Electronic Interactions Reform Act 2017

1: Title
This Act is the Electronic Interactions Reform Act 2017.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
1: Enabling electronic applications
1: Amendments to Births, Deaths, Marriages, and Relationships Registration Act 1995
3: Principal Act
This subpart amends the Births, Deaths, Marriages, and Relationships Registration Act 1995 principal Act 2017-12-16 Births, Deaths, Marriages, and Relationships Registration Act 1995
4: Section 21A amended (Application for registration of name change)
1: In section 21A(2)(c) deposit 1 of the following with provide one of the following to
2: Replace section 21A(2)(c)(i)
i: a statement made, in accordance with subsection (3), by an eligible person or the guardian of an eligible person (accompanied by the eligible person’s written consent if the eligible person is 16 years of age or older and the application was made by the eligible person’s guardian) and verified—
A: electronically in a prescribed manner ( see also section 82A
B: by statutory declaration; or
3: In section 21A(3) statutory declaration verified statement
4: In section 21A(3A) the statutory declaration referred to in subsection (2)(c)(i) a statutory declaration referred to in subsection (2)(c)(i)(B) or section 82A(2)
5: Section 21B amended (Registration of name change)
In section 21B(1) deposited with provided to
6: Section 62 amended (Recording new names in relation to marriages)
In section 62(3) statutory declaration, deed poll, or copy of the deed poll concerned is deposited verified statement, deed poll, or copy of the deed poll concerned is provided
7: Section 62G amended (Recording new names in relation to civil unions)
In section 62G(3) statutory declaration is deposited verified statement is provided
8: Section 82 amended (Registrar-General’s powers of inquiry)
In the heading to section 82 inquiry in relation to registrable events
9: New section 82A inserted (Registrar-General’s powers of inquiry in relation to information provided or verified electronically)
After section 82
82A: Registrar-General’s powers of inquiry in relation to information provided or verified electronically
1: The Registrar-General may, if he or she considers it reasonably necessary for the purposes of this Act, the Marriage Act 1955, or the Civil Union Act 2004, make inquiries to satisfy himself or herself that—
a: any information verified electronically under section 21A of this Act, section 11 or Schedule 1 of the Civil Union Act 2004, or section 9, 10, 23, 32B, or 42 of the Marriage Act 1955 is true; or
b: an application, statement, or certificate approved electronically under clause 1 of Schedule 1 of the Civil Union Act 2004 or section 9, 10, or 32B of the Marriage Act 1955 is approved by the required persons.
2: The Registrar-General may also require a person who verifies a statement electronically under section 21A(2)(c)(i)
3: The Registrar-General may also require a person who verifies information electronically under clause 1 of Schedule 1 of the Civil Union Act 2004 or section 9, 10, or 32B of the Marriage Act 1955 to make a statutory declaration in support of the information.
4: The Registrar-General may also require a person who verifies information electronically under section 11 of the Civil Union Act 2004 or section 23 or 42 of the Marriage Act 1955 to appear personally before a Registrar to make a statutory declaration in support of the information.
5: The Registrar-General may delegate his or her powers under this section to 1 or more Registrars.
10: Section 87B amended (Registrar-General may issue standard forms)
In section 87B(1) forms (including electronic forms)
11: Section 88 amended (Regulations)
After section 88(1)(ad)
ae: prescribing, for the purposes of section 21A(2)(c)(i)
i: when and how the information must be verified:
ii: what evidence must be provided to verify the information:
iii: requirements with which evidence must comply:
12: Section 89 amended (Offences and penalties)
1: After section 89(1)(h)
i: for the purpose of applying for registration of a name change under section 21A, verifies a statement that the person knows to be false and that the person intends to be misleading.
2: After section 89(2A)
2B: A person who commits an offence against subsection (1)(i) is liable, on conviction, to a term of imprisonment not exceeding 3 years.
2: Amendments to Civil Union Act 2004
13: Principal Act
This subpart amends the Civil Union Act 2004 principal Act 2017-12-16 Civil Union Act 2004
14: Section 11 amended (Notice of civil union, and statutory declaration)
1: In the heading to section 11 , and statutory declaration
2: In section 11(1) appear personally before the Registrar and give notice in the prescribed form of the intended civil union give notice to the Registrar of the intended civil union in a manner specified by the Registrar-General
3: Replace section 11(2)
2: The person giving notice must verify that—
a: the particulars in the notice are true; and
b: the person believes that the parties are not within the prohibited degrees of civil union or, if they are, an order has been made under section 10 dispensing with the prohibition; and
c: there is no other lawful impediment to the intended civil union.
2A: The information in subsection (2) may be verified—
a: electronically in a manner specified by the Registrar-General ( see also section 82A
b: by the person giving notice appearing personally before the Registrar and making a statutory declaration.
4: In section 11(3) this section subsections (1) and (2A)(b)
5: In section 11(3)(a) posts the notice in the prescribed form to the Registrar gives notice to the Registrar of the intended civil union in a manner specified by the Registrar-General
15: Section 32 amended (Offences in connection with false statements relating to civil union)
In section 32(a) declaration or verification
16: Section 34 amended (Registrar-General)
In section 34
2: The Registrar-General may specify—
a: the manner in which a notice may be given for the purposes of section 11 or an application may be made for the purposes of Schedule 1, including specifying—
i: when and how a notice may be given or an application may be made; and
ii: forms (including electronic forms) requiring information or setting out information that must be provided in the notice or application; and
iii: requirements in connection with the use of specified forms; and
b: the manner in which information may be verified electronically for the purposes of section 11 and Schedule 1, including specifying—
i: when and how information may be verified; and
ii: what evidence must be provided to verify the information; and
iii: requirements with which evidence must comply.
3: Information required by a form specified under subsection (2)(a)(ii) must be required by this Act or prescribed by regulations.
17: Schedule 1 amended
1: In Schedule 1, clause 1(1) the prescribed form a manner specified by the Registrar-General
2: In Schedule 1, clause 1(2)(e) union ; and
3: In Schedule 1, after clause 1(2)(e)
f: any prescribed information.
4: In Schedule 1, replace clause 1(3)
3: The application must be—
a: signed by at least 10 members of the body who are of or over the age of 16, each of whom must state his or her age and address; or
b: approved electronically by, or on behalf of, at least 10 members of the body who are of or over the age of 16 in a manner specified by the Registrar-General ( see also
3A: A person who is not a member of the organisation must verify, either electronically in a manner specified by the Registrar-General or by statutory declaration, that the signatories to an application signed under subsection (3)(a) are who they claim to be and are members of the body ( see also
3: Amendments to Marriage Act 1955
18: Principal Act
This subpart amends the Marriage Act 1955 principal Act 2017-12-16 Marriage Act 1955
19: Section 9 amended (Approval of organisations)
Replace section 9(2) and (3)
2: The application must be accompanied by a statement setting out—
a: the objects and beliefs of the organisation; and
b: the number or, if that cannot be accurately ascertained, the approximate number of members of the organisation who are of or over the age of 18 years.
2A: The statement must be—
a: signed by the persons specified in subsection (2B), each of whom must state his or her age and address; or
b: approved electronically by, or on behalf of, the persons specified in subsection (2B) in a manner specified by the Registrar-General ( see also
2B: The persons are—
a: the chief office bearer and at least 10 members of the organisation who are of or over the age of 18; or
b: in the case of an organisation whose constitution or tenets do not recognise a chief office bearer, at least 10 members of the organisation who are of or over the age of 18.
3: Another person must verify, either electronically in a manner specified by the Registrar-General or by statutory declaration, that the signatories to a statement signed under subsection (2A)(a) are who they claim to be and are members of the organisation ( see also
20: Section 10 amended (Marriage celebrants from approved organisations)
Replace section 10(2)
2: The certificate must be made or signed in the same manner as a statement under section 9(2A) to (3).
21: Section 23 amended (Notice of marriage)
1: In section 23(1) in the prescribed form to a Registrar to a Registrar in a manner specified by the Registrar-General
2: Replace section 23(2) and (3)
2: The person giving notice must verify that—
a: the particulars in the notice are true; and
b: he or she believes that the intended marriage is not prohibited by section 15; and
c: there is no other lawful impediment to the intended marriage.
2A: The information in subsection (2) may be verified—
a: electronically in a manner specified by the Registrar-General ( see also section 82A
b: by the person giving notice appearing personally before the Registrar and making a statutory declaration.
3: However, if the 2 parties to an intended marriage are ordinarily resident outside New Zealand, the requirements of subsection (1) and (2A)(b) are satisfied if—
a: one of the parties gives notice to the Registrar in a manner specified by the Registrar-General; and
b: the Registrar is satisfied that one of the parties has made a statutory declaration as to the matters in subsection (2)(a) to (c).
