1: Title
This Act is the Taxation (New Zealand Superannuation and Retirement Income) Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Income Tax Act 2007 amended
This Act Income Tax Act 2007 2015-10-23 Income Tax Act 2007
4: Section CW 38 amended (Public authorities)
After section CW 38(5)(c)
d: a Fund investment vehicle as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001:
e: a company that is treated as being wholly owned by the Crown under section HR 4B (Activities relating to New Zealand Superannuation Fund).
5: Section CX 55 amended (Proceeds from disposal of investment shares)
1: Replace section CX 55(1)(b)
b: the Crown as owner of the New Zealand Superannuation Fund:
bb: a Fund investment vehicle, as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001, that is treated as being wholly owned by the Crown under section HR 4B (Activities relating to New Zealand Superannuation Fund):
bc: a company that is treated as being wholly owned by the Crown under section HR 4B:
2: In section CX 55(2)(a) subsection (1)(a) or (b) subsection (1)(a), (b), (bb), or (bc)
6: Section HR 4B replaced (Crown activities through New Zealand Superannuation Fund)
Replace section HR 4B
HR 4B: Activities relating to New Zealand Superannuation Fund
When this section applies
1: This section applies to determine for this Act the rules that determine the amounts of income derived and expenditure incurred by the Crown as owner of the New Zealand Superannuation Fund (the Fund Activities of the Crown relating to Fund
2: Amounts of income derived and expenditure incurred by the Crown in activities relating to the Fund are determined as if the amounts were being derived or incurred by a company (the Fund company Fund investment vehicles
3: The consolidation rules, continuity provisions, and other rules relating to groups of companies apply to the Crown as owner of the Fund, to a Fund investment vehicle as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001, and to a company in which the Guardians of New Zealand Superannuation (the Guardians
a: the Crown were the Fund company; and
b: interests in the Fund investment vehicle or company held by the Guardians were owned by the Crown as the Fund company. amount, company, consolidation rules, continuity provisions, group of companies, income, public authority, special corporate entity
7: Schedule 29 amended (Portfolio investment entities: listed investors)
In Schedule 29
4: The Crown as owner of the New Zealand Superannuation Fund.
4B: A Fund investment vehicle, as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001, that is treated as being wholly owned by the Crown under section HR 4B.
4C: A company that is treated as being wholly owned by the Crown under section HR 4B.


Extradition Amendment Act 2015

1: Title
This Act is the Extradition Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Extradition Act 1999 principal Act 2015-11-07 Extradition Act 1999
4: Section 82 amended (Search and seizure on arrest)
After section 82(3)
4: If a person is arrested on a warrant issued or endorsed under this Act, a constable may take the identifying particulars of that person in accordance with section 32 of the Policing Act 2008 as if that person is detained in lawful custody for committing an offence against New Zealand law.


1: Title
This Act is the Financial Service Providers (Registration and Dispute Resolution) Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act Financial Service Providers (Registration and Dispute Resolution) Act 2008 principal Act 2015-11-07 Financial Service Providers (Registration and Dispute Resolution) Act 2008
4: Section 14 amended (Disqualified person)
In section 14(2)(e) an offence under sections 217 to 266 of the Crimes Act 1961 a crime involving dishonesty as defined in section 2(1) of the Crimes Act 1961


1: Title
This Act is the Financial Transactions Reporting Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act Financial Transactions Reporting Act 1996 principal Act 2015-11-07 Financial Transactions Reporting Act 1996
4: Section 21 amended (Protection of identity of persons making suspicious transaction reports)
1: In section 21(2)(a)(ii) any serious offence (within the meaning of section 243 of the Crimes Act 1961) an offence within the meaning of section 243 of the Crimes Act 1961
2: In section 21(2)(a)(ii) proceeds of that serious offence proceeds of that offence
5: Section 28 amended (Application of Privacy Act 1993)
1: In section 28(b)(ii) any serious offence (within the meaning of section 243 of the Crimes Act 1961) an offence within the meaning of section 243 of the Crimes Act 1961
2: In section 28(b)(ii) proceeds of that serious offence proceeds of that offence


Income Tax Amendment Act 2015

1: Title
This Act is the Income Tax Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act Income Tax Act 2007 principal Act 2015-11-07 Income Tax Act 2007
4: Section DB 45 replaced (Bribes paid to public officials)
Replace section DB 45
DB 45: Bribes
When this section applies
1: This section applies when a person ( person A No deduction
2: Person A is denied a deduction for the amount of the bribe. Exclusions
3: This section does not apply in the circumstances specified in section 105C(3) of the Crimes Act 1961. Definition
4: In this section, bribe Link with subpart DA
5: This section overrides the general permission. bribe, deduction, general permission, New Zealand 2004 No 35 s DB 36
5: Section YA 1 amended (Definitions)
1: In section YA 1 benefit foreign public official public official routine government action
2: In section YA 1 bribe paid to public officials
3: In section YA 1 foreign country paid to public officials


Misuse of Drugs Amendment Act 2015

1: Title
This Act is the Misuse of Drugs Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Misuse of Drugs Act 1975 principal Act 2015-11-07 Misuse of Drugs Act 1975
4: Section 12B repealed (Laundering proceeds of drug offences)
Repeal section 12B
5: Section 12BA repealed (Charges for money laundering)
Repeal section 12BA
6: Section 12C amended (Commission of offences outside New Zealand)
1: In section 12C(1)(ca) ; or
2: Repeal section 12C(1)(d)


Limited Partnerships Amendment Act 2015

1: Title
This Act is the Limited Partnerships Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Limited Partnerships Act 2008 principal Act 2015-11-07 Limited Partnerships Act 2008
4: Section 79 amended (Disclosure of information and reports)
In section 79(1B) law enforcement purposes
v: any offence that is punishable by imprisonment for a term of 5 years or more and includes any act, wherever committed, that if committed in New Zealand would constitute an offence punishable by imprisonment for a term of 5 years or more:


1: Title
This Act is the Mutual Assistance in Criminal Matters Amendment Act 2015.
2: Commencement
1: Section 4
a: a date appointed by the Governor-General by Order in Council:
b: the day that is 90 days after the date on which the Act receives the Royal assent.
2: Section 5
3: Principal Act
This Act amends the Mutual Assistance in Criminal Matters Act 1992 principal Act 2016-02-04 Mutual Assistance in Criminal Matters Act 1992 section 4: refer section 2(1)(b) the day that is 90 days after the date on which the Act receives the Royal assent; can be brought into force earlier by OIC 2015-11-07 Mutual Assistance in Criminal Matters Act 1992 section 5: refer section 2(2) — the day after the date on which the Act receives the Royal assent.
4: Section 31 replaced (Assistance in obtaining evidence in New Zealand)
Replace section 31
31: Assistance in obtaining evidence in New Zealand
1: A foreign country may request the Attorney-General to assist in arranging—
a: the taking of evidence in New Zealand; or
b: the production of documents or other articles in New Zealand; or
c: the undertaking of a forensic comparison under the Criminal Investigations (Bodily Samples) Act 1995 and the production of a document specifying the result of that comparison.
2: The Attorney-General may, in writing, authorise the requested assistance if,—
a: in the case of receipt of a request made under subsection (1)(a) or (b) by a foreign country, the Attorney-General is satisfied that—
i: the request relates to criminal proceedings in the foreign country; and
ii: there are reasonable grounds for believing that the evidence can be taken or the documents or other articles can be produced in New Zealand:
b: in the case of receipt of a request made under subsection (1)(c) by a foreign country, the Attorney-General is satisfied that—
i: the request relates to a criminal matter in the foreign country; and
ii: the request is in respect of an offence that corresponds to an offence in New Zealand that is punishable by a term of imprisonment of more than 1 year.
3: If, under subsection (2), the Attorney-General authorises—
a: the taking of evidence, a Judge may, subject to sections 32 and 33 and to any regulations made under this Act, take the evidence on oath of each witness appearing before the Judge and must, in this case,—
i: cause the evidence to be put in writing and certify, in the prescribed form, that the evidence was taken by the Judge; and
ii: cause the writing to be sent to the Attorney-General:
b: the production of documents or other articles, a Judge may, subject to sections 32 and 33 and to any regulations made under this Act, require the production of the documents or other articles, and, unless the Judge otherwise orders, must cause the documents, or copies of the documents certified by the Judge to be true copies, or the other articles, to be sent to the Attorney-General.
5: Schedule 1 amended
In Schedule 1 The following table is small in size and has 3 columns. This table amends Schedule 1 of the Mutual Assistance in Criminal Matters Act 1992 and should be read with that table to provide understanding of the context. 32 The United Nations Convention against Corruption (2003) An offence against any of the following sections of the Crimes Act 1961: section subject matter 100 judicial corruption 101 bribery of judicial officer, etc 102 corruption and bribery of Minister of the Crown 103 corruption and bribery of member of Parliament 104 corruption and bribery of law enforcement officer 105 corruption and bribery of official 105A corrupt use of official information 105B use or disclosure of personal information disclosed in breach of section 105A 105C bribery of foreign public official 105D bribery outside New Zealand of foreign public official 105E corruption of foreign public officials 105F trading in influence 116 conspiring to defeat justice 117 corrupting juries and witnesses 219 theft or stealing 220 theft by person in special relationship 228 dishonestly taking or using document 240 obtaining by deception or causing loss by deception 243 money laundering 246 receiving 249 accessing computer system for dishonest purpose An offence against any of the following sections of the Secret Commissions Act 1910: section subject matter 3 gifts to agent without consent of principal an offence 4 acceptance of such gifts by agent an offence 8 receiving secret reward for procuring contracts an offence


