits—
a: applies despite anything to the contrary in a trust deed of a scheme or fund; and
b: is enforceable by a trustee, and by a member, of the scheme or fund.
67: Application of Securities Act 1978
In section 209(2) under this Act in respect of KiwiSaver schemes and complying superannuation funds
68: New section 233
After section 232
233: Transitional provision: pre-1 July 2007 securities law documentation
1: This section applies to the following documents:
a: a prospectus that is registered under the Securities Act 1978
b: an investment statement under the Securities Act 1978
2: A document to which this section applies is as valid and effectual as it would have been if the Taxation (KiwiSaver and Company Tax Rate Amendments) Act 2007 had not been enacted and as if the relevant KiwiSaver scheme or complying superannuation fund had not changed as a result.
69: Schedule 1—KiwiSaver scheme rules
1: In clause 12(2) calculating the amount of the Crown contribution calculating the amount of the Crown contribution, and disregarding any part of that contribution arising from a tax credit under section KJ 1 of the Income Tax Act 2004
2: In clause 14(1) accumulation accumulation less the amount of the Crown contribution arising from a tax credit under section KJ 1 of the Income Tax Act 2004
3: The following is added to schedule 1
17: Crown contributions: tax credits
Despite rules 4 to 14 section KJ 1 of the Income Tax Act 2004
a: before the member gives the fund provider Income Tax Act 2004
b: to the extent to which the fund provider included days section KJ 3 of the Income Tax Act 2004 Companies Act 1993
70: Dividends
In section 53(2) Companies Act 1993 by section HL 8 as a result of section HL 7 2007-10-01 s 53 Superannuation Schemes Act 1989
71: Dealing with applications for complying superannuation funds
1: Sections 35(1)(a) (b) Superannuation Schemes Act 1989
a: the registered scheme and any relevant participation agreement evidence rules that subject the following to complying fund rules:
i: relevant contributions:
ii: returns on relevant contributions:
iii: relevant benefits; and .
2: Subsection (1)
3: If subsection (1) subsection (2) subsection (1) Taxation (Savings Investment and Miscellaneous Provisions) Act 2006
72: New section 97B inserted
After section 97 Taxation (Savings Investment and Miscellaneous Provisions) Act 2006
97B: Application under section HL 11
Despite section 2(22) section HL 11 section 97 . Goods and Services Tax (Grants and Subsidies) Order 1992
73: Schedule—Non-taxable grants and subsidies
The following is added to the schedule of the Goods and Services Tax (Grants and Subsidies) Order 1992
5: The Commissioner of Inland Revenue crediting, transferring, refunding, dealing with, or otherwise paying, a tax credit under the Income Tax Act 2004 Tax Administration Act 1994 subpart KJ of the Income Tax Act 2004


1: Title
This Act is the Crimes (Substituted Section 59) Amendment Act 2007.
2: Commencement
This Act comes into force one month after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Crimes Act 1961
4: Purpose
The purpose of this Act is to amend the principal Act to make better provision for children to live in a safe and secure environment free from violence by abolishing the use of parental force for the purpose of correction.
5: New section 59 substituted
Section 59
59: Parental control
1: Every parent of a child and every person in the place of a parent of the child is justified in using force if the force used is reasonable in the circumstances and is for the purpose of—
a: preventing or minimising harm to the child or another person; or
b: preventing the child from engaging or continuing to engage in conduct that amounts to a criminal offence; or
c: preventing the child from engaging or continuing to engage in offensive or disruptive behaviour; or
d: performing the normal daily tasks that are incidental to good care and parenting.
2: Nothing in subsection (1)
3: Subsection (2) subsection (1)
4: To avoid doubt, it is affirmed that the Police have the discretion not to prosecute complaints against a parent of a child or person in the place of a parent of a child in relation to an offence involving the use of force against a child, where the offence is considered to be so inconsequential that there is no public interest in proceeding with a prosecution.
6: Amendments to Education Act 1989
1: This section amends the Education Act 1989
2: Section 139A(1) (2) Education Act 1989 , unless that person is a guardian of the student or child
7: Chief executive to monitor effects of this Act
1: The chief executive must, in accordance with this section, monitor, and advise the Minister on, the effects of this Act, including the extent to which this Act is achieving its purpose as set out in section 4
2: As soon as practicable after the expiry of the period of 2 years after the date of the commencement of this Act, the chief executive must—
a: review the available data and any trends indicated by that data about the matters referred to in subsection (1)
b: report the chief executive's findings to the Minister.
3: As soon as practicable after receiving the report under subsection (2)
4: In this section, chief executive and Minister have the same meanings as in section 2(1) Children, Young Persons, and Their Families Act 1989


Social Security Amendment Act 2007

1: Title
This Act is the Social Security Amendment Act 2007.
2: Commencement
1: Part 1 1 to 3
2: Sections 12 13 2 3
3: Part 2 4 5
4: The rest of this Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Social Security Act 1964
1: Provisions coming into force on 28 May or 2 July 2007
Substantive amendments
4: Interpretation
1: Section 3(1) employment required to satisfy the work test activity in the community employment required to satisfy the work test section 102(4) .