22: Section 32B amended (Application to become exempt religious body)
1: In section 32B(2)(a) signed by the chief office bearer and 10 members of the religious body
2: Replace section 32B(3) and (4)
3: The statement referred to in subsection (2)(a) must be—
a: signed by the persons specified in subsection (4), each of whom must state his or her age and address; or
b: approved electronically by, or on behalf of, the persons specified in subsection (4) in a manner specified by the Registrar-General ( see also
4: The persons are—
a: the chief office bearer and at least 10 members of the religious body who are of or over the age of 18; or
b: in the case of a religious body whose rules and procedures or tenets do not recognise a chief office bearer, at least 10 members of the organisation who are of or over the age of 18.
5: Another person must verify, either electronically in a manner specified by the Registrar-General or by statutory declaration, that the signatories to an application signed under subsection (3)(a) are who they claim to be and are members of the body ( see also
23: Section 42 amended (Notice of intended marriage outside New Zealand)
1: In section 42(1) the prescribed form a manner specified by the Registrar-General
2: Replace section 42(2)
2: The person giving notice must verify that—
a: the particulars in the notice are true; and
b: he or she believes the intended marriage is not prohibited by Schedule 2; and
c: there is no other lawful impediment to the intended marriage.
2A: The information in subsection (2) may be verified—
a: electronically in a manner specified by the Registrar-General ( see also
b: by the person giving notice appearing personally before the Registrar and making a statutory declaration.
24: Section 60 amended (Offences in connection with false statements and improper solemnisation of marriages)
In section 60(a) declaration or verification
25: New section 64AA inserted (Registrar-General may specify manner of application and verification of information)
After section 64
64AA: Registrar-General may specify manner of application and verification of information
1: The Registrar-General may specify—
a: the manner in which a notice may be given for the purposes of sections 23 and 42, including specifying—
i: when, where, and how the notice may be given; and
ii: forms (including electronic forms) requiring information or setting out information that must be provided in the notice; and
iii: requirements in connection with the use of specified forms; and
b: the manner in which information may be verified electronically for the purposes of sections 9, 10, 23, 32B, and 42, including specifying—
i: when and how information must be verified; and
ii: what evidence must be provided to verify the information; and
iii: requirements with which evidence must comply.
2: Information required by a form specified under subsection (1)(a)(ii) must be prescribed by regulations.
2: Enabling use of electronic identity photograph for identification documents and public registers
26: Principal Act
This Part amends the Electronic Identity Verification Act 2012 principal Act 2017-12-16 Electronic Identity Verification Act 2012
27: Section 4 amended (Principles)
In section 4(1)(f) credential or electronic identity photograph
28: Section 7 amended (Interpretation)
1: In section 7 electronic identity photograph
a: stored or recorded in or on the Service database:
b: supplied to a participating agency under section 20A
2: In section 7 record of usage history credential and each electronic identity photograph
3: In section 7 usage history credential or electronic identity photograph
29: Cross-heading above section 16 amended
In the cross-heading above section 16 Use of electronic identity credential
30: New section 20A and cross-heading inserted
After section 20 Use of electronic identity photograph
20A: Use of electronic identity photograph by participating agency
1: A person who has access to an individual’s electronic identity photograph under section 22(1)(b) may supply the photograph to a participating agency only if—
a: the individual who is the subject of the photograph—
i: has a current electronic identity credential; and
ii: consents to the supply of the photograph; and
b: the photograph is the photograph most recently provided by, or on behalf of, the individual to the Service in accordance with requirements specified by the chief executive under section 46; and
c: the participating agency requests the photograph for 1 or more of the following purposes:
i: to issue an identification document to the individual with the photograph on it:
ii: to issue an electronic licence or a means of identification to the individual that displays the photograph electronically (for example, in a mobile application):
iii: to display the photograph in a public register on which the individual is registered:
iv: to compare the photograph with a photograph held by the participating agency (the participating agency’s photograph
v: any other purpose permitted by Order in Council made under this Act; and
d: the participating agency has paid or has made arrangements to pay any fees or charges prescribed by regulations made under this Act or set by an agreement referred to in section 71(4)(a)(ii) or (b)(ii).
2: A photograph supplied under subsection (1) must be accompanied by the technical code for the individual’s electronic identity.
3: A participating agency that is supplied with a photograph under subsection (1) may use the photograph only for a purpose described in subsection (1)(c) to which the individual consents.
4: For the purposes of this section, an identification document
a: a passport:
b: an identification card:
c: a licence:
d: a document that evidences the individual’s identity.
31: Section 22 amended (Access to photograph)
1: In the heading to section 22 to electronic identity
2: In section 22(1) a photograph of any individual stored in the Service database an electronic identity photograph of an individual
3: In section 22(2) a photograph an electronic identity photograph
32: Section 44 amended (Chief executive must keep record of usage history for prescribed period)
1: In section 44(1) or otherwise) and each electronic identity photograph (whether or not the subject of the photograph has a current electronic identity credential)
2: Replace section 44(2)(a)
a: must include, subject to subsection (3), information about which participating agencies have done either or both of the following:
i: used an individual’s electronic identity credential to verify the identity of the individual:
ii: used an electronic identity photograph for a purpose described in section 20A(1)(c); and
3: In section 44(2)(c) credential or electronic identity photograph
33: Section 46 amended (Chief executive may specify information to be provided with applications)
Replace section 46(4)
4: The evidence of identity requirements may include—
a: a requirement that every applicant submit, or allow the Service to take, a photograph of the applicant:
b: requirements in connection with photographs.
34: Section 47 amended (Chief executive may set standards or specifications for use of electronic identity credentials by participating agencies)
1: In the heading to section 47 credentials and electronic identity photographs
2: In section 47(1) credentials or electronic identity photographs
35: Section 48 amended (Chief executive may require participating agencies to report on use of electronic identity credentials)
1: In the heading to section 48 credentials or electronic identity photographs
2: In section 48(1) credentials or electronic identity photographs
3: After section 48(2)(b)
ba: the numbers and types of applicable transactions or services for which electronic identity photographs are used:
36: Section 49 amended (Chief executive may suspend use of electronic identity credentials by participating agencies)
1: In the heading to section 49 credentials or electronic identity photographs
2: In section 49(1) suspend the use of electronic identity credentials or electronic identity photographs (or both)
3: In section 49(1)(b) misuse of electronic identity credentials or electronic identity photographs (or both)
37: Section 53 amended (Application of section 54)
In section 53(j) credentials or electronic identity photographs (or both)
38: Section 57 amended (Privacy Commissioner may require periodic reports on operation of Service or of confirmation agreement)
In section 57(2)(c) credentials or electronic identity photographs
39: Section 62 amended (Offences relating to improper access and use)
1: After section 62(1)(a)(iii)
iv: a photograph of the individual; or
2: After section 62(3)
3A: A person commits an offence if the person knowingly uses an individual’s electronic identity photograph—
a: for a purpose described in section 20A(1)(c)
b: for a purpose other than a purpose described in section 20A(1)(c)
3B: A person other than a participating agency commits an offence if the person—
a: knowingly uses an electronic identity photograph in relation to any transaction or service (whether the transaction or service is offered online or not); and
b: is not the subject of the photograph.
40: Section 65 amended (Protection from liability)
Replace section 65(3)
3: There is no cause of action against the Crown or a Minister of the Crown, or against any other person, to recover damages for any loss or damage that is due directly or indirectly to—
a: the use of an electronic identity credential to verify an individual's identity; or
b: the use of an electronic identity photograph for a purpose described in section 20A(1)(c).
41: Section 68 amended (When Minister may recommend certain regulations relating to participating agencies)
In section 68(b) credentials or electronic identity photographs
42: Section 71 amended (Regulations relating to fees)
In section 71(4)(a)(i) section 18 or electronic identity photographs under section 20A
43: Section 72 amended (Other regulations)
After section 72(b)
ba: specifying any other purposes for which the Service may supply electronic identity photographs to a participating agency under section 20A:
3: Giving evidence and notice by electronic means
1: Amendments to Commerce Act 1986
44: Principal Act
This subpart amends the Commerce Act 1986 principal Act 2017-12-16 Commerce Act 1986
45: Section 98 amended (Commission may require person to supply information or documents or give evidence)
After section 98(2)
(3): A person may appear before the Commission under subsection (1)(c) by audio link or audiovisual link if the Commission and the person agree.
(4): In this section,— audio link audiovisual link
46: Section 102 amended (Service of notices)
Replace section 102(1) and (2)
1: A notice or any other document required or authorised to be served on or given to a person for the purposes of this Act may be served or given by—
a: delivering it to the person; or
b: leaving it at the person’s usual or last known place of residence or business or at the address specified by the person in any notice, application, or other document given to the Commission under this Act; or
c: sending it by post to the person’s usual or last known place of residence or business or to the address specified by the person in any notice, application, or other document given to the Commission under this Act; or
d: emailing it to the person at an email address that is used by the person.