Policing Amendment Act 2015

1: Title
This Act is the Policing Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act Policing Act 2008 principal Act 2015-11-07 Policing Act 2008
4: New sections 95A to 95F and cross-heading inserted
After section 95 International policing: information sharing to assist corresponding overseas agency
95A: Interpretation
In this section and in sections 95B to 95F agency-to-agency agreement biometric information
a: fingerprints:
b: palm-prints:
c: an iris scan corresponding overseas agency
a: means an overseas person, body, or agency that is empowered to perform functions that correspond, wholly or partly, to any of the functions set out in section 9; and
b: includes Interpol and every overseas person, body, or agency appointed under article 32 of the constitution of Interpol to co-operate with Interpol international disclosure instrument
a: an international arrangement or agreement to which the Government of New Zealand is a party; or
b: an agency-to-agency agreement; or
c: the constitution of Interpol and any instrument adopted under article 44 of that constitution Interpol personal information
95B: Disclosure of personal information
1: If the requirements of this section are met, the Commissioner may disclose any personal information held by the Police to a corresponding overseas agency.
2: The disclosure of the personal information must be reasonably necessary to enable the corresponding overseas agency to perform a function in its jurisdiction that the Police perform in New Zealand under section 9.
3: Personal information under this section may be disclosed only—
a: in accordance with an international disclosure instrument; or
b: in accordance with directions issued by the Commissioner under section 95C
4: For the purposes of this section, personal information may be disclosed to a corresponding overseas agency by disclosing the information to an overseas person, body, or agency that is authorised to act on behalf of the corresponding overseas agency.
5: Subsections (1) to (4)
6: For the purposes of Part 8 of the Privacy Act 1993, a person is taken to have breached an information privacy principle under section 66(1)(a)(i) of that Act if the person contravenes a provision of this section.
95C: Commissioner may issue directions to certain Police employees
1: The Commissioner may issue written directions relating to the disclosure of personal information outside of an international disclosure instrument under section 95B
2: The directions must identify authorised Police employees but need not identify particular individuals and may instead identify the positions that the employees hold or the groups to which they belong.
3: Without limiting the generality of subsection (1)
a: describe the circumstances in which personal information may be disclosed without a request from the corresponding overseas agency:
b: set out any criteria in addition to those stated in section 95B
95D: Agency-to-agency agreements subject to consultation with Privacy Commissioner
The Commissioner must consult the Privacy Commissioner before any agency-to-agency agreement is entered into or varied.
95E: Publication of certain agency-to-agency agreements and directions
1: As soon as practicable after an agency-to-agency agreement enters into force at any time after the commencement of this section, the Commissioner must make a copy of the agreement publicly available.
2: When an agency-to-agency agreement that is in effect before the commencement of this section is first reviewed following that commencement, the Commissioner must, as soon as practicable after that review, make a copy of the agreement (as modified or proposed to be modified by the review) publicly available.
3: As soon as practicable after issuing any directions under section 95C
4: However, this section does not apply to—
a: an agency-to-agency agreement, or to any directions, that may be withheld under the Official Information Act 1982 or whose existence need not be confirmed or denied under that Act:
b: any provision of an agency-to-agency agreement, or of any directions, that may be withheld under the Official Information Act 1982.
5: For the purposes of this section, a copy is publicly available
a: available for inspection, free of charge, at the Police National Headquarters on any working day; and
b: accessible, free of charge, on an Internet site maintained by or on behalf of the Commissioner.
95F: Saving for existing international disclosure instruments
1: Sections 95B to 95E
2: Despite subsection (1) sections 95B to 95E
3: Despite subsection (1)


1: Title
This Act is the International Finance Agreements Amendment Act 2015.
2: Commencement
This Act comes into force on a date appointed by the Governor-General by Order in Council. Section 2 brought into force 11 December 2015 International Finance Agreements Amendment Act 2015 Commencement Order 2015
3: Principal Act
This Act amends the International Finance Agreements Act 1961 principal Act OIC LI 2015/301 2015-12-11 International Finance Agreements Act 1961
1: Preliminary provisions
4: Section 1A amended (Purpose)
After section 1A(4)
5: A further purpose, implemented by the International Finance Agreements Amendment Act 2015, is to enable the Government of New Zealand to be a member of the Asian Infrastructure Investment Bank.
5: Section 2 amended (Interpretation)
In section 2 Infrastructure Bank Infrastructure Bank Agreement Schedule 8
2: Membership of Infrastructure Bank
6: Section 3 amended (Membership of Fund, Bank, Corporation, and Agency)
1: In the heading to section 3 and Agency Agency, and Infrastructure Bank
2: After section 3(2)
3: Approval is also given for the New Zealand Government to become a member of the Infrastructure Bank in accordance with the Infrastructure Bank Agreement.
7: Section 4 amended (Reserve Bank of New Zealand to be depository)
In section 4(1) and the Agency the Agency, and the Infrastructure Bank
8: Section 5 amended (Payments under Agreements and Convention)
1: In section 5(c) and (d) . :
2: After section 5(d)
e: all payments required to be made from time to time to the Infrastructure Bank under the terms of the Infrastructure Bank Agreement.
3: In section 5
2: Expenses or capital expenditure may be incurred without further appropriation than this section for the purpose of the payments authorised by subsection (1) ( see
9: Section 8 amended (Application of certain Articles of Agreements)
1: In section 8(2)
a: after Bank Agreement, and
b: after Corporation Agreement , and Articles 45 to 52 of the Infrastructure Bank Agreement
2: In section 8(3)
a: after In this section, other than in subsection (2) in relation to Articles 45 to 52 of the Infrastructure Bank Agreement,
b: after Cook Islands ,
10: Section 10 amended (Power to amend schedules)
1: After section 10(2)(d)
da: Schedule 8
2: Repeal section 10(3)
11: New Schedule 8 inserted
After Schedule 7 Schedule 8 Schedule


Secret Commissions Amendment Act 2015

1: Title
This Act is the Secret Commissions Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act Secret Commissions Act 1910 principal Act 2015-11-07 Secret Commissions Act 1910
4: Section 2 amended (Interpretation)
In section 2 child of any agent child
5: Section 13 replaced (Penalty on conviction)
Replace section 13
13: Penalty on conviction
A person who commits an offence against this Act is liable to imprisonment for a term not exceeding 7 years.