2: The following subsection is added to section 3
6: The definition of income subsection (1) section 132H
5: Widows' benefits
Section 21 subsections (3) to (6)
6: For the purposes of this section, the chief executive may, in the chief executive's discretion, regard a dependent child as being a child of an applicant, and the applicant as being the mother of the child, if—
a: the child—
i: is being maintained by the applicant; and
ii: was at any time maintained by the applicant's husband; or
b: section 28(a) or 29(b)
c: the child's parents are unwilling to support the child because of circumstances the chief executive considers exceptional.
6: Interpretation
Section 27A subsections (1) to (3)
3: For the purposes of sections 27B to 27D and Schedule 16
a: the child—
i: is being maintained by the applicant; and
ii: was at any time maintained by the applicant's spouse or partner; or
b: section 28(a) or 29(b)
c: the child's parents are unwilling to support the child because of circumstances the chief executive considers exceptional.
7: Domestic purposes benefits for care at home of the sick or infirm
Section 27G subsection (2)
2: Subject to the provisions of this Act, an applicant who has attained the age of 16 years and meets the residential requirements in section 74AA
a: hospital care, rest home care, or residential disability care, within the meaning of the Health and Disability Services (Safety) Act 2001
b: care of the kind referred to in section 141 of the Children, Young Persons, and Their Families Act 1989
c: care of a kind equivalent to any of those kinds of care.
2A: An applicant aged 16 or 17 years must not be granted a domestic purposes benefit under this section unless the chief executive is satisfied, having regard to the circumstances of the applicant, the person he or she is giving care and attention to, and their families, that no other caregiver is reasonably available to care for the other person.
8: Independent youth benefits: single persons
Section 60FA(2) paragraph (b)
ba: because the person has ceased to be subject to—
i: an agreement made under section 140 of the Children, Young Persons, and Their Families Act 1989
ii: an order under section 78, 101, or 283(n) of that Act
iii: a sole guardianship order under section 110 of that Act .
9: Limitation in certain other cases
Section 74 subsection (1)
1A: Subsection (1)(d) section 132I
10: New section 74AA inserted
1: The following section is inserted after section 74
74AA: Residential requirements for certain benefits
1: A person who applies for a benefit of a kind stated in subsection (2)
a: is a New Zealand citizen, or is a person who—
i: holds or is deemed to hold a residence permit under the Immigration Act 1987
ii: is exempt from holding a residence permit under section 12 of that Act
b: is ordinarily resident in New Zealand when he or she first applies for the benefit; and
c: except in the case of a person who has refugee status under the Immigration Act 1987 paragraph (a)
2: The benefits referred to in subsection (1)
2: The principal Act is consequentially amended in the manner set out in Schedule 1
11: Commencement of benefits
1: Section 80 subsection (2)
2: A benefit is subject to a stand down, and commences on a date calculated in accordance with section 80BA
a: the benefit is a work-tested benefit (other than an independent youth benefit granted to a person undertaking employment-related training) and the applicant is not subject to a non-entitlement period; or
b: the benefit is a widow's benefit, a domestic purposes benefit, a sickness benefit, or an invalid's benefit.
2: Section 80(3) unless subsection (11)
3: Section 80(5)(b) , an independent youth benefit, an invalid's benefit, a sickness benefit, or an unemployment benefit purposes benefit
4: Subsections (9) (11) (12)
12: New section 80AA inserted
1: The following section is inserted after section 80
80AA: Minister may allow back-dating of benefit where earlier failure to grant it based on error
1: With the consent of the Minister (given in relation to a particular applicant or applicants of a stated kind or description) a benefit (or a benefit of a stated kind) may commence at a time earlier than the time an application for it was made.
2: The Minister must not give consent unless satisfied that—
a: in the case of a particular applicant, the particular applicant—
i: could not reasonably have been expected to apply at the earlier time because of some erroneous action or inaction on the part of the department; or
ii: at or before the earlier time, tried to apply or applied incompletely, and did not proceed because of some erroneous action or inaction on the part of the department; or
b: in the case of applicants of a stated kind or description,—
i: applicants of that kind or description could not reasonably have been expected to apply at earlier times because of some erroneous action or inaction on the part of the department in relation to applicants of that kind or description; or
ii: at earlier times, some applicants of that kind or description tried to apply or applied incompletely, and did not proceed because of some erroneous action or inaction on the part of the department.
3: For the purposes of subsection (2)
a: giving wrong advice:
b: erroneously failing or refusing to provide information, help, or some document or form.
4: Consent given under subsection (1)
5: Subsection (1)
6: If the Minister delegates to the chief executive the exercise of the power to consent conferred by subsection (1) section 12J
2: The enactments specified in Schedule 2
13: Payment of benefits
1: The following subsection is inserted after section 82(2)
2A: The following benefits are paid in respect of a 7-day week: a domestic purposes benefit, an independent youth benefit, an invalid's benefit, a sickness benefit, an emergency benefit, an unemployment benefit, and a widow's benefit.