2: A notice or any other document that is sent to a person by a service that records delivery must, in the absence of proof to the contrary, be treated as received by the person when it would have been delivered in the ordinary course of business for that service, and, in proving the delivery, it is sufficient to prove that the document was properly addressed and provided to the service.
2A: In the absence of proof to the contrary, a notice or any other document that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the document was emailed, it is sufficient to prove that the document was properly addressed and sent to the email address.
2: Amendments to Companies Act 1993
47: Principal Act
This subpart amends the Companies Act 1993 principal Act 2017-12-16 Companies Act 1993
48: Section 388 amended (Service of other documents on companies)
In section 388(1)(d) sending it by email to an electronic address emailing it to the company at an email address that is
49: Section 388A amended (Service of other documents on directors)
1: In section 388A(f) sending it by email to an electronic address emailing it to the director at an email address that is
2: In section 388A(g) sending it by email to an electronic address emailing it to the company at an email address that is
50: Section 390 amended (Service of other documents on overseas companies)
1: In section 390(1)(c) company ; or
2: After section 390(1)(c)
d: by emailing it to the overseas company at an email address that is used by the overseas company.
3: Amendments to Copyright Act 1994
51: Principal Act
This subpart amends the Copyright Act 1994 principal Act 2017-12-16 Copyright Act 1994
52: Section 136A amended (Chief executive may suspend accepted notice)
1: In section 136A(3)(b) executive ; or
2: After section 136A(3)(b)
c: by emailing it to the person at an email address that is used by the person.
3: After section 136A(3)
4: In the absence of proof to the contrary, written advice that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the advice was emailed, it is sufficient to prove that the advice was properly addressed and sent to the email address.
53: Section 136B amended (Notice of suspension)
1: In section 136B(2)(b) executive ; or
2: After section 136B(2)(b)
c: by emailing it to the person at an email address that is used by the person.
3: After section 136B(2)
3: In the absence of proof to the contrary, a notice of suspension that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
54: Section 139 amended (Notice of determination)
1: Replace section 139(2)(b) and (c)
b: by posting it to the last known address of the claimant or other person; or
c: by faxing it to the last known fax number of the claimant or other person; or
d: by emailing it to the claimant or other person at an email address that is used by the claimant or other person.
2: After section 139(2)
2A: A notice that is posted to a claimant or any other person must be treated as served on the claimant or other person at the time when it would have been delivered in the ordinary course of post, and, in proving the delivery,—
a: it is sufficient to prove that the letter was properly addressed and posted; and
b: in the absence of proof to the contrary, the notice must be treated as having been posted on the day on which it was dated.
2B: A notice that is faxed to a claimant or any other person must, in the absence of proof to the contrary, be treated as served on the claimant or other person on the day after the date on which it is faxed, and, in proving that it was faxed, it is sufficient to prove that a fax machine generated a record of the transmission of the notice to the fax number.
2C: In the absence of proof to the contrary, a notice that is emailed to a claimant or any other person must be treated as served on the claimant or other person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
55: Section 144A amended (Chief executive may require person to produce documents concerning goods in control of Customs)
1: In section 144A(2)(d)(iv) to that person ; or
2: After section 144A(2)(d)(iv)
v: emailing it to the person at an email address that is used by the person.
3: After section 144A(2)
2A: In the absence of proof to the contrary, a notice that is emailed to a person must be treated as served on the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
56: Section 144B amended (Chief executive may require person to appear and answer questions concerning goods in control of Customs)
1: In section 144B(2)(d)(iv) to that person ; or
2: After section 144B(2)(d)(iv)
v: emailing it to the person at an email address that is used by the person.
3: After section 144B(2)
3: In the absence of proof to the contrary, a notice that is emailed to a person must be treated as served on the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
57: Section 217 amended (Service of summons)
1: Replace section 217(1)(b)
b: by sending it to the person summoned, at that person’s usual place of residence, by a service that records delivery; or
c: by emailing it to the person summoned at an email address that is used by that person.
2: In section 217(2)(b) subsection (1)(b) or (c)
3: Replace section 217(3)
3: A summons sent to a person in accordance with subsection (1)(b) must be treated as served on the person at the time when it would have been delivered in the ordinary course of business for the service it was sent by.
4: In the absence of proof to the contrary, a summons emailed to a person in accordance with subsection (1)(c) must be treated as served on the person on the second working day after the date on which it is emailed, and, in proving that the summons was emailed, it is sufficient to prove that the summons was properly addressed and sent to the email address.
4: Amendment to Corporations (Investigation and Management) Act 1989
58: Principal Act
This subpart amends the Corporations (Investigation and Management) Act 1989 principal Act 2017-12-16 Corporations (Investigation and Management) Act 1989
59: Section 37 amended (Miscellaneous provisions relating to notices)
Replace section 37(1)
1: A notice may be given to a corporation (under section 30) or an associated person (under section 31(2)) by—
a: delivering it to the head office, registered office, or principal place of business in New Zealand of the corporation or associated person (as the case may be); or
b: emailing it to the corporation or associated person at an email address that is used by the corporation or associated person.
1A: In the absence of proof to the contrary, a notice that is emailed to a corporation or an associated person must be treated as received by the corporation or associated person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that it was properly addressed and sent to the email address.
5: Amendment to Designs Act 1953
60: Principal Act
This subpart amends the Designs Act 1953 principal Act 2017-12-16 Designs Act 1953
61: Section 48 replaced (Service of notices, etc, by post)
Replace section 48
48: Service of notices
1: A notice, an application, or any other document may be given to, made to, or filed with a person by—
a: sending it by post addressed to the person at the person’s usual or last known address; or
b: emailing it to the person at an email address that is used by the person.
2: A notice posted to a person by the Commissioner must be treated as received by the person when it would have been delivered in the ordinary course of post.
3: In the absence of proof to the contrary, a notice emailed to a person by the Commissioner must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that it was properly addressed and sent to the email address.
6: Amendments to Fair Trading Act 1986
62: Principal Act
This subpart amends the Fair Trading Act 1986 principal Act 2017-12-16 Fair Trading Act 1986
63: Section 47G amended (Commission may require person to supply information or documents or give evidence)
1: After section 47G(1)
1A: A person may appear before the Commission under subsection (1)(c) by audio link or audiovisual link if the Commission and the person agree.
2: After section 47G(5)
6: In this section,— audio link audiovisual link
64: Section 47I amended (Service of notices)
1: In section 47I(1)(c) address ; or
2: After section 47I(1)(c)
d: emailing it to the person at an email address that is used by the person.
3: In section 47I(2) registered letter a service that records delivery
4: In section 47I(2)(a) post business for that service
5: In section 47(2)(b) letter was properly addressed and posted notice was properly addressed and provided to the service
6: After section 47I(2)
2A: In the absence of proof to the contrary, a notice that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
7: Amendments to Financial Advisers Act 2008
65: Principal Act
This subpart amends the Financial Advisers Act 2008 principal Act 2017-12-16 Financial Advisers Act 2008
66: Section 110 amended (Serving of summons)
1: In section 110(1)(b) residence ; or
2: After section 110(1)(b)
c: by emailing it to the person summoned at an email address that is used by the person summoned.
3: In section 110(2)(b) subsection (1)(b) or (c)
4: After section 110(3)
4: In the absence of proof to the contrary, a summons that is emailed to a person must be treated as served on the person on the second working day after the date on which it is emailed, and, in proving that the summons was emailed, it is sufficient to prove that the summons was properly addressed and sent to the email address.
8: Amendments to Friendly Societies and Credit Unions Act 1982
67: Principal Act
This subpart amends the Friendly Societies and Credit Unions Act 1982 principal Act 2017-12-16 Friendly Societies and Credit Unions Act 1982
68: Section 26 amended (Amendment of rules by Registrar)
1: In section 26(1) writing served personally or by post upon the society or branch, require it writing, require the society or branch
2: After section 26(1)
1A: A notice under this section may be served on a society or branch by—
a: delivering it personally to the society or branch; or
b: sending it by post to the usual or last known address of the society or branch; or
c: emailing it to the society or branch at an email address that is used by the society or branch.
1B: In the absence of proof to the contrary, a notice that is emailed to a society or branch must be treated as served on the society or branch on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
9: Amendments to Insolvency Act 2006
69: Principal Act
This subpart amends the Insolvency Act 2006 principal Act 2017-12-16 Insolvency Act 2006
70: Section 3 amended (Interpretation)
In section 3 audio link audiovisual link
71: Section 143 amended (Bankrupt must give Assignee information relating to property)
In section 143
2: The bankrupt may attend before the Assignee for the purposes of subsection (1)(c) by audio link or audiovisual link if the Assignee and the bankrupt agree.