1: Title
This Act is the Returning Offenders (Management and Information) Act 2015.
2: Commencement
This Act comes into force on the day on which it receives the Royal assent.
1: Preliminary provisions
3: Purpose
The purpose of this Act is to obtain information from returning offenders and establish release conditions for offenders returning to New Zealand following a prison sentence of more than 1 year in an overseas jurisdiction.
3A: Act’s provisions apply retrospectively
1: A provision of this Act applies to a person after the provision’s commencement even if all or any of the following occurred before the provision’s commencement:
a: the person’s conduct overseas that constitutes an imprisonable offence in New Zealand:
b: the person’s conviction for an overseas jurisdiction offence for that conduct:
c: the person’s having been sentenced to 1 or more terms of imprisonment overseas for the overseas jurisdiction offence:
d: the end of the person’s sentence of imprisonment overseas for the overseas jurisdiction offence:
e: the person’s release from custody in a prison overseas or, if the person is detained in an immigration or other facility overseas following release from prison overseas, release from that facility overseas:
f: the person’s deportation or removal to New Zealand on grounds that are or include their conviction for the overseas jurisdiction offence:
g: the person’s return to New Zealand:
h: the person’s conviction for the overseas jurisdiction offence being overturned:
i: the person’s being pardoned for the overseas jurisdiction offence:
j: any other conduct of, or event relating to, the person that the provision requires to have occurred in order for the provision to apply.
2: This section does not affect or limit—
a: the validations in clause 8
b: the exception to those validations in clause 9
3: This section overrides any inconsistent other law.
4: In particular, any other law
a: section 7
b: section 12
c: G v Commissioner of Police Section 3A inserted 28 February 2023 section 4 Returning Offenders (Management and Information) Amendment Act 2023
3B: Act’s provisions override inconsistent other law
1: This section applies to conduct—
a: mentioned in, or otherwise necessary for carrying out, or giving full effect to, a provision of this Act; and
b: after the provision’s commencement.
2: Examples of the conduct are—
a: making, amending, revoking, or revoking and replacing, a determination or other decision:
b: requesting a person to provide identifying particulars and taking them if the person provides them in response to a request, detaining the person (using reasonable force if necessary) if the person refuses, taking the identifying particulars of a person who has been detained for the purpose of taking them, giving a direction related to exercising those powers, or entering, recording, and storing on a Police information recording system the identifying particulars of a person that are provided in response to a request or otherwise taken:
c: issuing, amending, revoking, revoking and replacing, or serving a notice (for example, a databank compulsion notice under section 14
d: applying for, issuing, or executing a warrant for entry to any premises to serve a determination notice:
e: applying for, imposing, varying, discharging, or revoking a standard release condition or a special condition (which, in this section, includes, without limitation, a condition imposed under section 33(1) sections 26 to 31 section 34
f: suspending under section 28(3)
g: administering a standard release condition or a special condition (for example, monitoring compliance with a standard release condition or a special condition, and investigating and prosecuting an offence of breaching a standard release condition or a special condition):
h: reviewing under section 22 section 17
i: doing, or omitting to do, any other act or omission mentioned in, or otherwise necessary for carrying out, or giving full effect to, the provision.
3: The conduct must or may be done or omitted in accordance with the provision even if the conduct is, for an overseas jurisdiction offence for which the relevant person has been convicted and punished overseas, 1 or both of the following:
a: punishment again:
b: a variation and increase of penalty between commission of, and sentencing for, that offence.
4: This section does not affect or limit—
a: the validations in clause 8
b: the exception to those validations in clause 9
5: This section overrides any inconsistent other law.
6: In particular, any other law
a: section 6(1) and (2)
b: sections 25(g) 26(2)
c: G v Commissioner of Police Section 3B inserted 28 February 2023 section 4 Returning Offenders (Management and Information) Amendment Act 2023
4: Interpretation
1: In this Act, unless the context otherwise requires,— 1995 Act Criminal Investigations (Bodily Samples) Act 1995 chief executive Commissioner constable section 4 court Customs place section 5(1) detain determination notice section 19 drug or alcohol condition section 15(3)(ba) sections 26(4) 27 34 identifying particulars section 32(5) overseas jurisdiction
a: excludes the islands and territories within the Realm of New Zealand; but
b: includes the self-governing state of the Cook Islands, the self-governing state of Niue, Tokelau, and the Ross Dependency overturned see sections 23A 34A
a: without an order for retrial; or
b: with a retrial being ordered but—
i: not being proceeded with; or
ii: not resulting in a conviction; or
iii: being ended by a stay of proceedings pardoned see sections 23A 34A
a: has been granted a free pardon for the offence; or
b: is, because of the exercise of other applicable legal powers of clemency or mercy, otherwise taken never to have committed the offence Parole Act Parole Act 2002 Police release condition relevant sentence section 17(1)(b) returning offender section 7 returning prisoner section 16 sentence of life imprisonment section 24(3) special condition section 26(1) 27(1) standard release condition section 25 the provision’s commencement this provision’s commencement
a: this Act’s commencement; and
b: the commencement of any other related provision of this Act inserted, amended, or replaced after this Act’s commencement; and
c: the commencement of any legislation inserting, amending, or replacing the provision.
2: In this Act, unless the context otherwise requires, a term that is used but not defined, but that is defined in the Parole Act, has the same meaning as in that Act. Section 4(1) Customs place amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 4(1) drug or alcohol condition inserted 15 May 2017 section 4 Returning Offenders (Management and Information) (Drug and Alcohol Testing) Amendment Act 2016 Section 4(1) overturned inserted 30 November 2022 section 114 Statutes Amendment Act 2022 Section 4(1) pardoned inserted 30 November 2022 section 114 Statutes Amendment Act 2022 Section 4(1) the provision’s commencement this provision’s commencement inserted 28 February 2023 section 5 Returning Offenders (Management and Information) Amendment Act 2023
5: Transitional, savings, and related provisions
The transitional, savings, and related provisions (if any) set out in Schedule 1
6: Act binds the Crown
This Act binds the Crown.
2: Returning offenders: management and information
1: Returning offenders
7: Who is returning offender
A returning offender
a: is a person who has been convicted in an overseas jurisdiction of an offence for conduct that constitutes an imprisonable offence in New Zealand and, being liable for deportation or removal as a result of that conviction, has returned to New Zealand; and
b: includes a returning prisoner. Taking identifying particulars from returning offenders
8: Purpose of obtaining information for use by Police for any lawful purpose
The purpose of sections 9 to 11 2008 No 72 ss 32(1) 33(1)
9: Police may request returning offender to provide identifying particulars
The Police may, as soon as is reasonably practicable, request a returning offender to provide identifying particulars and may detain the offender under section 10
10: Police may detain returning offender for purpose of taking identifying particulars
1: A constable may, for the purpose of taking the identifying particulars of a returning offender, detain the offender on, or at any time within 6 months after, the offender’s return to New Zealand.
2: A constable may detain an offender under subsection (1) only for a period that is no longer than is reasonably necessary in the circumstances for a constable to take the identifying particulars of the offender.
3: A constable may use reasonable force, if it is necessary, to detain an offender under subsection (1). 1996 No 27 s 148A(1), (6)
11: Police may take identifying particulars
A constable may take the identifying particulars of a returning offender who has been detained under section 10
a: must do so in a manner that is reasonable in the circumstances; and
b: may only use reasonable force that may be necessary to secure those identifying particulars. 2008 No 72 s 32(3)
12: Storage, etc, on Police information recording system of identifying particulars
1: The identifying particulars of a returning offender that are provided in response to a request under section 9 section 11
2: However, photographs or visual images of a returning offender, and impressions of that person's fingerprints, palm-prints, or footprints, that are provided in response to a request under section 9 section 11
3: In subsection (2), error 2008 No 72 s 34
13: Offence of failing to comply with constable’s direction
1: A person who, after being cautioned, fails to comply with a direction of a constable exercising his or her powers under section 10 11
a: commits an offence; and
b: is liable on conviction to imprisonment for a term not exceeding 6 months, to a fine not exceeding $5,000, or to both.
2: A person who, in response to a request under section 9 section 11
a: commits an offence; and
b: is liable on conviction to imprisonment for a term not exceeding 6 months, to a fine not exceeding $5,000, or to both. 2008 No 72 s 32(4) Obtaining bodily samples from returning offenders
14: Criminal Investigations (Bodily Samples) Act 1995 applies to certain returning offenders
1: For the purpose of obtaining a bodily sample by a databank compulsion notice under Part 3
a: a ground of the offender’s removal or deportation to New Zealand was the offender’s conviction in an overseas jurisdiction of an offence for conduct that constitutes an imprisonable offence in New Zealand; and
b: that conviction would, if entered in a New Zealand court, be a conviction to which Part 3 section 4
2: For the purpose stated in subsection (1), Parts 3 to 5
a: with all necessary modifications; and
b: subject to the express modifications set out in section 15
15: Express modification of Part 3 of 1995 Act
Part 3 section 14(1)
a: section 39(3)(a)
b: in sections 39A(3), 39C(2) 46A(1) section 15 section 26 27
c: section 39C(3)(a)
d: section 39C(3)(b) and (4)(b)(ii)
e: in sections 41 41B 44 45 47 appropriate court
f: sections 41(2)(d) 42(4)
g: section 41(2)(e)(i) and (ii)(B)
2: Returning prisoners
General
16: Who is returning prisoner
A returning prisoner section 17
17: Criteria for determination that person is returning prisoner
1: The Commissioner must determine that a person is a returning prisoner if the Commissioner is satisfied that the person—
a: has been convicted in an overseas jurisdiction of an offence for conduct that constitutes an imprisonable offence in New Zealand; and
b: has, in respect of that conviction, been sentenced to—
i: a term of imprisonment of more than 1 year; or
ii: 2 or more terms of imprisonment that are cumulative, the total term of which is more than 1 year; and
c: is returning or has returned to New Zealand within 6 months after his or her release from custody during or at the end of the sentence.
2: In subsection (1), release from custody
3: To avoid doubt, a person who is released at the end of a prison sentence and has been in the community for more than 6 months is not a returning prisoner, even though he or she is later detained in an immigration or other facility. Commissioner’s determination that person is returning prisoner
18: Time for Commissioner to determine that person is returning prisoner
A determination by the Commissioner that a person is a returning prisoner must not be made later than 6 months after that person’s return to New Zealand.
18A: Notice and right to be heard
1: A determination by the Commissioner that a person is a returning prisoner must be made without providing the person with notice or a right to be heard.
2: This section does not prevent a person providing voluntarily to the Commissioner, in response to a request that the Commissioner may (but need not) make, information—
a: about whether the person is a returning prisoner; and
b: adding to other information available to the Commissioner about that matter.
3: This section also does not affect a returning prisoner’s right to apply for—
a: review under section 22
b: judicial review of the Commissioner’s determination. Section 18A inserted 28 February 2023 section 6 Returning Offenders (Management and Information) Amendment Act 2023
19: Determination notice
1: The Commissioner must serve a written notice on a person ( P
2: The notice must be served,—
a: if practicable, on P’s return to New Zealand; or
b: if service on P’s return to New Zealand is not practicable, as soon as is reasonably practicable after P’s return to New Zealand; but
c: in any event, not later than 6 months after P’s return to New Zealand.
3: The notice must state the information set out in section 20
20: Content of determination notice
A determination notice must—
a: state that the person named in the notice ( P
b: state that P is subject to release conditions under this Act; and
c: state the period for which P is subject to release conditions; and
d: set out the standard release conditions and any special condition or interim special condition; and