2: The principal Act is amended in the manner set out in Schedule 3
14: Interpretation
1: Section 88A
a: repealing the definition of activity in the community
b: omitting an activity in the community or recognised community activity
2: Section 123C(1)
a: omitting or an activity in the community paragraph (a)
b: inserting or activity in the community activity paragraph (b)
15: New sections 132H and 132I inserted
The following sections are inserted after section 132G
132H: Rules providing for determination of incomes of certain people by chief executive
1: The Governor-General may, by Order in Council, make rules—
a: prescribing how the chief executive is to assess and determine for the purposes of this Act the income of any or all of the following:
i: self-employed people:
ii: people carrying on business in a partnership:
iii: people trading as a small business:
iv: directors of a company:
v: people carrying on business or trade through a company of which they are—
A: a director and a shareholder; or
B: an employee and a shareholder; or
C: a director, a shareholder, and an employee:
vi: people otherwise engaged in business or trade; and
b: prescribing the circumstances in which those rules apply.
2: Rules under subsection (1)
a: the kinds of deduction from income allowed under the Income Tax Act 2004
i: the circumstances in which the deductions are to be disregarded; and
ii: whether the deductions are to be disregarded wholly or in part only:
b: how income is to be calculated where business accounts are presented in cash or accrual form:
c: livestock valuation methods, and their treatment, in calculating income:
d: the extent (if any) to which, and circumstances in which, any or all of the following are to be treated as a person's income:
i: the person's drawings from a business or trade:
ii: goods or services supplied to the person by a business or trade:
iii: distributions to the person from a business or trade:
iv: income from a business or trade by the person:
e: how it is to be determined whether a person has used assets of a business or trade for no consideration or inadequate consideration:
f: how a person's income is to be determined where he or she has used assets of a business or trade for no consideration or inadequate consideration:
g: the extent (if any) to which depreciation or other provision for replacement of capital assets is to be—
i: allowed as a deduction from income; or
ii: disregarded in calculating income:
h: the extent (if any) to which, and circumstances in which, either or both of the following are to be treated as income:
i: distributions from a company:
ii: retained profits of a company:
i: the treatment of loss attributing qualifying companies (within the meaning of the Income Tax Act 2004
3: Subsection (2)(d)
4: Subsection (3) subsection (1)
5: This section does not limit or affect the generality of section 132
132I: Rules relating to determination by chief executive of deprivation of property or income
1: The Governor-General may, by Order in Council, for the purposes of section 74(1)(d)
a: relating to the deprivation of property, income, or both; and
b: prescribing the circumstances in which the rules apply.
2: This section does not limit or affect the generality of section 132
16: Schedule 28 amended
1: Item 1 of Schedule 28
a: repealing paragraphs (b) to (i); and
b: omitting from paragraph (j) 10 2
2: Item 2 of Schedule 28
a: repealing paragraphs (b) to (i); and
b: omitting from paragraph (j) 10 2 Transitional
17: Widows' benefits
If, immediately before the commencement of section 5
18: Domestic purposes benefits
1: If, immediately before the commencement of section 6
2: If, immediately before the commencement of section 7
19: Stand down periods
1: This subsection applies to a benefit if—
a: it was granted before 28 May 2007; and
b: by virtue of section 80BA subsection (2)
2: A benefit to which subsection (1)
a: 28 May 2007:
b: the day on which it would have commenced if sections 11(3) 16
20: Transitional arrangements for financially disadvantaged people
1: The Governor-General may, by Order in Council, make regulations authorising the provision of financial assistance to any people who are financially disadvantaged as a result of the net effects of the amendments made by this Act.
2: The regulations must state the day on and after which they have effect (which may be earlier than the day on which they were made).
3: The chief executive may provide financial assistance of the kind prescribed by the regulations to a person disadvantaged as a result of the net effects of the amendments made by this Act—
a: in the amount, for the period, and in accordance with the criteria, prescribed by the regulations; and
b: in accordance with any other requirements imposed by the regulations.
4: After it has initially been granted, financial assistance provided under the regulations must for the purposes of the principal Act be treated as a benefit; and the principal Act applies accordingly.