72: Section 165 amended (Assignee may summon bankrupt and others to be examined)
After section 165(1)
1A: A person who is summoned by the Assignee for examination may appear before the Assignee by audio link or audiovisual link if the Assignee and the person agree.
73: Section 223 amended (Means of giving notice to creditors)
1: In section 223(a)(iii) documents by facsimile ; or
2: After section 223(a)(iii)
iv: emailed to the person at an email address that is used by that person:
3: In section 223
2: In the absence of proof to the contrary, a notice that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
10: Amendment to Patents Act 2013
74: Principal Act
This subpart amends the Patents Act 2013 principal Act 2017-12-16 Patents Act 2013
75: Section 233 amended (Service of notices (other than those given to or by Commissioner))
In section 233(2) not later than 2 days after the date on the second working day after the date
11: Amendments to Trade Marks Act 2002
76: Principal Act
This subpart amends the Trade Marks Act 2002 principal Act 2017-12-16 Trade Marks Act 2002
77: Section 139A amended (Chief executive may suspend accepted notice)
1: In section 139A(3)(b) executive ; or
2: After section 139A(3)(b)
c: by emailing it to the person at an email address that is used by the person.
3: After section 139A(3)
4: In the absence of proof to the contrary, written advice that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the advice was emailed, it is sufficient to prove that the advice was properly addressed and sent to the email address.
78: Section 139B amended (Notice of suspension)
1: In section 139B(2)(b) executive ; or
2: After section 139B(2)(b)
c: by emailing it to the person at an email address that is used by the person.
3: After section 139B(2)
3: In the absence of proof to the contrary, a notice of suspension that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
79: Section 155B amended (Chief executive may require person to produce documents concerning goods in control of Customs)
1: In section 155B(2)(d)(iv) to that person ; or
2: After section 155B(2)(d)(iv)
v: by emailing it to the person at an email address that is used by the person.
3: After section 155B(2)
2A: In the absence of proof to the contrary, a notice that is emailed to a person must be treated as served on the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
80: Section 155C amended (Chief executive may require person to appear and answer questions concerning goods in control of Customs)
1: In section 155C(2)(d)(iv) to that person ; or
2: After section 155C(2)(d)(iv)
v: by emailing it to the person at an email address that is used by the person.
3: After section 155C(2)
3: In the absence of proof to the contrary, a notice that is emailed to a person must be treated as served on the person on the second working day after the date on which it is emailed, and, in proving that the notice was emailed, it is sufficient to prove that the notice was properly addressed and sent to the email address.
81: Section 197 amended (Method of service of notices)
1: In section 197(1)(c) address ; or
2: After section 197(1)(c)
d: emailing it to the person or the person’s agent at an email address that is used by the person or the person’s agent.
3: In section 197(3) If a notice or other document is sent to any person by post, it is deemed to have been delivered to that person at the time when the letter would in the ordinary course of post be delivered A notice or any other document that is sent to a person by post must be treated as received by the person when it would have been delivered in the ordinary course of post,
4: After section 197(3)
4: In the absence of proof to the contrary, a notice or any other document that is emailed to a person must be treated as received by the person on the second working day after the date on which it is emailed, and, in proving that the document was emailed, it is sufficient to prove that the document was properly addressed and sent to the email address.
4: Enabling electronic licences and electronic voting
1: Amendments to Conservation Act 1987
82: Principal Act
This subpart amends the Conservation Act 1987 principal Act 2017-12-16 Conservation Act 1987
83: Sections 26N and 26O and cross-heading repealed
Repeal sections 26N 26O
84: Section 26Z amended (Conduct of elections)
1: Replace section 26Z(1)
1: The election of members of Fish and Game Councils must be conducted—
a: using either of the following methods of voting:
i: postal voting:
ii: a combination of electronic voting and postal voting; and
b: in accordance with regulations made under section 48.
2: Repeal section 26Z(2)
2: Amendments to Wildlife Act 1953
85: Principal Act
This subpart amends the Wildlife Act 1953 principal Act 2017-12-16 Wildlife Act 1953
86: Section 2 amended (Interpretation)
1: In section 2(1) associated products products made goods or services produced or supplied
2: In section 2(1) game bird habitat stamp a stamp or mark
3: In section 2(1) game licence
4: In section 2(1) licence
87: Section 8 amended (Alteration of schedules)
In section 8(3) licences game licences
88: Section 16 amended (Notification as to conditions on which open season is declared)
1: In section 16(3)(b) licences to hunt or kill game game licences
2: In section 16(3)(c) licences game
89: Section 19 amended (Licence to hunt or kill game)
1: In section 19(1) and (3) licence game licence
2: In section 19(5)
a: paragraph (b) of subsection (4) subsection (4)(b)
b: licence under this Act to hunt or kill game game licence
c: subsection (3) of section 61 section 61(3)
90: Section 19A amended (Game bird habitat stamp)
1: In section 19A(1) affixed to displayed on
2: In section 19A(1), (2)(b), and (3) licence to hunt or kill game game licence
3: In section 19A(2)(b) affixing it to displaying it on
91: Section 21 amended (Holder of licence not to enter on land without consent)
1: In the heading to section 21 licence game
2: In section 21(1) licence game
92: Section 44D amended (Functions of Board)
1: In section 44D(m) and (n) licences game licences
2: In section 44D(m) affixing display
3: In section 44D(n) affixing to display on
93: Section 61 amended (Person in pursuit of wildlife to comply with demand by authorised officer)
In section 61(2) and (3)(f) licence game licence or other licence or authority
94: Section 67E amended (Penalties for offences in respect of game)
In section 67E(4)(g) licence game
95: Section 72 amended (Regulations)
1: In section 72(2)(a), (b), and (c) and (3A)(a) and (b) licences to hunt or kill game game licences
2: In section 72(3A)(a) forms (including electronic forms)
3: In section 72(3A)(b) effect of game
4: In section 72(3A)(c)
a: before licences game
b: delete for hunting or killing game
5: In section 72(3A)(d) licence to hunt or kill game game licence


1: Title
This Act is the Families Package (Income Tax and Benefits) Act 2017.
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: Subpart 1
3: Section 46
4: Sections 52 55 56 58
5:
6: Subpart 1
7: Subpart 2
8: Subpart 3
9: Subpart 4 clause 5(3) and (4) Section 2(4) amended 18 March 2019 section 357(1) Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 2(5) repealed 18 March 2019 section 357(2) Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
1: Income tax
1: Best Start tax credit
Amendments to Income Tax Act 2007
3: Income Tax Act 2007 amended
Sections 4 to 23 Income Tax Act 2007 2018-07-01 Income Tax Act 2007 re section 2(2)
4: Section GB 44 amended (Arrangements involving tax credits for families)
1: In section GB 44(1)(b) subparts MA to MF subparts MA to MG
2: In section GB 44(2) subparts MA to MF subparts MA to MG
5: Section HR 8 amended (Transitional residents)
In section HR 8(5) subparts MA to MF subparts MA to MG
6: Section MA 1 amended (What this Part does)
In section MA 1(a) subparts MA to MF subparts MA to MG
7: Section MA 5 amended (Advice from outside agencies)
In section MA 5 subparts MB to MF subparts MB to MG
8: Section MA 6 amended (Avoidance arrangements)
In section MA 6 subparts MB to MF subparts MB to MG
9: Section MA 7 amended (Meaning of full-time earner for family scheme)
In section MA 7(1) subparts MB to MF subparts MB to MG
10: Section MA 8 amended (Some definitions for family scheme)
1: In section MA 8 subparts MB to MF subparts MB to MG
2: In section MA 8 abating WFF tax credit Best Start credit abatement Best Start tax credit
3: In section MA 8 family scheme
4: In section MA 8 WFF tax credit WFF tax credit
a: section MD 1 (Abating WFF tax credit):
b: section ME 1 (Minimum family tax credit):
c: section MG 1 (Best Start tax credit entitlement)
11: Section MB 2 amended (Adjustment for period that is less or more than 1 year)
In section MB 2(2)(a) subparts MB to MF subparts MB to MG
12: Section MC 1 amended (What this subpart does)
1: In section MC 1(2)(d) credit). credit):
e: the Best Start tax credit, see
2: In section MC 1(3)(b) credit. credit:
c: the Best Start tax credit.