e: state that P must report to a probation officer at a probation service centre within 72 hours of service of the notice; and
f: provide information about how to contact a probation officer; and
g: state that P may be required to provide identifying particulars; and
h: explain P’s right under section 22
i: state the grounds on which P may apply for a Commissioner’s review; and
j: state the time limit for applying for a Commissioner’s review; and
k: state that P’s release conditions are not suspended on account of a Commissioner’s review; and
l: state that, on the application of the chief executive, a court may impose 1 or more special conditions on P; and
m: record the date on which the notice is served and the identity of the person who serves it.
21: Entry to premises to serve determination notice
A court may, on the application of the Commissioner, issue a warrant for entry to any premises where a returning prisoner is reasonably believed to be present if the court is satisfied that a person has refused or refuses to allow the Police to enter those or any other premises in order to prevent or avoid service of a determination notice.
22: Review of Commissioner’s determination
1: A returning prisoner may apply to the Commissioner to review a determination under section 17
a: the returning prisoner does not meet 1 or more of the criteria set out in section 17(1)
b: the determination notice incorrectly states the period for which the returning prisoner is subject to release conditions; or
c: the determination notice was served more than 6 months after a person’s return to New Zealand.
2: The application must be made at any time
3: The review must be a factual inquiry only and must be completed within 20 working days after receipt of the application.
4: The Commissioner must—
a: give the applicant a reasonable opportunity to state his or her case before the Commissioner makes a decision; and
b: confirm, modify, or revoke the determination notice; and
c: notify the applicant of his or her decision in writing without unreasonable delay.
5: Nothing in this section affects the right of a returning prisoner to apply for judicial review of the Commissioner’s determination under section 17 Section 22(2) amended 28 February 2023 section 7 Returning Offenders (Management and Information) Amendment Act 2023
23: Review does not suspend release conditions
An application for a review under section 22
23A: Commissioner must revoke determination if conviction overturned, or person pardoned, for overseas jurisdiction offence
1: The Commissioner must revoke a determination that a person is a returning prisoner if, after considering information provided by or on behalf of the person, the Commissioner is satisfied—
a: that the person has been convicted in an overseas jurisdiction of an offence for conduct that constitutes an imprisonable offence in New Zealand; and
b: that the determination was made in respect of the conviction; and
c: that the conviction has been overturned, or that the person has been pardoned for that overseas jurisdiction offence.
2: This section does not limit any other duty or power of the Commissioner or of a court to amend or revoke the determination.
3: After the revocation, the person—
a: is no longer a returning prisoner because of the determination; and
b: is no longer subject to, and required to comply with, standard release conditions because of service on the person of a determination notice related to the determination; and
c: is no longer required to comply with any special conditions, or interim special conditions, imposed on the person by the District Court because of the determination.
4: Subsection (3) overrides sections 24 to 30 Section 23A inserted 30 November 2022 section 115 Statutes Amendment Act 2022 Consequences of determination as returning prisoner
24: Returning prisoner subject to standard release conditions
1: A returning prisoner is subject to standard release conditions from the time of service on that person of a determination notice.
2: The period for which a returning prisoner is subject to standard release conditions is,—
a: if the relevant sentence is imprisonment for a term that is more than 1 year but not more than 2 years, 6 months:
b: if the relevant sentence is imprisonment for a term that is more than 2 years but not more than 5 years, 1 year:
c: if the relevant sentence is imprisonment for a term that is more than 5 years but is not a sentence of life imprisonment, 2 years:
d: if the relevant sentence is a sentence of life imprisonment, 5 years.
3: In subsection (2), sentence of life imprisonment
a: means an indeterminate sentence under which a person is liable to imprisonment for the rest of his or her life following conviction for an offence; and
b: includes a sentence that is, or corresponds to, a sentence of preventive detention.
25: Returning prisoner must comply with standard release conditions
A returning prisoner must comply with the following conditions (the standard release conditions
a: the returning prisoner must report to a probation officer at the probation service centre stated in the determination notice as soon as practicable, and not later than 72 hours after service of the determination notice:
b: with all necessary modifications, the standard release conditions set out in section 14(1)(b) to (i) 2002 No 10 s 14(1)
26: Returning prisoner must comply with special conditions imposed by court
1: A court may, on the application of the chief executive, impose 1 or more special conditions on a returning prisoner and the returning prisoner must comply with those conditions during the period for which those conditions are imposed.
2: A court must not impose a special condition for a longer period than the period for which the standard release conditions apply to the returning prisoner.
3: A court must not impose a special condition unless it is designed to—
a: reduce the risk of reoffending by the returning prisoner; or
b: facilitate or promote the rehabilitation and reintegration of the returning prisoner; or
c: provide for the reasonable concerns of victims of the returning prisoner.
4: The kinds of special conditions that the court may impose include, without limitation and with all necessary modifications, the conditions set out in section 15(3)(a) to (f)
5: If a court imposes a special condition that is—
a: an electronic monitoring condition, section 15A
b: a residential restriction, sections 33 to 36
c: a drug or alcohol condition, sections 16A to 16E 71A 72A 74A to 74C
6: A court must not impose a special condition requiring the returning prisoner to take prescription medicine unless the returning prisoner—
a: has been fully advised, by a person who is qualified to prescribe that medication, about the nature and likely or intended effect of the medication and any known risks; and
b: consents to taking the prescription medication.
7: A returning prisoner does not breach his or her conditions for the purposes of section 31(1) 2002 No 10 s 15(1)–(3), (4), (5) Section 26(5)(c) inserted 15 May 2017 section 5 Returning Offenders (Management and Information) (Drug and Alcohol Testing) Amendment Act 2016
27: Interim special conditions
1: A court may, on the application of the chief executive, impose 1 or more interim special conditions if the court is satisfied that, subject to section 26(3)
2: The chief executive may certify that the returning prisoner has a conviction for an offence in respect of conduct that would be a relevant sexual or violent offence for the purpose of Part 1A section 26(3)
3: For the purposes of subsections (1) and (2), and to avoid doubt, a court may impose interim special conditions on the information that is then available to the court, even though that information is incomplete or additional information is still being sought.
4: The application may be made, and the conditions may be imposed, before or after the returning prisoner returns to New Zealand.
5: The application may be made without notice and a court must not require that notice be given.
6: Interim special conditions imposed under this section expire after 30 working days after the returning prisoner returns to New Zealand, but a court may extend the expiry of the conditions by a reasonable period to allow an application under section 26(1)
28: Court may vary or discharge release conditions
1: A court may vary or discharge—
a: a special condition, on the application of a returning prisoner or a probation officer:
b: a standard release condition, on the application of a probation officer.
2: A court must not discharge a standard release condition with effect from a date that is less than 6 months after the date of service of the determination notice.
3: When a probation officer applies for the variation or discharge of a release condition, the probation officer may suspend the condition until the application is determined. 2002 No 10 s 56
29: Effect of subsequent sentence of imprisonment
1: This section applies when a returning prisoner is—
a: subject to release conditions imposed under this Act; and
b: sentenced to a term of imprisonment in New Zealand beginning before the end of the period for which he or she is subject to release conditions under this Act (the subsequent sentence
2: The release conditions imposed under this Act—
a: do not have effect for the period of imprisonment under the subsequent sentence; and
b: do not have effect to the extent that release conditions imposed in relation to the subsequent sentence apply; but
c: continue to run for purposes of the relevant period in section 24(2)
30: When release conditions end
Release conditions end when—
a: the period for which the returning prisoner is subject to release conditions expires; or
b: the release conditions are discharged; or
c: a public protection order is imposed on the returning prisoner under the Public Safety (Public Protection Orders) Act 2014
d: an extended supervision order is imposed on the returning prisoner under Part 1A
31: Offence to breach release conditions
1: A returning prisoner who is subject to a release condition under this Act and who, without reasonable excuse, breaches that condition commits an offence.
2: A person who commits an offence under this section is liable on conviction to imprisonment for a term not exceeding 1 year or to a fine not exceeding $2,000. 2002 No 10 s 71
3: Returning offender who returns to New Zealand more than 6 months after release from custody
32: Who subpart applies to
1: This subpart applies to a returning offender who—
a: meets the criteria set out in section 17(1)
b: was, immediately before his or her return to New Zealand from the relevant overseas jurisdiction, subject to—
i: monitoring, supervision, or other conditions for the relevant sentence; or
ii: conditions imposed under an order in the nature of an extended supervision order or public protection order.
2: In subsection (1)(b), immediately before his or her return to New Zealand
33: Court may impose conditions on returning offender
1: On the application of the chief executive, a court may impose any conditions on a returning offender to whom this subpart applies and must, if it does so, specify when the conditions end.
2: The court may impose conditions if it is satisfied that the conditions are—
a: necessary to facilitate the rehabilitation and reintegration of the returning offender; or
b: necessary to reduce the risk of reoffending by the returning offender; or
c: necessary for both purposes in paragraphs (a) and (b).
3: The conditions must not be imposed more than 6 months after the returning offender’s return to New Zealand.
34: Sections 26 to 31 apply to returning offender to whom this subpart applies
In relation to a returning offender to whom this subpart applies, sections 26 to 31
a: the returning offender were a returning prisoner; and
b: the reference in those provisions to a release condition or a special condition were a reference to a condition imposed under section 33(1)
34A: Application to court to revoke conditions imposed if conviction overturned, or person pardoned, for overseas jurisdiction offence
1: The chief executive must make an application to a court to revoke conditions imposed under this subpart on a person if, after considering information provided by or on behalf of the person, the chief executive is satisfied—
a: that the person has been convicted in an overseas jurisdiction of an offence for conduct that constitutes an imprisonable offence in New Zealand; and
b: that the conditions were imposed under this subpart by a court in respect of the conviction; and
c: that the conviction has been overturned, or that the person has been pardoned for that overseas jurisdiction offence.
2: A court must revoke the conditions if, on an application made under this section by the chief executive, the court is satisfied of the matters specified in subsection (1)(a), (b), and (c).
3: This section does not limit any other power of a court to amend or revoke the conditions.
4: After the revocation, the person is no longer required to comply with any conditions imposed on the person by a court under section 33(1)
5: Subsection (4) overrides sections 26 to 34 Section 34A inserted 30 November 2022 section 116 Statutes Amendment Act 2022
4: Amendments to other Acts and review
Subpart 4 repealed 28 February 2023 section 8 Returning Offenders (Management and Information) Amendment Act 2023
35: Parole Act 2002 amended
2015-11-18 Parole Act 2002 Section 35 repealed 28 February 2023 section 8 Returning Offenders (Management and Information) Amendment Act 2023
36: Public Safety (Public Protection Orders) Act 2014 amended
2015-11-18 Public Safety (Public Protection Orders) Act 2014 Section 36 repealed 28 February 2023 section 8 Returning Offenders (Management and Information) Amendment Act 2023
37: Review by select committee
Section 37 repealed 28 February 2023 section 8 Returning Offenders (Management and Information) Amendment Act 2023