5: A decision or determination made by the chief executive under the regulations is a decision or determination for the purposes of section 12J(1) Validation
21: Commencement of benefits
The validity of the making of a payment of an independent youth benefit before the commencement of section 11 subsection (1)
2: Provisions coming into force on 24 September 2007
22: Interpretation
1: Section 3(1) application part-time work-tested beneficiary suitable employment application date of first contact part-time work-tested beneficiary
a: who is a work-tested spouse or partner; and
b: whose youngest dependent child is aged 6 years or older, but under 18 years suitable employment section 60GAB . 2007-09-24 Section 3(1) application Section 3(1) date of first contact Section 3(1) part-time work-tested beneficiary Section 3(1) suitable employment
2: Section 3(1)
a: paragraph (e) work-tested beneficiary 2007-09-24 Section 3(1) work-tested beneficiary
b: paragraph (d) work-tested benefit 2007-09-24 Section 3(1) work-tested benefit
23: New sections 1A and 1B inserted
The following sections are inserted after section 1
1A: Purpose
The purpose of this Act is—
a: to enable the provision of financial and other support as appropriate—
i: to help people to support themselves and their dependants while not in paid employment; and
ii: to help people to find or retain paid employment; and
iii: to help people for whom work may not currently be appropriate because of sickness, injury, disability, or caring responsibilities, to support themselves and their dependants:
b: to enable in certain circumstances the provision of financial support to people to help alleviate hardship:
c: to ensure that the financial support referred to in paragraphs (a) and (b)
i: that where appropriate they should use the resources available to them before seeking financial support under this Act; and
ii: any financial support that they are eligible for or already receive, otherwise than under this Act, from publicly funded sources:
d: to impose administrative and, where appropriate, work-related requirements on people seeking or receiving financial support under this Act.
1B: Principles
Every person exercising or performing a function, duty or power under this Act must have regard to the following general principles:
a: work in paid employment offers the best opportunity for people to achieve social and economic well-being:
b: the priority for people of working age should be to find and retain work:
c: people for whom work may not currently be an appropriate outcome should be assisted to plan for work in the future and develop employment-focused skills:
d: people for whom work is not appropriate should be supported in accordance with this Act. 2007-09-24 Section 1A Section 1B
24: New section 11D inserted
The following section is inserted after section 11C
11D: Application process for benefits
1: A benefit must not be granted to an applicant unless the requirement stated in subsection (2)
2: The requirement referred to in subsection (1)
a: an application form (provided by the chief executive for the purpose) completed by or on behalf of the applicant and his or her spouse or partner (if any) to the chief executive's satisfaction; and
b: any supporting evidence (for example, a medical certificate) reasonably required by the chief executive.
3: The form referred to in subsection (2)(a)
4: The receipt by the department of a completed application form relating to a benefit of one kind is sufficient compliance with subsection (2)(a)
5: The chief executive—
a: may waive all or part of a requirement to provide information under this section if satisfied that the department—
i: already holds the information concerned; or
ii: already holds enough other information to determine the matter for which the information concerned is needed; and
b: may waive the requirement to complete an application form if satisfied that the department already holds a form relating to an application that has lapsed under subsection (8)
6: Subsection (1) subsection (5) section 81(3)
7: If the requirement stated in subsection (2) sections 80 and 80BA
8: An application for a benefit lapses at the close of the period of 20 working days after the date of first contact (as from time to time extended under subsection (10) subsection (2)
9: Subsection (8) section 19 of the Social Welfare (Transitional Provisions) Act 1990
10: Before or after the expiration of the period referred to in subsection (8) subsection (2)
11: The combined effect of subsections (1) and (8)
12: This section is subject to section 96A 2007-09-24 Section 11D
25: Investigation of claims and grant of benefits
Section 12 subsection (1)
1AA: If he or she thinks an investigation into an application for a benefit of kind A is unlikely to be completed quickly (for example, because of the need to obtain further medical evidence), the chief executive may grant the applicant a benefit of kind B to which the applicant is entitled, on the basis that a benefit of kind A will be granted retroactively if it becomes apparent that the applicant is entitled to a benefit of kind A; and in that case, if (when the investigation has been completed) it becomes apparent that the applicant is in fact entitled to a benefit of kind A, the chief executive may—
a: grant the applicant a benefit of kind A commencing on the date on which it would have commenced if the investigation had been completed before the benefit of kind B was granted; and
b: terminate the benefit of kind B on that date. 2007-09-24 Section 12(1AA)
26: Obligations on spouse or partner of invalid's beneficiary
Section 42A(2)
2: A person to whom this section applies—
a: must comply with—
i: a requirement under section 60Q
ii: any other obligation arising under any of sections 60Q to 60S
b: if he or she is a work-tested spouse or partner, must comply with the work test. 2007-09-24 Section 42A(2)
27: New section 54E substituted
Section 54E
54E: Obligations of spouse or partner of sickness beneficiary
From the time that payment of the sickness benefit commences, the spouse or partner of a person granted a sickness benefit at a work-test married rate—
a: must comply with—
i: a requirement under section 60Q
ii: any other obligation arising under any of sections 60Q to 60S
b: if he or she is a work-tested spouse or partner, must comply with the work test. 2007-09-24 Section 54E
28: New sections 60GAB and 60GAC inserted
1: The following sections are inserted after section 60GAA
60GAB: Independent youth benefits: obligations
1: A person granted an independent youth benefit is subject to the obligations set out in subsection (2) or (3)
2: Unless subsection (3)
a: when required by the chief executive, to participate, for at least 30 hours a week and not more than 40 hours a week, in any approved activities the person has previously agreed in writing to undertake; or
b: to be available for, and take reasonable steps to obtain, full-time employment, to the satisfaction of the chief executive.