3: In section MC 1 Best Start tax credit
13: Section MC 5 amended (Third requirement: residence)
In section MC 5(2)(a)(ii) section MD 1 (Abating WFF tax credit) or ME 1 (Minimum family tax credit) section MD 1 (Abating WFF tax credit), ME 1 (Minimum family tax credit entitlement), or MG 1 (Best Start tax credit entitlement)
14: Section MC 6 amended (When person does not qualify)
1: In section MC 6(a) an abating WFF tax credit an abating WFF tax credit or a Best Start tax credit
2: In section MC 6(b)(iii) pension. pension:
c: a Best Start tax credit, if they receive, in relation to a relevant dependent child,—
i: a parental tax credit:
ii: a parent’s allowance or a children’s pension:
iii: a parental leave payment or preterm baby payment under Part 7A of the Parental Leave and Employment Protection Act 1987.
3: In section MC 6 Best Start tax credit
15: Section MC 10 amended (Principal caregiver)
1: In the heading to section MC 10(2) family tax credit family tax credit, Best Start tax credit
2: In section MC 10(2) sections MD 3 and MZ 1 (which relate to family tax credit and the child tax credit) sections MD 3, MG 1, and MZ 1 (which relate to certain tax credits for families)
16: Section MC 11 amended (Relationship periods and entitlement periods)
In section MC 11(1) subparts MB to MF subparts MB to MG
17: Section MD 11 amended (Entitlement to parental tax credit)
After section MD 11(1)(a)
ab: the dependent child is born before 1 July 2018, and, if the expected due date for the dependent child is on or after 1 July 2018, the person has elected in writing to apply this section; and
18: Section MF 1 amended (Application for payment of tax credit by instalment)
Replace section MF 1(1)(a)
a: a person who is a principal caregiver expects to be entitled, throughout a selected period, to a WFF tax credit; and
19: Section MF 2 amended (When person not entitled to payment by instalment)
1: Replace section MF 2(1)(b)
b: the chief executive is authorised by section 80KN of that Act to pay to the person—
i: an abating WFF tax credit:
ii: a Best Start tax credit; and
c: the chief executive does not ask the Commissioner under section 80KQ of that Act to accept from the person an application for a notice of entitlement.
2: In section MF 2 Best Start tax credit
20: Section MF 4 replaced (Requirements for calculating instalment of tax credit)
Replace section MF 4
MF 4: Requirements for calculating instalment of tax credit
When this section applies
1: This section applies for an instalment by way of tax credit under—
a: section MD 1 (Abating WFF tax credit):
b: section ME 1 (Minimum family tax credit):
c: section MG 1 (Best Start tax credit entitlement). How to calculate instalment: period
2: The Commissioner must calculate the amount of the instalment as if the calculation period referred to in section MF 3 were a relationship period. How to calculate instalment: amount
3: The Commissioner must calculate the amount of the instalment using—
a: a value for family scheme income as directed by section MF 3(2)(c); and
b: the amounts of family tax credit, in-work tax credit, child tax credit, parental tax credit, family credit abatement, minimum family tax credit, Best Start tax credit, and Best Start credit abatement set out in sections MD 3, MD 4, MD 11, MD 12, MD 13, ME 1, MG 2, and MG 3. Instalment shown in complete dollars
4: The instalment is to be shown in a notice of entitlement in complete dollars. amount, Best Start credit abatement, Best Start tax credit, child tax credit, Commissioner, family credit abatement, family scheme income, family tax credit, in-work tax credit, minimum family tax credit, notice of entitlement, parental tax credit, relationship period, tax credit
21: Section MF 7 amended (Orders in Council)
1: After section MF 7(1)(d)
db: change the amounts in section MG 2(2)(a) (Best Start tax credit) by an amount that—
i: corresponds to the movement in the New Zealand Consumers Price Index that has not yet been taken into account by an increase:
ii: is rounded up to the nearest whole dollar, without affecting the calculation of later increases made under this paragraph:
dc: change the amounts in section MG 3(2)(a) (Best Start tax credit abatement):
2: After section MF 7(2) Order in Council under subsection (1)(db): requirements
2BA: An Order in Council under subsection (1)(db),—
a: in the case of the first Order in Council made under subsection (1)(db), must be made when the total percentage increase in the movement in the New Zealand Consumers Price Index measured from that applying on 1 July 2018 is 5% or more:
b: in the case of a subsequent Order in Council under subsection (1)(db), must be made when the total percentage increase in the movement in the New Zealand Consumers Price Index measured from that applying on the date when the requirement to make the immediately preceding adjustment arose is 5% or more.
3: In section MF 7(2B) subsections (1)(a)(i) and (2)(a), (b), and (c) subsections (1)(a)(i) and (db)(i), (2), and (2BA)
22: New subpart MG inserted (Best Start tax credit)
After subpart MF
MG: Best Start tax credit
MG 1: Best Start tax credit entitlement
Best Start tax credit for dependent child
1: A person is entitled to a tax credit, the Best Start tax credit
a: the person qualifies under section MC 2 (Who qualifies for entitlements under family scheme?); and
b: the person is a principal caregiver for the dependent child during the entitlement period; and
c: the dependent child is aged less than 3 years old; and
d: the dependent child is born—
i: on or after 1 July 2018; or
ii: before 1 July 2018, but the expected due date for the child is on or after 1 July 2018. Best Start tax credit formula
2: The formula is— Best Start tax credit − credit abatement. Definition of items in formula
3: In the formula,—
a: Best Start tax credit
b: credit abatement Extra instalment
4: This section is overridden by section 80KW of the Tax Administration Act 1994. Best Start credit abatement, Best Start tax credit, dependent child, entitlement period, principal caregiver
MG 2: Best Start tax credit
Best Start tax credit for dependent child
1: For the purposes of section MG 1(3)(a), the person’s Best Start tax credit for the entitlement period for the dependent child is calculated using the formula— prescribed amount × days ÷ 365. Definition of items in formula
2: In the formula,—
a: prescribed amount
b: days If dependent child dies during entitlement period
3: The person continues to be entitled to the Best Start tax credit for 4 weeks after the dependent child dies, if the person otherwise meets the requirements of section MG 1(1). Order in Council increasing amount
4: The amount in subsection (2)(a) may be changed as prescribed by the Governor-General by Order in Council under section MF 7 (Orders in Council). When another person cares for dependent child
5: A Best Start tax credit must be reduced in proportion to the time in the entitlement period that the dependent child spends in the exclusive care of another person who qualifies under section MC 2 (Who qualifies for entitlements under family scheme?). amount, Best Start tax credit, dependent child, entitlement period
MG 3: Best Start credit abatement
When this section applies
1: For the purposes of section MG 1(3)(b) the person’s Best Start credit abatement for the entitlement period is calculated using the formula— full-year abatement × days ÷ 365. Definition of items in formula
2: In the formula,—
a: full-year abatement
i: if the person has no spouse, civil union partner, or de facto partner during the entitlement period, and the person’s family scheme income for the relationship period containing the entitlement period is more than $79,000, 21 cents for each complete dollar of the excess; or
ii: if the person has a spouse, civil union partner, or de facto partner during the entitlement period, and the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for the relationship period containing the entitlement period is more than $79,000, 21 cents for each complete dollar of the excess:
b: days
i: the days on which the dependent child is less than 1 year old:
ii: the days of any calendar months in which the person receives protected Best Start tax credit as described in section MG 4. Order in Council increasing amount
3: The amounts in subsection (2)(a) may be changed as prescribed by the Governor-General by Order in Council under section MF 7 (Orders in Council). amount, Best Start credit abatement, Best Start tax credit, civil union partner, de facto partner, dependent child, entitlement period, family scheme income, income-tested benefit, protected Best Start tax credit, relationship period, spouse
MG 4: Person receiving protected Best Start tax credit
Requirements
1: For the purposes of section MG 3(2)(b)(ii), a person who receives protected Best Start tax credit for a calendar month in an entitlement period, is a person who, in the calendar month,—
a: has no spouse, civil union partner, or de facto partner, receives an income-tested benefit, and derives family scheme income that is less than the amount set out in section MG 3(2)(a)(i):
b: has a spouse, civil union partner, or de facto partner, receives an income-tested benefit, and derives family scheme income that together with the family scheme income of their spouse, civil union partner, or de facto partner is less than the amount set out in section MG 3(2)(a)(ii). Annualised equivalent