1: Title
This Act is the Taxation (Bright-line Test for Residential Land) Act 2015
2: Commencement
This Act comes into force on the day on which this Act receives the Royal assent, except Part 1
1: Amendments to Income Tax Act 2007
3: Income Tax Act 2007
This Part amends the Income Tax Act 2007 2015-11-16 Income Tax Act 2007
4: New section CB 6A inserted (Disposal within 2 years: bright-line test for residential land)
1: Before section CB 6
CB 6A: Disposal within 2 years: bright-line test for residential land
Disposal within 2 years
1: An amount that a person derives from disposing of residential land is income of the person, if the bright-line date for the residential land is within 2 years of—
a: the date on which the instrument to transfer the land to the person was registered—
i: under the Land Transfer Act 1952; or
ii: under foreign laws of a similar nature to the Land Transfer Act 1952, if the land is outside New Zealand; or
b: their date of acquisition of the land, if an instrument to transfer the land to the person is not registered on or before the bright-line date. Subdivision
2: Despite subsection (1) undivided land
a: the date on which the instrument to transfer the undivided land to the person was registered—
i: under the Land Transfer Act 1952; or
ii: under foreign laws of a similar nature to the Land Transfer Act 1952, if the land is outside New Zealand; or
b: their date of acquisition of the undivided land, if the land is not registered as described in paragraph (a) Leases with perpetual right of renewal
3: Despite subsection (1) Contingent interest
4: Despite subsection (1) Exception: disposal of land by executor, administrator, or beneficiary
5: This section does not apply to an amount that an executor or administrator described in section FC 1(1)(a) (What this subpart does), or a beneficiary described in section FC 1(1)(b), derives from disposing of residential land that was transferred to them on the death of a person. Relationship with subject matter
6: This section applies if none of sections CB 6 to CB 12 apply. Some definitions
7: In this section and section CB 16A bright-line date
a: the earliest of—
i: the date that the person enters into an agreement for the disposal:
ii: the date on which the person makes a gift of the residential land:
iii: the date on which the person’s residential land is compulsorily acquired under any Act by the Crown, a local authority, or a public authority:
iv: if there is a mortgage secured on the residential land, the date on which the land is disposed of by or for the mortgagee as a result of the mortgagor’s defaulting; or
b: if none of paragraph (a)(i) to (iv) date of acquisition amount, bright-line date, date of acquisition, dispose, estate, income, interest, land, mortgage, person, residential land, year
2: Subsection (1)
5: Section CB 13 amended (Disposal: amount from major development or division and not already in income)
1: In section CB 13(1)(a) sections CB 6 sections CB 6A
2: Subsection (1)
6: Section CB 14 amended (Disposal: amount from land affected by change and not already in income)
1: In section CB 14(1)(a) sections CB 6 sections CB 6A
2: Subsection (1)
7: Section CB 15B amended (When land acquired)
1: In section CB 15B(1) For the purposes of this subpart For the purposes of this subpart except section CB 6A
2: Subsection (1)
8: New section CB 16A inserted (Main home exclusion for disposal within 2 years)
1: Before section CB 16
CB 16A: Main home exclusion for disposal within 2 years
Main home exclusion
1: Section CB 6A
a: the person; or
b: a beneficiary of a trust, if the person is a trustee of the trust and—
i: a principal settlor of the trust does not have a main home; or
ii: if a principal settlor of the trust does have a main home, it is that main home which the person is disposing of. When this section does not apply
2: The exclusion in subsection (1)
a: the exclusion has been used by the person 2 or more times within the 2 years immediately preceding the bright-line date for the residential land:
b: the person has engaged in a regular pattern of acquiring and disposing of residential land. A definition
3: In this section, principal settlor beneficiary, bright-line date, dispose, dwelling, land, main home, person, principal settlor, residential land, settlement, settlor, trustee, year
2: Subsection (1)
9: Section CB 23B amended (Land partially sold or sold with other land)
1: In section CB 23B CB 6 CB 6A
2: Subsection (1)
10: New sections DB 18A and DB 18AB inserted
1: Before section DB 18
DB 18A: Ring-fenced allocations: disposal of residential land within 2 years
When this section applies
1: This section applies to an amount of a person’s deductions ( bright-line deductions section CB 6A Basis for allocation of deductions: formula
2: The amount of bright-line deductions allocated to an income year, including an amount that has been carried forward and allocated under subsection (4) bright-line income + land net income. Definition of items in formula
3: In the formula,—
a: bright-line income section CB 6A
b: land net income Excess allocations: carried forward and reinstated next year
4: Any excess deductions not allocated to the income year because of subsection (2)
a: deductions under section DB 23 that relate to residential land for which the person derives income solely under section CB 6A
b: allocated to the next income year. Restriction on reinstating excess allocations: continuity for companies
5: Despite subsection (3) deduction, dispose, income, income year, land, loss balance, net income, residential land, tax loss component
DB 18AB: Deduction cap: disposal of residential land within 2 years to associated persons
When this section applies
1: This section applies to a person ( person A
a: person A derives income solely under section CB 6A (Disposal within 2 years: bright-line test for residential land) from disposing of residential land to an associated person; and
b: person A has deductions for expenditure or loss in relation to the disposal of the land ( residential land deductions Deduction cap for person A and transfer to associated person
2: The total residential land deductions that person A is allowed are no more than the amount of income they derive under section CB 6A from the disposal of the land. Deductions not allowed to person A under this section are treated as expenditure that the associated person has in relation to acquiring the land. associated person, deduction, dispose, income, income year, land, person, residential land
2: Subsection (1)
11: Section DB 29 amended (Apportionment when land acquired with other property)
1: In section DB 29 CB 6 CB 6A
2: Subsection (1)
12: New section FB 3A inserted (Residential land)
1: Before section FB 3
FB 3A: Residential land
When this section applies
1: This section applies for the purposes of section CB 6A Transfer at cost
2: The transfer is treated as a disposal and acquisition for an amount that equals the total cost of the residential land to the transferor at the date of transfer. Date of acquisition
3: The transferee is treated as having acquired property in the residential land on the relevant date, for the transferor’s acquisition, in section CB 6A(1)(a) or (b) date of transfer, dispose, residential land, settlement of relationship property
2: Subsection (1)
13: Section FC 3 amended (Property transferred to spouse, civil union partner, or de facto partner)
1: After section FC 3(2) Relationship with subject matter
3: Section FC 9
2: In section FC 3 residential land
3: Subsection (1)
14: Section FC 4 amended (Property transferred to charities or to close relatives and others)
1: After section FC 4(2) Relationship with subject matter
3: Section FC 9
2: In section FC 4 residential land
3: Subsection (1)
15: New section FC 9 inserted (Residential land transferred to executor, administrator, or beneficiary on death of person)
1: After section FC 8
FC 9: Residential land transferred to executor, administrator, or beneficiary on death of person
What this section applies to
1: This section applies in the circumstances described in section FC 1(1)(a) or (b) when residential land is transferred on a person’s death and section FC 5 does not apply. Residential land
2: Section CB 6A Cost of residential land
3: If the residential land is transferred to a person who disposes of it, and the person derives income, the cost of the land to the person is—
a: the cost of the land incurred by the deceased person; and
b: all other expenditure incurred by the person, the deceased person, or the administrator or executor of the deceased person, as applicable, for which no deduction has been allowed. deduction, dispose, income, land, person, residential land
2: Subsection (1)
16: Section FO 10 amended (When property passes on resident’s restricted amalgamation)
1: In section FO 10(6) the 10-year rule in sections CB 9 to CB 11 and CB 14 the 2-year bright-line test or the 10-year rule in any of sections CB 6A
2: Subsection (1)
17: Section FO 17 amended (Land)
Replace section FO 17(2) and (3) Disposal at market value
2: The amalgamating company is treated as having disposed of the land to the amalgamated company at the market value of the land at the date of the amalgamation if—
a: the land is not revenue account property of the amalgamating company, and the disposal of the land would give rise to income for the amalgamated company under any of sections CB 6A
b: the land is revenue account property of the amalgamating company but not merely because of the 2-year bright-line test or the 10-year rule in any of sections CB 6A CB 6A Disposal of land within 2-year bright-line test or 10-year rule
3: If the land is, or may be, revenue account property of the amalgamating company because of the 2-year bright-line test or the 10-year rule in any of sections CB 6A CB 6A
18: New heading and new sections GB 52 and GB 53 inserted
After section GB 51 Arrangements involving residential land
GB 52: Arrangements involving residential land: companies’ shares
When this section applies
1: This section applies when—
a: a company owns residential land directly or indirectly for which the relevant date in sections CB 6A(1)(a) or (b) paragraph (c) company residential land
b: residential land owned directly or indirectly by the company makes up 50% or more, by market value, of the assets of the company; and
c: 50% or more of the shares in the company, by market value, are disposed of within a 12-month period, with a purpose or effect of defeating the intent and application of section CB 6A Disposal at cost, reacquisition at market
2: The company is treated as disposing of the relevant shareholder portion of company residential land to the relevant shareholder for an amount of consideration equal to the total cost to the company of the portion, and the shareholder is treated as acquiring the portion for that total cost and then disposing of it, back to the company, for an amount of consideration equal to the market value of the portion. The company is treated as reacquiring the portion for the market value. A definition
3: In this section, shareholder portion company, dispose, residential land, share, shareholder
GB 53: Arrangements involving residential land: trusts
When this section applies
1: This section applies when—
a: the trustees of a trust own residential land directly or indirectly ( trust residential land
b: trust residential land makes up 50% or more, by market value, of the assets of the trust; and
c: the trust’s trust deed changes, a decision-maker under the trust deed changes, or an arrangement under the trust changes, with a purpose or effect of defeating the intent and application of section CB 6A Market value disposal
2: The trustees are treated as disposing of the trust residential land affected by a change described in subsection (1)(c) amount, arrangement, dispose, land, residential land, trustee
19: Section YA 1 amended (Definitions)
1: This section amends section YA 1
2: Insert, in appropriate alphabetical order: bright-line date section CB 6A section CB 16A
3: Insert, in appropriate alphabetical order: date of acquisition section CB 6A section CB 16A
4: In the definition of dispose CB 6 CB 6A
5: In the definition of dwelling
a: in paragraph (b), replace any of the following any of the following, in whole or part
b: after paragraph (b), insert:
c: despite paragraph (b)(iii) and (v), for the purposes of section CB 16A residential land
i: includes a serviced apartment described in paragraph (b)(iii):
ii: does not include, in whole or part, a rest home or retirement village
6: Replace the definition of estate estate interest estate or interest in land estate in land interest in land
a: mean an estate or interest in the land, whether legal or equitable, and whether vested or contingent, in possession, reversion, or remainder; and
b: include a right, whether direct or through a trustee or otherwise, to—
i: the possession of the land (for example: a licence to occupy, as that term is defined in section 121A(1) of the Land Transfer Act 1952):
ii: the receipt of the rents or profits from the land:
iii: the proceeds of the disposal of the land; and
c: do not include a mortgage
7: Insert, in appropriate alphabetical order: farmland
a: is being worked in the farming or agricultural business of the land’s owner:
b: because of its area and nature, is capable of being worked as a farming or agricultural business
8: In the definition of interest
d: in relation to land, interest in land estate or interest in land estate
9: Insert, in appropriate alphabetical order: main home
a: that is mainly used as a residence by the person (a home
b: with which the person has the greatest connection, if they have more than 1 home
10: Insert, in appropriate alphabetical order: principal settlor section CB 16A
11: Insert, in appropriate alphabetical order: residential land
a: means—
i: land that has a dwelling on it:
ii: land for which the owner has an arrangement that relates to erecting a dwelling:
iii: bare land that may be used for erecting a dwelling under rules in the relevant operative district plan; but
b: does not include land that is—
i: used predominantly as business premises:
ii: farmland
12: In the definition of settlement
a: in paragraph (b), replace the settlement the settlement; but
b: after paragraph (b), insert:
c: in the definition of principal settlor section CB 16A(3)
i: a beneficiary:
ii: a trustee:
iii: a person with power of appointment or removal of trustees:
iv: a person with a contingent interest in the trust property, in the case that the trust fails:
v: a decision-maker under the trust
13: Insert, in appropriate alphabetical order: shareholder portion section GB 52
14: In the definition of trading stock CB 6 CB 6A
15: In the definition of trust rules
h: sections 43B, 59, and 93B of the Tax Administration Act 1994
2: Amendments to Tax Administration Act 1994
2015-11-16 Tax Administration Act 1994
20: Section 3 of the Tax Administration Act 1994 amended (Interpretation)
In section 3(1) professional trustee section 43B
21: New section 43B of the Tax Administration Act 1994 inserted (Non-active trusts may be excused from filing returns)
After section 43A
43B: Non-active trusts may be excused from filing returns
1: A trustee of a trust is not required to furnish a return of income for the trust for a tax year if—
a: throughout that tax year; the trust is—
i: a non-active trust; and
ii: a complying trust as described in section HC 10 of the Income Tax Act 2007; and
b: a trustee of the trust has made and furnished to the Commissioner, in a form approved by the Commissioner,—
i: a declaration that the trust is a non-active trust, and that it will notify the Commissioner if it stops being a non-active trust; and
ii: a statement of such other matters as the Commissioner may require; and
c: the trust has not since the making of the declaration stopped being a non-active trust.
2: For the purposes of this section, a trust is a non-active trust for a tax year if, throughout that tax year, the trustee of the trust—
a: has not derived or been deemed to have derived any income; and
b: has no deductions; and
c: has not been a party to or perpetuated or continued with any transactions with assets of the trust which, during the tax year,—
i: give rise to income in any person’s hands; or
ii: give rise to fringe benefits to any employee or to any former employee.
3: In determining whether a trust complies with the requirements of subsection (2)
a: reasonable fees paid to professional trustees to administer the trust; or
b: bank charges or other minimal administration costs totalling not more than $200 in the tax year; or
c: interest earned on trust assets in any bank account during the tax year, to the extent to which the total interest does not exceed $200; or
d: insurance, rates, and other expenditure incidental to the occupation of a dwelling owned by the trust and incurred by the beneficiaries of the trust.
4: Where at any time any paragraph of subsection (2)
5: Despite subsection (1)