3: The obligations of a person granted an independent youth benefit on the grounds stated in section 60F(6)
4: A failure without good and sufficient reason to comply with obligations under this section is subject to sanctions, as provided in section 115A
5: In this section— approved activity
a: attending and participating in education or employment-related training; or
b: taking reasonable steps to obtain suitable employment, including attending and participating in any interview for any opportunity of suitable employment to which the person is referred by the chief executive, and undertaking work-focused activities; or
c: attending and participating in an activity (other than activity in the community) intended to develop the person's capabilities for employment, including a social rehabilitation programme; or
d: attending and participating in skills training; or
e: a combination of any of the activities described in paragraphs (a) to (d) work-focused activity
a: attending and participating in an employment-related seminar provided by the department, or by any other person approved by the chief executive for the purpose:
b: attending and participating in an interview for an opportunity of suitable employment to which the person concerned is referred by the chief executive:
c: attending and participating in employment-related training approved by the chief executive for the purpose:
d: attending and participating in an interview with an officer of the department:
e: completing any self-assessment or planning required by the chief executive.
60GAC: Department to explain obligations to beneficiaries
The chief executive must take reasonable and appropriate steps to make every person granted an independent youth benefit aware, as soon as is practicable after the benefit is granted, of—
a: his or her obligations under section 60GAB
b: the consequences of failure to comply with the obligations and, in particular, the sanctions that may be imposed under section 115A 2007-09-24 Sections 60GAB and 60GAC
2: Section 60F(3)(c) 2007-09-24 Section 60F(3)(c)
3: Sections 77(2) (3) an independent youth benefit, or invalid's benefit, for a work-tested beneficiary or an invalid's benefit, for a work-tested beneficiary, or an independent youth benefit 2007-09-24 Section 77(2) and (3)
29: Purpose of sections 60Q to 60Z
1: Section 60P(a) , and the spouses and partners (other than work-tested spouses or partners) of emergency, invalids', sickness, and unemployment beneficiaries, widows' beneficiaries 2007-09-24 Section 60P(a)
2: Section 60P paragraph (a)
ab: to facilitate the movement of invalids' beneficiaries and sickness beneficiaries into employment as their disability-related or medical conditions, and circumstances, allow: . 2007-09-24 Section 60P(ab)
30: Personal development and employment plans
1: Section 60Q(1) paragraphs (a) to (c)
a: to attend and participate in one or more interviews with the chief executive for any or all of the following purposes:
i: identifying the matters referred to in subsection (2)
ii: carrying out any of the activities referred to in any of paragraphs (ab) to (d)
iii: any other purpose related to either of those purposes:
ab: to undertake planning for personal development and employment:
b: to develop, in co-operation with and with the assistance of the chief executive, a personal development and employment plan for the person based on the matters referred to in subsection (2)
c: to co-operate with the chief executive in the conduct of any review of the person's personal development and employment plan under section 60S
ca: to undertake a work-related activity or programme included in the person's personal development and employment plan:
cb: to undertake any activity or any rehabilitation (other than an activity or rehabilitation involving participation in work, voluntary work, activity in the community, or unpaid work experience, or medical treatment) the chief executive considers suitable for the beneficiary to improve the beneficiary's work-readiness or prospects for employment: . 2007-09-24 Section 60Q(1)(a), (ab), (b), (c), (ca) and (cb)
2: The following subsections are inserted in section 60Q subsection (3)
3A: A person—
a: cannot be required to include in his or her personal development and employment plan provisions relating to his or her undertaking activity in the community; and
b: cannot be required under subsection (1)
3B: Subsection (3A)(a) 2007-09-24 Section 60Q(3A) and (3B)
3: Section 60Q(6)
6: This section applies to every person (other than a person for the time being exempted under subsection (7)
a: is the recipient of—
i: a benefit under section 21
ii: a benefit under section 27B
iii: a benefit under section 27C
iv: a benefit under section 40
v: a benefit under section 54
b: is the spouse or partner of a person who—
i: is the recipient of an emergency benefit, an invalid's benefit, a sickness benefit, or an unemployment benefit; and
ii: has a dependent child aged under 6.