2: Section MB 2 (Adjustment for period that is less or more than 1 year) applies to adjust the amount of family scheme income to provide an annualised equivalent. amount, Best Start tax credit, civil union partner, de facto partner, entitlement period, family scheme income, income-tested benefit, protected Best Start tax credit, spouse
23: Section YA 1 amended (Definitions)
1: This section amends section YA 1
2: In the definition of abating WFF tax credit subparts MA to MF subparts MA to MG
3: Insert, in appropriate alphabetical order: Best Start credit abatement
4: Insert, in appropriate alphabetical order: Best Start tax credit
5: In the definition of chief executive subparts MA to MF subparts MA to MG
6: In the definition of child subparts MA to MF subparts MA to MG
7: In the definition of child tax credit subparts MA to MF subparts MA to MG
8: In the definition of civil union partner subparts MA to MF subparts MA to MG
9: In the definition of dependent child
a: in paragraph (b), replace the words before the subparagraphs with: for the purposes of the child tax credit and WFF tax credits other than the Best Start tax credit, does not include a child in relation to whom—
b: in paragraph (c), replace the words before the subparagraphs with: despite paragraph (b)(i), for the purposes of the child tax credit and WFF tax credits other than the Best Start tax credit, includes a child or a young person, as defined in section 2(1) of the Oranga Tamariki Act 1989,—
c: in paragraph (c)(iii), replace person person:
d: for the purposes of the Best Start tax credit, includes a child for whom a person receives—
i: payments under section 363 of the Oranga Tamariki Act 1989:
ii: a benefit paid under section 28 or 29 of the Social Security Act 1964
10: In the definition of entitlement period subparts MA to MF subparts MA to MG
11: In the definition of family credit abatement subparts MA to MF subparts MA to MG
12: Replace the definition of family scheme family scheme
13: In the definition of family scheme income subparts MA to MF subparts MA to MG
14: In the definition of family tax credit subparts MA to MF subparts MA to MG
15: In the definition of full-time earner subparts MA to MF subparts MA to MG
16: In the definition of in-work tax credit subparts MA to MF subparts MA to MG
17: In the definition of minimum family tax credit subparts MA to MF subparts MA to MG
18: In the definition of net family scheme income subparts MA to MF subparts MA to MG
19: In the definition of New Zealand resident subparts MA to MF subparts MA to MG
20: In the definition of parental tax credit subparts MA to MF subparts MA to MG
21: Insert, in appropriate alphabetical order: protected Best Start tax credit
22: In the definition of relationship period subparts MA to MF subparts MA to MG
23: In the definition of separated person subparts MA to MF subparts MA to MG
24: In the definition of social assistance payment subparts MA to MF subparts MA to MG
25: In the definition of spouse subparts MA to MF subparts MA to MG Amendments to Tax Administration Act 1994
24: Tax Administration Act 1994 amended
Sections 25 to 40 Tax Administration Act 1994 2018-07-01 Tax Administration Act 1994 re section 2(2)
25: Section 3 amended (Interpretation)
In section 3(1)
a: in the definition of family notice of entitlement in subparts MA to MF and MZ of the Income Tax Act 2007
b: insert, in appropriate alphabetical order,— family scheme
26: Section 24F amended (Special tax codes)
In section 24F(5) subparts MA to MF and MZ of the Income Tax Act 2007 the family scheme
27: Section 41 amended (Annual returns by persons who receive family assistance credit)
1: In the heading to section 41 family assistance credit credit under family scheme
2: In section 41(1) subparts MA to MF and MZ of the Income Tax Act 2007 the family scheme
3: In section 41(3)(a) subparts MA to MF and MZ of the Income Tax Act 2007 the family scheme
4: In section 41(3)(b) family assistance credit or a minimum family tax credit a tax credit under the family scheme
5: In section 41(6) subparts MA to MF and MZ of the Income Tax Act 2007 the family scheme
28: Section 80KB amended (Contents of application)
1: In section 80KB(1)(c) unless the only tax credit the person expects to be entitled to for the relevant tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year, give for each person who signed the application (the signatory) a complete statement of—
2: Replace section 80KB(1)(f)
f: be accompanied by the information described in subsection (2), unless the only tax credit the person expects to be entitled to for the relevant tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year; and
g: be accompanied by the information described in subsection (2)(c) and (d), if the only tax credit the person expects to be entitled to for the relevant tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year.
3: In section 80KB(2) The information for the purposes of subsection (1)(f) and (g) is—
29: Section 80KC amended (When tax file number of child does not accompany application)
In section 80KC(2)(b) section MA 1 or, as applicable, sections MB 1 and ME 1 of the Income Tax Act 2007 the family scheme
30: Section 80KD amended (What Commissioner must do on receipt of application)
In section 80KD(2)(a) sections MD 1, or sections MD 1 and ME 1 of the Income Tax Act 2007, as applicable the family scheme
31: Section 80KK amended (Payment by instalment of family tax credit (without abatement))
1: In the heading to section 80KK family tax credit family tax credit and Best Start tax credit
2: In section 80KK(1) family tax credit —
a: the family tax credit:
b: the Best Start tax credit.
3: In section 80KK(2) the family tax credit by instalment and without abatement. the following tax credits by instalment and without abatement:
a: the family tax credit:
b: the Best Start tax credit.
4: In section 80KK(4) the family tax credit for part of the 56-day period referred to in subsection (3)(b)(ii). the following tax credits for part of the 56-day period referred to in subsection (3)(b)(ii):
a: the family tax credit:
b: the Best Start tax credit.
5: In section 80KK(5) the family tax credit the family tax credit or the Best Start tax credit, as applicable
32: Section 80KN amended (Payment of tax credit by chief executive)
1: In section 80KN(1)(b)(i) family credit abatement is family credit abatement or the Best Start credit abatement, as applicable, is
2: In section 80KN(1)(b)(ii) family credit abatement is family credit abatement or the Best Start credit abatement, as applicable, is
33: Section 80KO amended (Determining WFF tax credit)
1: In section 80KO(a) family credit abatement family credit abatement or Best Start credit abatement
2: In section 80KO(b) Act. Act; and
c: take into account the rate of Best Start tax credit and the Best Start credit abatement given by sections MG 2 and MG 3 of that Act.
34: Section 80KP amended (When entitlement to income-tested benefit ends)
1: In section 80KP(1)(b) their family tax credit continued. their following tax credits continued:
i: the family tax credit:
ii: the Best Start tax credit.
2: In section 80KP(2) the family tax credit the family tax credit or the Best Start tax credit, as applicable,
35: Section 80KU amended (Payment of tax credit taken over by Commissioner)
1: In section 80KU(1)(b) or minimum family tax credit minimum family tax credit, or Best Start tax credit
2: In section 80KU(1)(c) the tax credit under section MD 1 of the Income Tax Act 2007 for the period described in subsection (3) the following tax credits for the period described in subsection (3):
i: the tax credit under section MD 1 of the Income Tax Act 2007:
ii: the tax credit under section MG 1 of that Act.
36: Section 80KV amended (Statement of family scheme income)
In section 80KV(1) tax year tax year, unless the only tax credit the person expects to be entitled to for the tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year
37: Section 80KW amended (Effect of extra instalment on entitlement to tax credit)
1: After section 80KW(4)(a)(ii)
iii: section MG 1 of that Act, if the person is entitled to the Best Start tax credit:
2: After section 80KW(7)(a)(ii)
iii: section MG 1 of that Act, if the person is entitled to the Best Start tax credit:
38: Section 85I amended (Use of Parental Leave and Employment Protection Act 1987 and parental tax credit information to determine entitlement)
1: In the heading to section 85I and parental tax credit , Best Start tax credit, and parental tax credit
2: In section 85I(3) a parental tax credit under section MD 11 of the Income Tax Act 2007 a parental tax credit under section MD 11 of the Income Tax Act 2007 or a Best Start tax credit under section MG 1
39: Section 89C amended (Notices of proposed adjustment required to be issued by Commissioner)
In section 89C(m) identified in subparts MA to MF and MZ of the Income Tax Act 2007 under the family scheme
40: Section 185 amended (Payment out of Crown Bank Account)
In section 185(1)(e) subparts MA to MF and MZ of the Income Tax Act 2007 the family scheme Amendments to other enactments
41: Schedule 2 of the Housing Restructuring and Tenancy Matters Act 1992 amended (Prescribed elements of calculation mechanism)
Replace Schedule 2, clause 10(a)(ii)
ii: received as a parental tax credit, child tax credit, in-work tax credit, or Best Start tax credit under subparts MA to MG 2018-07-01 Housing Restructuring and Tenancy Matters Act 1992 re section 2(2)
42: Section 3 of the Social Security Act 1964 amended (Interpretation)
In section 3(1) income subparts MA to MF and MZ of the Income Tax Act 2007 subparts MA to MG 2018-07-01 Social Security Act 1964 re section 2(2): this amends note is for sections 42 and 43.