1: Title
This Act is the Social Security (Commencement of Benefits) Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Social Security Act 1964 principal Act 2015-11-24 Social Security Act 1964
4: Section 80BA amended (Calculation of stand down)
1: In section 80BA(4)(a)(i)
2: In section 80BA(4)(b)
5: Retrospective effect of amendments to section 80BA
1: The principal Act must be read as if the amendments to section 80BA(4)(a)(i) and (b) section 4
2: However, subsection (1) does not apply in the case of any decision or determination made before the commencement of this Act—
a: that affects the appellant in Social Security Appeal No. SSA 001/14 and SSA 002/14 ([2014] NZSSAA 39); or
b: that affects the appellant in Social Security Appeal No. SSA 115/14 and SSA 134/14 ([2014] NZSSAA 106); or
c: that is a decision to commence a benefit on the day on which the stand down period ends; or
d: that relates to the commencement of a benefit on or after 20 May 2014 and is the subject of an application for a review under section 10A
i: beginning with the commencement of this Act; and
ii: ending on the close of 8 January 2016; or
e: that relates to the commencement of a benefit at any time on or after 3 June 1998 and is the subject of an application for a review under section 10A
6: Application for review not out of time
Any application for a review referred to in section 5(2)(d) or (e) section 10A(1B)


1: Title
This Act is the Local Government (Auckland Transitional Provisions) Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Local Government (Auckland Transitional Provisions) Act 2010 principal Act 2015-11-24 Local Government (Auckland Transitional Provisions) Act 2010
1: Substantive amendments
4: Section 136 amended (Hearing procedure)
In section 136(1) 3 2
5: Section 144 replaced (Hearings Panel must make recommendations to Council on proposed plan)
Replace section 144
144: Hearings Panel must make recommendations to Council on proposed plan
1: The Hearings Panel must make recommendations on the proposed plan, including any recommended changes to the proposed plan.
2: The Hearings Panel may make recommendations in respect of a particular topic after it has finished hearing submissions on that topic.
3: The Hearings Panel must make any remaining recommendations after it has finished hearing all of the submissions that will be heard on the proposed plan. Scope of recommendations
4: The Hearings Panel must make recommendations on any provision included in the proposed plan under clause 4(5) or (6) of Schedule 1 of the RMA section 123
5: However, the Hearings Panel—
a: is not limited to making recommendations only within the scope of the submissions made on the proposed plan; and
b: may make recommendations on any other matters relating to the proposed plan identified by the Panel or any other person during the Hearing.
6: The Hearings Panel must not make a recommendation on any existing designations or heritage orders that are included in the proposed plan without modification and on which no submissions are received. Recommendations must be provided in reports
7: The Hearings Panel must provide its recommendations to the Council in 1 or more reports.
8: Each report must include—
a: the Panel’s recommendations on the topic or topics covered by the report, and identify any recommendations that are beyond the scope of the submissions made in respect of that topic or those topics; and
b: the Panel’s decisions on the provisions and matters raised in submissions made in respect of the topic or topics covered by the report; and
c: the reasons for accepting or rejecting submissions and, for this purpose, may address the submissions by grouping them according to—
i: the provisions of the proposed plan to which they relate; or
ii: the matters to which they relate.
9: Each report may also include—
a: matters relating to any consequential alterations necessary to the proposed plan arising from submissions; and
b: any other matter that the Hearings Panel considers relevant to the proposed plan that arises from submissions or otherwise.
10: To avoid doubt, the Hearings Panel is not required to make recommendations that address each submission individually.
6: Section 158 amended (Right of appeal to High Court on question of law)
Replace section 158(6)
6: Notice of the appeal must be filed with the High Court, and served on the Auckland Council, no later than 20 working days after the Council notifies the matters under—
a: section 148(4)(a) subsection (1) or (3)
b: section 151(5) subsection (2)
7: Section 161 amended (Minister for Environment and Minister of Conservation to establish Hearings Panel)
1: In section 161(2)(b) and (7) 7 10
2: After section 161(8)
8A: The Ministers may appoint an additional member or a replacement member only after consulting the Auckland Council, the Independent Māori Statutory Board, and the chairperson of the Hearings Panel (or the existing members of the Hearings Panel if there is no chairperson).
8: Section 165 amended (Powers of chairperson)
1: After section 165(a)
aa: to direct that the Hearings Panel hold 2 or more hearing sessions concurrently:
2: Replace section 165(b)
b: to appoint another member to act as chairperson for the purposes of any hearing session at which he or she will not be present for any reason, including because hearing sessions are being held concurrently:
2: Validations and consequential amendments
9: New sections 170 and 171 and cross-heading inserted
After section 169 Validations
170: Closing date for submissions to Council on proposed plan
Despite section 123(7) and (9), 28 February 2014 must be treated as if it is, and always was, the closing date for submissions on the proposed plan (other than further submissions) for the purposes of this Act.
171: Concurrent hearing sessions held before 2015 amendments
1: This section applies to any hearing session that was held concurrently with another hearing session before the commencement of the Local Government (Auckland Transitional Provisions) Amendment Act 2015 2015 Act
2: The hearing session must be treated as if—
a: this Act as amended by the 2015 Act applied in relation to the hearing session; and
b: the hearing session was—
i: held in accordance with a direction given under section 165(aa)
ii: chaired by a chairperson appointed under section 165(b)
10: Consequential amendments
Amend the principal Act as set out in the Schedule


1: Title
This Act is the Waitangi National Trust Board Amendment Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Waitangi National Trust Board Act 1932 principal Act 2015-11-24 Waitangi National Trust Board Act 1932
1: Amendments to principal Act
4: Section 2 amended (Waitangi National Trust Board incorporated)
After section 2(2)
3: When the term of office of the representative member holding the position first held by Riri Maihi Kawiti ends in accordance with section 11(2) of the Waitangi National Trust Board Amendment Act 2015
a: that position is disestablished; and
b: the Board must appoint as representative members of the Board—
i: a member of the family of Hone Heke; and
ii: a member of the family of Maihi Kawiti; and
iii: a member of the family of Tamati Waka Nene; and
iv: a member of the family of Pomare.
4: The appointments referred to in subsection (3)(b)
a: made by resolution duly passed at a meeting of the Board specially called for the purpose; and
b: confirmed at a subsequent meeting of the Board.
5: Upon confirmation of the appointments referred to in subsection (3)(b)
5: Section 3 amended (Powers of Board)
Repeal section 3(2)
6: Section 4 amended (Effect of deed of trust)
Repeal section 4(2)
7: New sections 4A and 4B inserted
After section 4
4A: Crown representatives group
1: The Crown representatives group in relation to the Board comprises—
a: the Prime Minister; and
b: the Minister for Arts, Culture and Heritage; and
c: the Minister for Māori Development.
2: The functions of the Crown representatives group are—
a: to foster good relations between the Government and the Board; and
b: to facilitate the exchange of information between the Government and the Board on matters relevant to the trust.
4B: Nominated members of Board
1: The nominated members of the Board consist of—
a: 1 member appointed by the Prime Minister to represent the Government; and
b: 1 member appointed by the Leader of the Opposition, following consultation with the leader of each party that is not in Government or in coalition with the Government.
2: A nominated member's term ends—
a: if he or she is appointed to the Executive Council; or
b: at the end of the parliamentary term in which he or she is appointed to the Board.
3: Despite subsection (2) 1996 No 46 s 7
8: New section 11 inserted (Act binds the Crown)
After section 10
11: Act binds the Crown
This Act binds the Crown.
9: Schedule 1 amended
Amend Schedule 1 Schedule
2: Miscellaneous provisions
10: Effect of amendments
The deed or declaration of trust referred to in the principal Act has effect as if amended directly in the manner provided in the Schedule
11: Transitional provisions
1: This section applies to any person who was a representative member of the Board on the day immediately before the day on which this Act comes into force.
2: That person's term in office ends on the next triennial anniversary of his or her appointment to office that occurs after the coming into force of this Act or in accordance with clause 8(2)
3: A person who, at the end of his or her term in office under subsection (2) clause 9A(e)