7: The chief executive may, on the grounds of severe disability or sickness, exempt a person receiving an invalid's benefit from the application of this section. 2007-09-24 Section 60Q(6) and (7)
4: The principal Act is consequentially amended in the manner set out in Schedule 4 2007-09-24 Section 40(6) Section 45 Section 53A(1)(da) Section 54(7) Section 60R(3) and (4)
31: Beneficiary must demonstrate commitment to personal development and employment plan at annual review
1: The heading to section 60S annual 2007-09-24 Section 60S heading
2: Section 60S subsections (2) (3)
2: The chief executive may, at any reasonable time after the beneficiary's current personal development and employment plan was signed or last reviewed, review it with the beneficiary. 2007-09-24 Section 60S(2) and (3)
3: Section 60S(4) the annual any 2007-09-24 Section 60S(4)
4: Section 60S subsection (5)
5A: When considering whether a beneficiary has demonstrated commitment to the goals in their plan, the chief executive must not have any regard to whether the beneficiary has failed or refused to undertake activity in the community . 2007-09-24 Section 60S(5A)
5: Section 60S(6) 2007-09-24 Section 60S(6)
32: Failure to comply with personal development and employment plan obligations
1: Section 60U(1) paragraph (a)
ab: failed to comply with a request under section 60HA . 2007-09-24 Section 60U(1)(ab)
2: The following provisions are consequentially repealed:
a: paragraph (c) of the definition in section 3(1) non-entitlement period 2007-09-24 Section 3(1) non-entitlement period
b: section 116 2007-09-24 Section 116
33: Sanctions for failure to comply with obligations in relation to personal development and employment plan
Section 60Y subsection (1)
1A: A reduction under subsection (1)
a: in the case of an emergency benefit, an invalid's benefit, a sickness benefit, or an unemployment benefit, that is payable at the rate for a person who is married or in a civil union or de facto relationship, applies to only half the benefit (but the beneficiary's spouse or partner is, subject to the appropriate Income Test applied at half its abatement rate, entitled to receive the other half of the benefit); and
b: in any other case, applies to the whole of the benefit payable to the beneficiary. 2007-09-24 Section 60Y(1A)
34: Obligations of spouse or partner of person granted emergency benefit
Section 61A(2)
2: A person to whom this section applies—
a: must comply with—
i: a requirement under section 60Q
ii: any other obligation arising under any of sections 60Q to 60S
b: if he or she is a work-tested spouse or partner, must comply with the work test. 2007-09-24 Section 61A(2)
35: Effect of absence of beneficiary from New Zealand
Section 77(4) paragraph (b)
b: the person is in receipt of an invalid's benefit granted on the grounds of his or her sickness, injury, disability, or total blindness, and is absent from New Zealand in order to receive vocational training or disability assistance-dog training; and the chief executive is satisfied that—
i: the training is an activity, or is linked to a goal, included in the person's personal development and employment plan; and
ii: the person could not obtain the training in New Zealand during the period or periods of absence. 2007-09-24 Section 77(4)(b)
36: Commencement of benefits
Section 80(2)(a)
a: inserting or an independent youth benefit work-tested benefit
b: inserting or who is enrolled in a course of secondary instruction training 2007-09-24 Section 80(2)(a)
37: Ending of benefits
Section 80BD subsection (6)
6: A benefit or a rate of benefit payable to a sole parent ends 8 weeks after the beneficiary stops caring for the dependent child concerned if the beneficiary stops caring for the child because of a sudden change of circumstances beyond the beneficiary's control.
6A: A domestic purposes benefit under section 27G 2007-09-24 Section 80BD(6) and (6A)
38: New sections 96A and 96B inserted
The following sections are inserted before section 97
96A: Unemployment benefit: pre-benefit activities
1: This section applies to a person who contacts the department requesting financial assistance on or after the commencement of this section.
2: If the chief executive considers that the appropriate financial assistance for the person would be an unemployment benefit, the chief executive may (for the purpose stated in section 1A(a)(ii)
a: undertake one or more stated pre-benefit activities:
b: at any time before an unemployment benefit commences, attend and participate in any interview for an opportunity of suitable employment to which the person is referred by the chief executive:
c: at any time before an unemployment benefit commences, accept any offer of suitable employment (whether or not the offer results from an interview of the kind described in paragraph (b)
3: A requirement under subsection (2)
4: A pre-benefit activity stated under subsection (2)(a)
5: The chief executive is not required to investigate the person's claim for an unemployment benefit under section 12
6: Subsection (5)
7: If the person fails to undertake any required pre-benefit activities within 20 working days after the date of first contact, any application for an unemployment benefit the person has made lapses.
8: Subsection (7) section 11D(5)
9: This subsection applies to a person if the chief executive considers that he or she has, without a good and sufficient reason, failed to comply with a requirement under paragraph (b) or (c) of subsection (2)
10: If subsection (9)
a: refuse to grant the person an unemployment benefit; or
b: terminate any grant of unemployment benefit already made to the person.
11: This subsection applies to a person if—
a: his or her application for an unemployment benefit has lapsed under subsection (7)
b: he or she has been refused an unemployment benefit under subsection (10)(a)
c: his or her grant of unemployment benefit has been terminated under subsection (10)(b)
12: A person to whom subsection (11)
13: In this section, pre-benefit activity
a: means any of the following:
i: attending and participating in an employment related seminar provided by the department, or by any other person approved by the chief executive for the purpose:
ii: attending and participating in employment related training approved by the chief executive for the purpose:
iii: attending and participating in any interview with an officer of the department:
iv: completing any self-assessment or planning required by the chief executive:
v: any other activity specified in regulations under section 132J
b: does not include activity in the community.