43: Section 61G of the Social Security Act 1964 amended (Temporary additional support)
In section 61G(7) tax credit subparts MA to MF and MZ of the Income Tax Act 2007 subparts MA to MG
44: Clause 13 of the Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Social Development) Order 2017 amended (Procedure before adverse action taken)
1: In clause 13(3)(a)(ii) subparts MA to MF and MZ of the Income Tax Act 2007 subparts MA to MG and MZ of the Income Tax Act 2007
2: In clause 13(3)(b)(i) subparts MA to MF and MZ of the Income Tax Act 2007 subparts MA to MG and MZ of the Income Tax Act 2007 2018-07-01 Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Social Development) Order 2017 re section 2(2)
45: Clause 1 of the Taxation (Abated Interim Payments of subparts MA to MF and MZ Credit) Regulations 2002 amended (Title)
In clause 1 subparts MA to MF and MZ subparts MA to MG and MZ 2018-07-01 Taxation (Abated Interim Payments of subparts MA to MF and MZ Credit) Regulations 2002 re section 2(2)
2: Working for families
Taxation (Budget Measures: Family Incomes Package) Act 2017 repealed
46: Taxation (Budget Measures: Family Incomes Package) Act 2017 repealed
Repeal the Taxation (Budget Measures: Family Incomes Package) Act 2017 2017-12-20 Taxation (Budget Measures: Family Incomes Package) Act 2017 re section 2(1), (3) Income Tax Act 2007 amended
47: Income Tax Act 2007 amended
Sections 48 to 57 Income Tax Act 2007 2018-04-01 Income Tax Act 2007 re section 2(4): only sections 48, 50, 52, 55, 56
48: Section MD 3 amended (Calculation of family tax credit)
Section 48 repealed 18 March 2019 section 358 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
49: Section MD 3 amended (Calculation of family tax credit)
Section 49 repealed 18 March 2019 section 358 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
50: Section MD 13 amended (Calculation of family credit abatement)
Section 50 repealed 18 March 2019 section 358 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
51: Section MD 13 amended (Calculation of family credit abatement)
Section 51 repealed 18 March 2019 section 358 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
52: Section ME 1 amended (Minimum family tax credit)
1: In section ME 1(3)(a) $23,816 $26,156
2: This section applies for the 2018–19 and later tax years.
53: Section MF 4D repealed (Calculation of instalments: 1 April 2010 to 30 September 2010)
Section MF 4D 2017-12-20 Income Tax Act 2007 re section 2(1): sections 53 and 54
54: Section MF 4E repealed (Calculation of instalments: 1 October 2010 to 31 March 2011)
Section MF 4E
55: New sections MF 4F and MF 4G inserted
Before section MF 5
MF 4F: Calculation of instalments: 1 April 2018 to 30 June 2018
When this section applies
1: This section applies for calculating the amount of an instalment by way of tax credit for the abating WFF tax credit for the period starting on 1 April 2018 and finishing on 30 June 2018. Family tax credit formula: section MD 3
2: The instalments for the relevant tax credit are calculated using, for the calculation of the family tax credit, the formula— prescribed amount × days ÷ 365. Definition of items in formula
3: The items in the formula in subsection (2) are defined in subsections (4) and (5). Prescribed amount
4: Prescribed amount
a: for the eldest dependent child for whom the person is a principal caregiver during the entitlement period, 1 of the following, as applicable:
i: $4,822, if the child is younger than 16:
ii: $5,303, if the child is 16 or older:
iii: a weighted average of the amounts in subparagraphs (i) and (ii)
b: for each dependent child for whom the person is a principal caregiver during the entitlement period, other than the eldest dependent child, 1 of the following, as applicable:
i: $3,351, if the child is younger than 13:
ii: $3,822, if the child is 13, 14, or 15:
iii: $4,745, if the child is 16 or older:
iv: a weighted average of the amounts in subparagraphs (i) and (ii)
v: a weighted average of the amounts in subparagraphs (ii) and (iii) Days
5: Days When another person cares for dependent child
6: A family tax credit must be reduced in proportion to the time in the entitlement period that a dependent child spends in the exclusive care of another person who qualifies under section MC 2 (Who qualifies for entitlements under family scheme?). Family credit abatement formula: section MD 13
7: The instalments for the relevant tax credit are calculated using, for the calculation of the family credit abatement, the formula— full-year abatement × days ÷ 365. Definition of items in formula
8: In the formula in subsection (7),—
a: full-year abatement
i: if the person has no spouse, civil union partner, or de facto partner during the entitlement period, and the person’s family scheme income for the relationship period containing the entitlement period is more than $36,350, 22.5 cents for each complete dollar of the excess; or
ii: if the person has a spouse, civil union partner, or de facto partner during the entitlement period, and the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for the relationship period containing the entitlement period is more than $36,350, 22.5 cents for each complete dollar of the excess:
b: days When 70-day period includes 31 March
9: If a person who qualifies under section MC 2 receives instalments of the parental tax credit in a 70-day period that includes 31 March, the formula in subsection (7) is applied so that—
a: instalments of the parental tax credit received in the first tax year are abated against the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for that tax year; and
b: instalments of the parental tax credit received in the second tax year are abated against the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for that tax year. Relationship with subject matter
10: Sections MD 14 to MD 16 (which relate to family credit abatement), with necessary modifications, apply to the calculation of the family credit abatement in subsection (7). amount, child, civil union partner, de facto partner, dependent child, entitlement period, family credit abatement, family scheme income, family tax credit, full-time earner, parental tax credit, principal caregiver, protected family tax credit, relationship period, spouse, tax credit, tax year
MF 4G: Calculation of instalments: 1 July 2018 to 31 March 2019
When this section applies
1: This section applies for calculating the amount of an instalment by way of tax credit for the abating WFF tax credit for the period starting on 1 July 2018 and finishing on 31 March 2019. Family tax credit formula: section MD 3
2: The instalments for the relevant tax credit are calculated using, for the calculation of the family tax credit, the formula— prescribed amount × days ÷ 365. Definition of items in formula
3: The items in the formula in subsection (2) are defined in subsections (4) and (5). Prescribed amount
4: Prescribed amount
a: for the eldest dependent child for whom the person is a principal caregiver during the entitlement period, 1 of the following, as applicable:
i: $5,878, if the child is younger than 16:
ii: $5,878, if the child is 16 or older:
b: for each dependent child for whom the person is a principal caregiver during the entitlement period, other than the eldest dependent child, 1 of the following, as applicable:
i: $4,745, if the child is younger than 13:
ii: $4,745, if the child is 13, 14, or 15:
iii: $4,745, if the child is 16 or older. Days
5: Days When another person cares for dependent child
6: A family tax credit must be reduced in proportion to the time in the entitlement period that a dependent child spends in the exclusive care of another person who qualifies under section MC 2 (Who qualifies for entitlements under family scheme?). Family credit abatement formula: section MD 13
7: The instalments for the relevant tax credit are calculated using, for the calculation of the family credit abatement, the formula— full-year abatement × days ÷ 365. Definition of items in formula
8: In the formula in subsection (7),—
a: full-year abatement
i: if the person has no spouse, civil union partner, or de facto partner during the entitlement period, and the person’s family scheme income for the relationship period containing the entitlement period is more than $42,700, 25 cents for each complete dollar of the excess; or
ii: if the person has a spouse, civil union partner, or de facto partner during the entitlement period, and the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for the relationship period containing the entitlement period is more than $42,700, 25 cents for each complete dollar of the excess:
b: days When 70-day period includes 31 March
9: If a person who qualifies under section MC 2 receives instalments of the parental tax credit in a 70-day period that includes 31 March, the formula in subsection (7) is applied so that—
a: instalments of the parental tax credit received in the first tax year are abated against the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for that tax year; and
b: instalments of the parental tax credit received in the second tax year are abated against the person’s family scheme income, the family scheme income of their spouse, civil union partner, or de facto partner, or the sum of those incomes for that tax year. Relationship with subject matter
10: Sections MD 14 to MD 16 (which relate to family credit abatement), with necessary modifications, apply to the calculation of the family credit abatement in subsection (7). amount, child, civil union partner, de facto partner, dependent child, entitlement period, family credit abatement, family scheme income, family tax credit, full-time earner, parental tax credit, principal caregiver, protected family tax credit, relationship period, spouse, tax credit, tax year
56: Section MF 7 amended (Orders in Council)
1: Replace section MF 7(1)(a)(i)
i: correspond to the movement in the New Zealand Consumers Price Index that has not yet been taken into account by an increase:
2: Replace section MF 7(2)(a) and (b)
a: in the case of the first Order in Council made under subsection (1)(a), must be made when the total percentage increase in the movement in the New Zealand Consumers Price Index measured from that applying on 1 October 2008 is 5% or more:
b: in the case of the second Order in Council under subsection (1)(a), must be made when the total percentage increase in the movement in the New Zealand Consumers Price Index measured from that applying on 1 July 2018 is 5% or more:
c: in the case of a subsequent Order in Council under subsection (1)(a), must be made when the total percentage increase in the movement in the New Zealand Consumers Price Index measured from that applying on the date when the requirement to make the immediately preceding adjustment arose is 5% or more.