1: Title
This Act is the Social Security Amendment Act (No 2) 2015.
2: Commencement
This Act comes into force on 1 April 2016, and, if any Order in Council made under section 61HA(2)
3: Principal Act
This Act amends the Social Security Act 1964 principal Act 2016-04-01 Social Security Act 1964 See section 2
4: Section 3 amended (Interpretation)
1: In section 3(1) part-time work part-time work
a: that is—
i: under a contract of service, whether on time or piece rates; or
ii: as a self-employed person in any business, profession, trade, manufacture, or undertaking; and
b: that—
i: averages not less than 15 hours each week over a 3-month period of employment or over the period of employment if that period is shorter than 3 months,—
A: in relation to a person granted jobseeker support on the ground of sickness, injury, or disability; or
B: for the purposes of sections 11E(2), 88F, 88H(2)(b), and 88I(2)(b); or
ii: averages not less than 20 hours each week over a 3-month period of employment or over the period of employment if that period is shorter than 3 months, in any other case
2: In section 3(1) part-time work-tested beneficiary 5 3
3: In section 3(1) work-tested sole parent support beneficiary 5 3
4: In section 3(1) work-tested spouse or partner 5 3
5: Section 3C amended (Transitional and savings provisions relating to amendments to this Act)
In section 3C(2) The following table is small in size and has 2 columns. This table is an amendment to the table in section 3C of the Social Security Act 1964 and should be read with that table to provide understanding of the context. Social Security Amendment Act (No 2) 2015 Part 4
6: Section 60GAE amended (Beneficiaries having additional dependent child: general)
In section 60GAE(2)(b) 5 3
7: Section 60Q amended (Certain obligations may be placed on beneficiaries and their spouses and partners)
1: In section 60Q(1)(a 5 3
2: In section 60Q(1)(c)(ii) 5 3
8: Section 61A amended (Obligations of spouse or partner of person granted emergency benefit)
In section 61A(1A)(a) aged 5 or older but under 18 years aged 3 or older but under 14 years
9: Section 61HA amended (Annual CPI adjustment of rates of certain benefits)
1: After section 61HA(2
2A: Despite subsection (2), if any rate of benefit referred to in that subsection is increased on 1 April 2016 by the Social Security Amendment Act (No 2) 2015
a: the adjustment to that rate of benefit as at 1 April 2016 required by subsection (2) is to that rate as at 31 March 2016; and
b: the amount by which the rate was increased by the Social Security Amendment Act (No 2) 2015 paragraph (a)
2: After section 61HA(6)
7: Subsection (2A)
10: Section 116B amended (Failures to comply with obligations)
1: In section 116B(1)(g) 15 hours a week part-time work
2: In section 116B(1)(h) 15 hours a week part-time work
11: Amendments to various schedules
Schedules 3 3A 6 9 16 26 32 Schedule


Education Amendment Act (No 2) 2015

1: Title
This Act is the Education Amendment Act (No 2) 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act
This Act amends the Education Act 1989 principal Act 2015-12-10 Education Act 1989
4: Section 303 amended (Student allowances)
1: After section 303(3B)
3BA: Despite subsection (3B), if any rate of student allowance is increased on 1 April 2016 by regulations ( regulations A regulations B
a: regulations A come into force immediately before regulations B; and
b: the adjustment to the rate of the allowance required to be made by regulations B is to the rate as at 31 March 2016; and
c: the amount by which the rate of allowance is increased by regulations A is added to the adjustment made by regulations B.
2: After section 303(5)
6: Subsection (3BA) is repealed on 30 April 2016, and this subsection is repealed immediately after.


1: Title
This Act is the Subordinate Legislation (Confirmation and Validation) Act 2015.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
1: General and technical provisions
3: Purpose of this Act
1: The purpose of this Act is to prevent the lapse of certain subordinate legislation that, by virtue of the Acts under which it is made, lapses at a stated time unless earlier confirmed or validated by an Act of Parliament.
2: Lapse
4: Validations to prevent expiry do not cure invalidity, etc
In the light of their purpose, the validations effected by sections 13 15 16
a: express an intention to give legislative force to the provisions of the enactments validated; or
b: apply to any reason for invalidating the enactments; or
c: override any presumption that would otherwise apply to the enactments.
5: Act binds the Crown
This Act binds the Crown.
6: Repeal
The Subordinate Legislation (Confirmation and Validation) Act 2014 2015-12-11 Subordinate Legislation (Confirmation and Validation) Act 2014
2: Confirmations and validations
7: Agricultural Compounds and Veterinary Medicines Act 1997
The Agricultural Compounds and Veterinary Medicines (Fees, Charges, and Levies) Regulations 2015 2015-12-11 Agricultural Compounds and Veterinary Medicines (Fees, Charges, and Levies) Regulations 2015
8: Animal Products Act 1999
The following regulations are confirmed:
a: Animal Products (Fees, Charges, and Levies) Amendment Regulations 2015
b: Animal Products (Dairy Industry Fees, Charges, and Levies) Regulations 2015 2015-12-11 Animal Products (Fees, Charges, and Levies) Amendment Regulations 2015 Animal Products (Dairy Industry Fees, Charges, and Levies) Regulations 2015
9: Biosecurity Act 1993
The following orders are confirmed:
a: Biosecurity (Readiness and Response—Kiwifruit Levy) Order 2015
b: Biosecurity (System Entry Levy) Amendment Order 2015 2015-12-11 Biosecurity (Readiness and Response—Kiwifruit Levy) Order 2015 Biosecurity (System Entry Levy) Amendment Order 2015
10: Commodity Levies Act 1990
The following orders are confirmed:
a: Commodity Levies (Feijoas) Order 2014
b: Commodity Levies (Passionfruit) Order 2014
c: Commodity Levies (Wheat Grain) Order 2014
d: Commodity Levies (Summerfruit) Order 2014
e: Commodity Levies (Milksolids) Order 2014
f: Commodity Levies (Non-proprietary and Uncertified Herbage Seeds) Order 2014
g: Commodity Levies (Passionfruit) Amendment Order 2015 2015-12-11 Commodity Levies (Feijoas) Order 2014 Commodity Levies (Passionfruit) Order 2014 Commodity Levies (Wheat Grain) Order 2014 Commodity Levies (Summerfruit) Order 2014 Commodity Levies (Milksolids) Order 2014 Commodity Levies (Non-proprietary and Uncertified Herbage Seeds) Order 2014 Commodity Levies (Passionfruit) Amendment Order 2015
11: Customs and Excise Act 1996
The following orders are confirmed:
a: Customs Import Prohibition Order 2014
b: Customs Export Prohibition Order 2014
c: Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2014:
d: Customs Import Prohibition (Toothfish) Order 2015
e: Customs Export Prohibition (Toothfish) Order 2015
f: Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2015. 2015-12-11 Customs Import Prohibition Order 2014 Customs Export Prohibition Order 2014 Customs Import Prohibition (Toothfish) Order 2015 Customs Export Prohibition (Toothfish) Order 2015
12: National Animal Identification and Tracing Act 2012
The National Animal Identification and Tracing (Levies) Amendment Regulations 2015 2015-12-11 National Animal Identification and Tracing (Levies) Amendment Regulations 2015
13: New Zealand Superannuation and Retirement Income Act 2001 and Social Security Act 1964
The Social Security (Rates of Benefits and Allowances) Order 2015 2015-12-11 Social Security (Rates of Benefits and Allowances) Order 2015
14: Road User Charges Act 2012
The Road User Charges (Rates) Regulations 2015 2015-12-11 Road User Charges (Rates) Regulations 2015
15: Tariff Act 1988
The Tariff (Concessions) Amendment Order 2014 is validated and confirmed.
16: Veterans’ Support Act 2014 and War Pensions Act 1954
The Veterans’ Support (Rates of War Pensions Act 1954 Allowances) Order 2015 section 75C(4) 2015-12-11 Veterans’ Support (Rates of War Pensions Act 1954 Allowances) Order 2015
17: Wine Act 2003
The Wine Amendment Regulations 2015 2015-12-11 Wine Amendment Regulations 2015


1: Title
This Act is the Taxation (Support for Children in Hardship) Act 2015.
2: Commencement
1: Sections 4 5
2: The rest of this Act comes into force on the day after the date on which it receives the Royal assent. Amendments to Income Tax Act 2007
3: Income Tax Act 2007
Sections 4 5 Income Tax Act 2007 2016-04-01 Income Tax Act 2007
4: Section MD 10 amended (Calculation of in-work tax credit)
In section MD 10(3)(a) $3,120 $3,770
5: Section MD 13 amended (Calculation of family credit abatement)
In section MD 13(3)(a)
a: in subparagraph (i), replace 21.25 cents 22.5 cents
b: in subparagraph (ii), replace 21.25 cents 22.5 cents Amendments to Taxation (Annual Rates and Budget Measures) Act 2011
6: Taxation (Annual Rates and Budget Measures) Act 2011
Sections 7 to 10 Taxation (Annual Rates and Budget Measures) Act 2011 2015-12-10 Taxation (Annual Rates and Budget Measures) Act 2011
7: Section 2 amended (Commencement)
1: In section 2(3) Section 5(2) comes Sections 5(2) and 14B(1)
2: In section 2(4) Section 5(3) comes Sections 5(3) and 14B(2)
3: In section 2(5) Section 5(4) comes Sections 5(4) and 14B(3)
8: Section 4 amended (Income Tax Act 2007)
In section 4 Sections 5 to 14 Sections 5 to 14B
9: Section 5 amended (Calculation of family credit abatement)
Replace section 5(2) to (4)
2: In section MD 13(3)(a),—
a: in subparagraph (i), replace $36,350, 22.5 cents $35,900, 23.75 cents
b: in subparagraph (ii), replace $36,350, 22.5 cents $35,900, 23.75 cents
3: In section MD 13(3)(a),—
a: in subparagraph (i), replace $35,900, 23.75 cents $35,450, 25 cents
b: in subparagraph (ii), replace $35,900, 23.75 cents $35,450, 25 cents
4: In section MD 13(3)(a),—
a: in subparagraph (i), replace $35,450, 25 cents $35,000, 25 cents
b: in subparagraph (ii), replace $35,450, 25 cents $35,000, 25 cents
10: New section 14B inserted (Schedule 31 amended)
After section 14
14B: Schedule 31 amended
1: In Schedule 31, replace the first and second rows after the heading row with: The following table is small in size and has 2 columns. This table is an amendment to the table in Schedule 31 of the Income Tax Act 2007 and should be read with that table to provide understanding of the context. Amount does not exceed $35,900 $35,900 Amount exceeds $35,900 but does not exceed $36,500 $36,500 Amount exceeds $36,500 but does not exceed $38,000 $38,000
2: In Schedule 31, replace the first and second rows after the heading row with: The following table is small in size and has 2 columns. This table is an amendment to the table in Schedule 31 of the Income Tax Act 2007 and should be read with that table to provide understanding of the context. Amount does not exceed $35,450 $35,450 Amount exceeds $35,450 but does not exceed $36,500 $36,500
3: In Schedule 31, replace the first and second rows after the heading row with: The following table is small in size and has 2 columns. This table is an amendment to the table in Schedule 31 of the Income Tax Act 2007 and should be read with that table to provide understanding of the context. Amount does not exceed $35,000 $35,000 Amount exceeds $35,000 but does not exceed $36,500 $36,500