96B: Department must explain obligations in relation to pre-benefit activities
The chief executive must take reasonable and appropriate steps to make every person on whom requirements are placed under section 96A(2)
a: the person's obligations in relation to the requirements; and
b: the consequences of failure to comply with the requirements. 2007-09-24 Sections 96A and 96B
39: Unemployment benefit: obligations on beneficiaries
Section 97(2)
2: From the time that payment of an unemployment benefit commences, the spouse or partner of a person granted an unemployment benefit at a work-tested married rate—
a: must comply with—
i: a requirement under section 60Q
ii: any other obligation arising under any of sections 60Q to 60S
b: if he or she is a work-tested spouse or partner, must comply with the work test. 2007-09-24 Section 97(2)
40: Application and obligations of the work test
1: Section 102(2) paragraphs (e) to (g)
da: to undertake planning for employment:
e: if required by the chief executive, to co-operate to the satisfaction of the chief executive in developing a job-seeker agreement and then to sign it; and
f: if required to by the chief executive, to include in the beneficiary's job-seeker agreement a job-seeker development activity that the chief executive considers is suitable for the beneficiary; and
g: once the person has signed a job-seeker agreement,—
i: to undertake the job-search activities set out in the agreement; and
ii: to undertake and complete any job-seeker development activity or recognised community activity described in the agreement (subject to the chief executive's taking reasonable steps to arrange for the person to undertake the activity); and
iii: to undertake and complete any other activities set out in the agreement; and
h: in the case of a beneficiary to whom subsection (2B) 2007-09-24 Section 102(2)(da), (e), (f), (g) and (h)
2: The following subsections are inserted after section 102(2)
2A: A person—
a: cannot be required to include in his or her job seeker agreement provisions relating to his or her undertaking activity in the community; and
b: cannot be required under subsection (1)
2B: Subsection (2)(h)
2C: This subsection applies to a work-tested beneficiary who—
a: has not been required to co-operate in developing a job-seeker agreement in accordance with subsection (2)(e)
b: has not signed, or has failed or refused to co-operate in developing or signing, a job-seeker agreement in accordance with subsection (2)(e) 2007-09-24 Section 102(2A), (2B) and (2C)
3: Section 102(3) or activity in the community activity 2007-09-24 Section 102(3)
4: Section 102(6)
6: A work test obligation set out in subsection (2)
a: the day is a day between Monday and Friday (inclusive); or
b: regulations under this Act provide (in relation to the obligation, obligations that include it, or all obligations) that it applies on that day of the week. 2007-09-24 Section 102(6)
41: Description of job-seeker agreement and responsibilities arising from it
Section 105A(1) and plan for obtaining employment statutory agreement 2007-09-24 Section 105A(1)
42: New section 115A inserted
1: The following section is inserted after section 115
115A: Failure to comply with obligations under section 60GAB
The sanctions stated in section 117 section 60GAB 2007-09-24 Section 115A
2: Section 117(1) 116 115A 2007-09-24 Section 117(1)
3: Section 119(2)
a: omitting 116 115A
b: inserting or other obligation imposed by this Act obligation 2007-09-24 Section 119(2)
4: Section 119(4) work test the appropriate work test obligation or other obligation imposed by this Act 2007-09-24 Section 119(4)
5: Section 122 116 115A 2007-09-24 Section 122
6: The principal Act is amended in the manner set out in Schedule 5 2007-09-24 Section 3(1) non-entitlement period Section 99(4)(ab) Section 122(b) Section 123(1)(b)(ia) and heading Section 123B(5)(a) Section 123C(1)
43: New section 120 substituted
Section 120
120: Modified effect in some cases of sanctions on rate of benefit for people married or in civil union or de facto relationship
1: If the suspension or cancellation under section 117
a: it applies to only half the applicable rate of the benefit before any abatement on account of income; and
b: the other spouse or partner is entitled to receive half of that rate (and the appropriate Income Test applies to that rate, but at half the abatement rate in that test).
2: If the suspension or cancellation under section 117
a: the suspension or cancellation applies to only half the applicable rate of the benefit before any abatement on account of income; and
b: the spouses or partners are entitled to receive half that rate (and the appropriate Income Test applies to that rate).
3: Section (2)(b) section 83 2007-09-24 Section 120
44: New section 132J inserted
The following section is inserted before section 133
132J: Regulations stating pre-benefit activities
1: The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations stating pre-benefit activities for the purposes of section 96A
2: The Minister must not recommend the making of regulations under subsection (1)
a: increase the awareness of the people undertaking it of opportunities for employment; or
b: strengthen incentives for the people undertaking it to move into employment; or
c: facilitate the movement of the people undertaking it into employment.
3: This section does not limit section 132 2007-09-24 Section 132J


1: Title
This Act is the State-Owned Enterprises (AgriQuality Limited and Asure New Zealand Limited) Act 2007.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
1: Preliminary provisions
3: Interpretation
In this Act, unless the context otherwise requires,— animal material section 4(1) animal products section 4(1) Board examination services section 79 official assurances section 61(2) shareholding Ministers
a: the Minister of Finance; and
b: the Minister of the Crown for the time being responsible for AgriQuality Limited.
4: Act binds the Crown
This Act binds the Crown.
2: Matters concerning AgriQuality Limited and Asure New Zealand Limited
1: Power to direct AgriQuality Limited
5: Directions and advice to AgriQuality Limited by shareholding Ministers
1: The shareholding Ministers may, by written notice to the Board, give to the Board—
a: a direction that AgriQuality Limited must not provide the examination services specified in the notice:
b: a direction that revokes a direction given under paragraph (a).