3: Replace section MF 7(2B) How movement in CPI determined
2B: For the purposes of subsections (1)(a)(i) and (2)(a), (b), and (c), a movement in the New Zealand Consumers Price Index over a period is determined by comparing the following numbers:
a: the number that, when the period started, was the most recent quarterly index number of the New Zealand Consumers Price Index all groups excluding cigarettes and other tobacco products:
b: the number that, when the period ended, was the most recent quarterly index number of the New Zealand Consumers Price Index all groups excluding cigarettes and other tobacco products.
4: This section applies for the 2018–19 and later tax years.
57: Section MF 7 amended (Orders in Council)
Section 57 repealed 18 March 2019 section 358 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Amendments to Taxation (Annual Rates and Budget Measures) Act 2011
58: Taxation (Annual Rates and Budget Measures) Act 2011 amended
Repeal sections 2(3), (4), and (5) 5(2), (3), and (4) 14B 2018-04-01 Taxation (Annual Rates and Budget Measures) Act 2011 re section 2(4)
2: Benefits
1: Winter energy payment
59: Social Security Act 1964 amended
Sections 60 to 67 Social Security Act 1964 2018-07-01 Social Security Act 1964 re section 2(6)
60: Section 3 amended (Interpretation)
1: In section 3(1) benefit
iiia: a winter energy payment:
2: In section 3(1) dependent child
f: for the purposes of clause 1(a) and (b) of Schedule 18A clause 2 of Schedule 18A
3: In section 3(1) winter energy payment Part 1KA
61: New Part 1KA inserted
After Part 1K
1KA: Winter energy payment
61FE: Winter energy payment: purpose
The purpose of the winter energy payment is to provide targeted financial assistance to help certain people meet their household heating costs during the winter period.
61FF: Winter energy payment: interpretation
In this Part and Schedule 18A qualifying benefit
a: a main benefit under this Act; or
b: New Zealand superannuation; or
c: veteran’s pension relevant payment date winter period
61FG: Winter energy payment: eligibility requirements
1: A person is entitled to a winter energy payment for 1 or more days during the winter period if, for those days,—
a: the person is receiving a qualifying benefit (or a portion of it), either as the person granted that benefit or as the spouse or partner of that person; and
b: the qualifying benefit (or a portion of it) is payable to the person; and
c: the person is not disqualified under subsection (2).
2: However, the person is not entitled to a winter energy payment for 1 or more days during the winter period if, for those days,—
a: the qualifying benefit is payable at a rate prescribed in respect of a person who is married or in a civil union or in a de facto relationship, and the chief executive has determined under subsection (3) that the person’s spouse or partner is entitled to a winter energy payment; or
b: the rate of the person’s qualifying benefit is required by section 75(3) to be reduced to the rate payable to long-term hospital patients, and the payment has been reviewed under section 81(1) and terminated under section 81(5); or
c: the person is receiving long-term residential care in a hospital or rest home, and that care is funded, in whole or in part, under the New Zealand Public Health and Disability Act 2000; or
d: the person is receiving residential care services, and those services are funded, in whole or in part, under the New Zealand Public Health and Disability Act 2000; or
e: the person has made, and not revoked, an election not to receive the payment ( see section 61FH
3: If the qualifying benefit is payable at a rate prescribed in respect of a person who is married or in a civil union or in a de facto relationship, the chief executive must determine which 1 of the spouses or partners is (as only 1 of them can be) entitled to a winter energy payment.
61FH: Winter energy payment: election not to receive
1: A person entitled to a winter energy payment may make an election not to receive the payment.
2: If the payment would be payable at a rate prescribed in respect of a person who is married or in a civil union or in a de facto relationship, the chief executive must be satisfied that the election has been made by both spouses or partners.
3: The election must be made, and may be revoked, in a form and manner approved by the chief executive.
4: Unless it is revoked, the election stops the person from being entitled to the payment for any days after the election is made.
61FI: Winter energy payment: instalments, rates, and payment
1: A winter energy payment is payable,—
a: if the person’s qualifying benefit is a main benefit under this Act, in 22 weekly instalments; or
b: if the person’s qualifying benefit is New Zealand superannuation or a veteran’s pension, in 11 fortnightly instalments.
2: The amount of an instalment is ascertained by dividing the appropriate rate per winter period set out in Schedule 18A
a: for recipients of a main benefit under this Act, by 22; or
b: for recipients of New Zealand superannuation or a veteran’s pension, by 11.
3: However, the amount ascertained under subsection (2) must be rounded up to the nearest whole cent, and then reduced to reflect any 1 or more days of the week or fortnight covered by the instalment that are days for which—
a: the person is not entitled to the payment; or
b: the payment is not payable (for example, under section 61FJ
4: An instalment must be paid on the relevant payment date.
5: The winter energy payment must not be paid in advance.
6: This section overrides sections 11D, 80, and 82(1), (2), and (6).
61FJ: Winter energy payment: effect of absence of beneficiary from New Zealand
1: The winter energy payment is not payable for 1 or more days while a beneficiary is absent from New Zealand unless it is so payable under subsection (2).
2: The winter energy payment is payable to a beneficiary for 1 or more days during any 1 or more absences of the beneficiary from New Zealand so long as each such absence is equal to or shorter than 4 weeks during the winter period and—
a: the payment would, but for those 1 or more absences, be payable to the beneficiary; and
b: the chief executive is satisfied that the 1 or more absences do not affect the beneficiary’s eligibility for the payment under section 61FG
3: Section 77 does not apply to the winter energy payment.
62: Section 61H amended (Rates of benefits, etc, may be increased by Order in Council)
In section 61H(1)(d) 18, 18A
63: Section 72 amended (Limitation where applicant receiving another benefit or pension)
In section 72(a) 61EA, 61FG
64: Section 81 amended (Review of benefits)
After section 81(4)
5: The chief executive may terminate a winter energy payment if satisfied, after reviewing the payment under subsection (1), that—
a: the rate of the beneficiary’s qualifying benefit (under section 61FG(1)(a)
b: continuing the payment is not consistent with the purpose stated in section 61FE
65: Section 82 amended (Payment of benefits)
In section 82(2A) and jobseeker support jobseeker support, and a winter energy payment
66: New Schedule 18A inserted
After Schedule 18 Schedule 1
67: New Part 7 of Schedule 32 inserted
In Schedule 32 Part 1
68: Consequential amendments
Amend the Acts listed in Schedule 3 2018-07-01 Legal Services Act 2011 Summary Proceedings Act 1957 re section 2(6)
2: Rates of orphan’s benefit and unsupported child’s benefit
69: Social Security Act 1964 amended
Section 70 Social Security Act 1964 2018-07-01 Social Security Act 1964 re section 2(7)
70: Schedule 4 amended
1: This section amends the rates in Schedule 4
2: Those rates are on that date replaced with new rates calculated by adding to each of those rates $20.31.
3: This section does not limit or affect increases or adjustments (for example, under section 61H 61HA
3: Accommodation supplement areas (fixing as on 26 June 2017)
71: Social Security Act 1964 amended
Sections 72 to 74 Social Security Act 1964 2017-12-21 Social Security Act 1964 re section 2(8)
72: Section 61I amended (Areas for accommodation supplement purposes may be altered by Order in Council)
1: In section 61I(1)(a) are from time to time were on 26 June 2017
2: In section 61I(1)(c) Area 2; or Area 2.
3: Repeal section 61I(1)(d)
73: Schedule 18 amended
In Schedule 18, Part 1, clause 1 Area 1 Area 2 Area 3 as from time to time as on 26 June 2017
74: New Part 6 of Schedule 32 inserted
In Schedule 32, after Part 5 Part 2
4: Accommodation supplement areas (regulations)
75: Social Security Act 1964 amended
Sections 76 to 78 Social Security Act 1964 2018-04-01 Social Security Act 1964 re section 2(9)
76: Section 3 amended (Interpretation)
In section 3(1) Area 1, Area 2, Area 3, and Area 4
a: are defined in regulations made under section 61I
b: until the commencement of the first regulations made under that section, refer to the terms defined in clause 1 of Part 1 of Schedule 18
77: Section 61I replaced (Areas for accommodation supplement purposes may be altered by Order in Council)
Replace section 61I
61I: Regulations defining accommodation supplement areas
1: The Governor-General may, by Order in Council, make regulations that, for the purposes of Part 1K and Schedule 18, define Area 1, Area 2, Area 3, and Area 4 ( see
2: Section 61H(2) and (5) applies, with any necessary modifications, to any Order in Council made under subsection (1) as if that order had been made under section 61H(1).
78: Schedule 18 amended
In Schedule 18, Part 1, clause 1 Area 1 Area 2 Area 3 Area 4 section 61I