1: Title
This Act is the Legislation (Confirmable Instruments) Amendment Act 2015.
2: Commencement
This Act comes into force on 1 January 2016.
3: Principal Act
This Act amends the Legislation Act 2012 principal Act 2016-01-01 Legislation Act 2012
4: Section 3 amended (Purposes)
In section 3(a) disallowing and confirming
5: Section 4 amended (Interpretation)
In section 4 confirmable instrument section 47B deadline section 47C(2) section 47C(1)(a) or (b)
6: New section 4A inserted (Transitional, savings, and related provisions)
After section 4
4A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1AA
7: Part 3 heading amended
In the Part 3 Disallowable instruments , confirmable instruments,
8: Section 37 amended (Interpretation)
In section 37 confirmation provision
9: Section 39 amended (Instruments that have significant legislative effect)
Replace section 39(3)(b)
b: whether all or a portion of the instrument makes it a confirmable instrument:
10: Section 45 replaced (Effect of disallowance on enactment amended, repealed, or revoked by disallowed instrument)
Replace section 45
45: Effect of disallowance on enactment amended, repealed, or revoked by disallowed instrument
1: This section applies if some or all provisions of a disallowable instrument—
a: amend an Act or instrument, repeal an Act, or revoke an instrument; and
b: are provisions that are later disallowed under section 42 or 43.
2: The Act or instrument is restored or revived—
a: as it was immediately before it was amended, repealed, or revoked by the disallowed provisions; and
b: with effect from when the disallowed provisions cease to have effect.
3: This section alters an outcome under section 17(1)(d) of the Interpretation Act 1999 ( see 1989 No 143 s 8
11: New subpart 1A of Part 3 inserted
After section 47
1A: Confirmable instruments
47A: Overview
1: This subpart ensures some instruments are revoked by this Act at a deadline unless earlier confirmed by an Act of Parliament.
2: The instruments are made under the section or sections listed in Schedule 2 see section 47B
3: The deadline differs depending on whether the instrument is made in the first or second half of a year ( see section 47C
4: If the instrument is one of a subset of confirmable instruments called annual confirmable instruments, and has been revoked before the deadline, then it is invalid for its past operation unless confirmed by an Act ( see sections 47B and 47D
5: Revocation by this Act of the instrument generally does not affect the validity of acts done under it before it is revoked ( see section 47F
6: Amendments, revocations, or repeals effected by the instrument are undone with effect from when the instrument is revoked by this Act ( see section 47G
7: Any duties, levies, or road user charges collected under the instrument must, with some exceptions, be refunded if the instrument is later revoked by this Act ( see sections 47H and 47I
8: This section is only a general guide to this subpart, which replaces and standardises former inconsistent confirmation provisions in the Acts listed in Schedule 2
47B: Confirmable instruments, etc, defined
1: An instrument made under an enactment is a confirmable instrument
a: is made under the empowering section or sections in a row of the table in Schedule 2
b: complies with any restriction in that row.
2: A confirmable instrument is an annual confirmable instrument
a: section 15(2) of the New Zealand Superannuation and Retirement Income Act 2001:
b: section 30(2) of the New Zealand Superannuation and Retirement Income Act 2001:
c: section 61H(1) (apart from, or with, clause 3(6) of Schedule 32) of the Social Security Act 1964:
d: section 61HA(2) (apart from, or with, clause 3(6) of Schedule 32) of the Social Security Act 1964:
e: section 61I(1) of the Social Security Act 1964:
f: section 190(2) of the Veterans’ Support Act 2014.
47C: Instruments revoked unless confirmed
1: A confirmable instrument is revoked at the following applicable deadline:
a: if it is made during the first half of a year, it is revoked at the middle of the next year:
b: if it is made during the second half of a year, it is revoked at the end of the next year.
2: However, a confirmable instrument is not revoked by subsection (1)(a) or (b) so far as it—
a: has been revoked, or expires, with effect before or on the deadline; or
b: has ceased, or will cease, to have effect before or on the deadline by virtue of subpart 1 of Part 3 (disallowable instruments); or
c: has before or on the deadline been confirmed by an Act of Parliament.
3: In this section,—
a: the first half of a year
b: the second half of a year
c: the middle of the next year
d: the end of the next year 1990 No 127 s 12; 1993 No 95 ss 100S, 100ZH, 138, 151; 2011 No 81 s 387(3); 2012 No 1 s 85(4); 2014 No 32 s 214
47D: Operation of annual instruments invalid if revoked before, and not confirmed by, deadline
1: This section applies to an annual confirmable instrument so far as it—
a: has been revoked with effect before or on the deadline; and
b: is therefore under section 47C(2)(a) section 47C(1)(a) or (b)
2: The instrument is, after the deadline, taken to have been invalid in respect of the period for which it purported to have effect.
3: Subsection (2) does not apply so far as the instrument has before or on the deadline been confirmed by an Act of Parliament. 1964 No 136 ss 61H(4), 61HA(6), 61I(2); 2001 No 84 ss 15(5), 30(5); 2014 No 56 s 190(5)
47E: How instrument is confirmed by Act
1: A confirmable instrument is for the purposes of this subpart confirmed by an Act of Parliament—
a: only if the Act contains a provision to the effect that the instrument is confirmed; and
b: only on and after that provision’s commencement.
2: The later repeal of the Act or provision does not affect the confirmation of the instrument (in line with section 17(1)(c) of the Interpretation Act 1999). 1964 No 136 s 61H(6); 1996 No 27 s 286B(2); 2012 No 1 s 85(6)
47F: Effect of revocation: general
1: This section applies to the revocation by section 47C(1)(a) or (b)
2: That revocation does not affect the previous operation of the instrument or anything done or suffered under it (in line with section 17(1)(e) of the Interpretation Act 1999).
3: This section is subject to section 47H
47G: Effect of revocation: amendments, etc
1: This section applies if a confirmable instrument—
a: amends an Act or instrument, repeals an Act, or revokes an instrument; and
b: is later revoked by section 47C(1)(a) or (b)
2: The Act or instrument is restored or revived—
a: as it was immediately before it was amended, repealed, or revoked by the confirmable instrument; and
b: with effect from when the confirmable instrument is later revoked by section 47C(1)(a) or (b)
3: This section alters an outcome under section 17(1)(d) of the Interpretation Act 1999 ( see
47H: Effect of revocation: duties, levies, or charges
1: This section applies if the effect of the instrument revoked by section 47C(1)(a) or (b)
2: Any duties, levies, or road user charges collected under the instrument (or, if the effect of the instrument is to vary any duties, levies, or road user charges, any duties, levies, or road user charges collected after the variation takes effect) must, unless an Act of Parliament provides otherwise, be refunded.
3: This section is subject to section 47I 1988 No 155 s 11(2); 1996 No 27 s 80(2); 2012 No 1 s 85(5)
47I: Effect of revocation: exceptions to section 47H
1: Section 47H(2) section 47C(1)(a) or (b)
2: Section 47H(2) section 47C(1)(a) or (b)
3: Section 47H(2) section 47C(1)(a) or (b)
4: Section 47H(2) section 47C(1)(a) or (b)
5: In this section,— civil aviation safety levy orders energy resources levy rate orders land transport fees or charges regulations
a: made under section 269 or 269A of the Land Transport Act 1998; and
b: prescribing fees or charges waste minimisation levy rate regulations
12: New Schedule 1AA inserted
Before the Schedule Schedule 1
13: New Schedule 2 inserted
After the Schedule Schedule 2
14: Consequential amendments to other Acts
Amend the Acts specified in Schedule 3 2016-01-01 Agricultural Compounds and Veterinary Medicines Act 1997 Animal Products Act 1999 Antarctica (Environmental Protection) Act 1994 Arms Act 1983 Biosecurity Act 1993 Civil Aviation Act 1990 Climate Change Response Act 2002 Commodity Levies Act 1990 Criminal Procedure Act 2011 Customs and Excise Act 1996 Education Act 1989 Electronic Transactions Act 2002 Energy (Fuels, Levies, and References) Act 1989 Energy Resources Levy Act 1976 Fisheries Act 1996 Food Act 2014 Forests Act 1949 Gambling Act 2003 Industry Training and Apprenticeships Act 1992 KiwiSaver Act 2006 Land Transport Act 1998 Maritime Security Act 2004 National Animal Identification and Tracing Act 2012 New Zealand Superannuation and Retirement Income Act 2001 Parental Leave and Employment Protection Act 1987 Petroleum Demand Restraint Act 1981 Policing Act 2008 Primary Products Marketing Act 1953 Reserve Bank of New Zealand Act 1989 Road User Charges Act 2012 Social Security Act 1964 Tariff Act 1988 Tax Administration Act 1994 Veterans' Support Act 2014 Waste Minimisation Act 2008 Wine Act 2003