2: The shareholding Ministers—
a: may, at any time, by written notice to the Board, advise the Board of their intentions or expectations with regard to directions to be given under subsection (1); and
b: must advise the Board, by written notice to the Board, of the matters to be referred to in a direction to be given under subsection (1) at least 14 days before the direction is given; and
c: must consider any comments relating to the direction that the Board makes to them within 10 days of the date on which the Board receives the advice under paragraph  (b).
3: The shareholding Ministers may give a direction under subsection (1) or advice under subsection (2) despite anything to the contrary in sections 4 to 7 Companies Act 1993 Commerce Act 1986
4: The giving of a direction under subsection (1) or advice under subsection (2) is specifically authorised for the purpose of section 43
5: The Minister for State Owned Enterprises must—
a: present a copy of the direction to the House of Representatives within 12 sitting days after a direction is given to the Board under subsection (1); and
b: publish a copy of it in the Gazette
6: Consequences of directions and advice given under section 5
1: The Board must comply with a direction given to it under section 5(1) State-Owned Enterprises Act 1986 Companies Act 1993 Commerce Act 1986
2: Neither the Crown nor any shareholding Minister is in breach of, or liable to any person under, sections 4 to 7 Companies Act 1993 Commerce Act 1986 section 5(1)
3: No director of AgriQuality Limited is in breach of, or liable to any person under, the State-Owned Enterprises Act 1986 Companies Act 1993 Commerce Act 1986
a: to give effect to, or as a consequence of, a direction given under section 5(1)
b: as a result of any advice given under section 5(2)
2: Merger of AgriQuality Limited and Asure New Zealand Limited
Subpart 2 expired 27 June 2009 section 11
7: Interpretation
Section 7 expired 27 June 2009 section 11
8: Amendments and repeals to enactments resulting from merger of AgriQuality and Asure
Section 8 expired 27 June 2009 section 11
9: Part 3 of Commerce Act 1986 does not apply to merger of AgriQuality and Asure
Section 9 expired 27 June 2009 section 11
10: Certain matters not affected by merger of AgriQuality and Asure
Section 10 expired 27 June 2009 section 11
11: Expiry of subpart 2 of Part 2
2009-06-27 subpart 2 of Part 2 of the State-Owned Enterprises (AgriQuality Limited and Asure New Zealand Limited) Act 2007 (2007 No 21) Section 11 expired 27 June 2009 section 11
3: Commerce Commission investigation and report
12: Investigation and report by Commerce Commission on examination services
1: The Commerce Commission must, within 3 years after the commencement of this Act,—
a: investigate the prices charged for examination services; and
b: report to the Minister of Commerce on whether it is necessary or desirable for examination services to be controlled under Part 4
2: The Commission must not commence its investigation under subsection (1) earlier than 2 years after the commencement of this Act.
3: However, subsections (1) and (2) do not apply if—
a: the Minister of Commerce and the Meat Industry Association of New Zealand (Incorporated) agree that an investigation and a report under subsection (1) are not necessary; and
b: the Minister of Commerce gives written notice to the Commission to that effect within 2 years after the commencement of this Act.
13: Commerce Commission process
The Commerce Commission must carry out its investigation and report to the Minister of Commerce under section 12(1) section 56 Part 4
14: Levy of Asure New Zealand Limited or merged company
1: Asure New Zealand Limited or, if there has been a merger of AgriQuality and Asure (as defined in section 7
2: The Governor-General may, by Order in Council made on the recommendation of the Minister of Commerce, make regulations—
a: specifying the amount of levies, or method of calculating or ascertaining the amount of levies, on the basis that the actual costs of performing or exercising the Commerce Commission's functions, powers, and duties under this subpart, and of collecting the levy money, should be met fully out of levies:
b: including in levies, or providing for inclusion in levies of, any potential or likely shortfall in recovering those actual costs:
c: refunding, or providing for refunds of, any over-recovery of those actual costs:
d: providing for the payment and collection of those levies.
3: The amount of any unpaid levy is recoverable in any court of competent jurisdiction as a debt due to the Crown.
4: Regulations under this section are secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 14(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
4: Ongoing negotiations and obligations concerning examination services
15: Obligations concerning examination services
1: The Crown will continue to negotiate with New Zealand's international trading partners for the acceptance of international guidelines on meat hygiene as set out in the Codex Alimentarius's Code of Practice, Code of Hygienic Practice for Meat Code
2: If more than 66.6% of the total value of New Zealand's post-mortem red meat exports (of both ovine and bovine origin) are made to international trading partners of New Zealand who have agreed to accept the international guidelines on meat hygiene as set out in the Code, the Executive Government of New Zealand must permit—
a: competitive tendering for the provision of examination services to occur; and
b: examination services to be provided by persons who are not employed under the Public Service Act 2020 Section 15(2)(b) amended 7 August 2020 section 135 Public Service Act 2020