1: Title
This Act is the Drug and Substance Checking Legislation Act 2020.
2: Commencement
1: The following provisions come into force on the day after the date on which this Act receives the Royal assent:
a: subpart 1
b: subpart 1
2: The following provisions come into force 12 months after the date on which this Act receives the Royal assent:
a: subpart 2
b: subpart 2
3: Repeal of this Act
This Act is repealed on the day after the date on which the provisions specified in section 2(2) 2021-12-08 Drug and Substance Checking Legislation Act 2020
1: Amendments to Misuse of Drugs Act 1975
4: Amendments to Misuse of Drugs Act 1975
This Part amends the Misuse of Drugs Act 1975 2020-12-08 Misuse of Drugs Act 1975 see section 2(1)(a): subpart 1 of Part 1 2021-12-07 Misuse of Drugs Act 1975 see section 2(2)(a): subpart 2 of Part 1
1: Temporary provisions
5: Section 2 amended (Interpretation)
In section 2(1) drug and substance checking service provider service provider section 35DA psychoactive substance
6: Section 6 amended (Dealing with controlled drugs)
In section 6(1) section 8 section 8, 35DC, or 35DD
7: Section 7 amended (Possession and use of controlled drugs)
In section 7(1) section 8 section 8, 35DC, or 35DD
8: Section 12 amended (Use of premises or vehicle, etc)
After section 12(1)
1A: It is not an offence against subsection (1) for a person to permit any premises to be used by a drug and substance checking service provider for the purpose of performing the functions specified in section 35DB
9: Section 30 amended (Burden of proof)
In section 30, replace section 8 section 8, 35DC, or 35DD
10: New sections 35DA to 35DI and cross-heading inserted
After section 35D Drug and substance checking
35DA: Drug and substance checking service providers
1: The Director-General of Health may, by notice in the Gazette
a: appoint drug and substance checking service providers to perform the functions specified in section 35DB
b: specify reasonable terms and conditions that an appointment is subject to.
2: The Ministry of Health must publish on its Internet site a list of service providers appointed under subsection (1) and the terms and conditions to which a service provider’s appointment is subject.
3: A notice given by the Director-General in the Gazette
a: is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012; and
b: must be presented to the House of Representatives under section 41 of that Act; and
c: is a regulation for the purposes of the Interpretation Act 1999.
35DB: Functions of service provider
1: The functions of a service provider are to—
a: provide information and harm reduction advice to help individuals make informed decisions about drug and psychoactive substance use:
b: test any drug or substance (which may be a controlled drug or psychoactive substance) that an individual presents for checking to ascertain the composition and likely identity of the drug or substance:
c: advise the individual who presented a drug or substance for checking of the outcome of the testing:
d: return a drug or substance to the individual who presented it for checking:
e: dispose of any sample of a controlled drug or substance used in testing:
f: dispose of, or arrange for the disposal of, any drug or substance surrendered by any individual for disposal:
g: arrange for a sample of a drug or substance to be tested by an approved laboratory.
2: A service provider must perform the functions referred to in subsection (1)(e) and (f) in accordance with the terms and conditions of their appointment.
3: In this section and sections 35DG and 35DI drug or substance
35DC: Possession or supply of controlled drug for purpose of performing functions
1: A service provider may, for the purpose of performing the provider’s functions,—
a: possess a controlled drug:
b: return a controlled drug to the individual who submitted it for checking:
c: send a controlled drug to an approved laboratory for testing.
2: Subsection (1) is subject to the service provider’s terms and conditions of appointment.
3: In this section and section 35DD controlled drug
35DD: Supplying or surrendering controlled drug to service provider
An individual may—
a: supply a controlled drug to a service provider for the purpose of checking:
b: surrender a controlled drug to a service provider for the purpose of disposal.
35DE: Offence relating to breach of terms or conditions of appointment
1: A person appointed as a service provider must not breach any terms or conditions of their appointment.
2: A person commits an offence and is liable on conviction to a fine not exceeding $5,000 if the person, without reasonable excuse, contravenes subsection (1)
35DF: Offence to provide checking services, etc, without being appointed under section 35DA
1: A person must not carry out any of the functions specified in section 35DB(1)(b) to (e) section 35DA
2: A person commits an offence and is liable on conviction to a fine not exceeding $5,000 if the person, without reasonable excuse, contravenes subsection (1).
35DG: Service providers not to collect, etc, personal information
A service provider must not collect, maintain, use, or disclose any personal information relating to an individual from whom the service provider receives any drug or substance for checking or disposal.
35DH: Protections from liabilities of service provider
1: An employee or a volunteer of a service provider is not liable for anything they do or fail to do in the course of the performance or intended performance of the service provider’s functions, unless it is shown that they acted in bad faith or without reasonable care.
2: An employee or a volunteer of a service provider is not liable for any liability of the service provider.
3: In this section, volunteer
35DI: Test result not admissible in criminal proceedings
The result of a test carried out by a service provider in relation to any drug or substance is not admissible as evidence in any criminal proceedings against the individual from whom the drug or substance was received.
2: Repeal of temporary provisions
11: Section 2 amended (Interpretation)
In section 2(1) drug and substance checking service provider service provider psychoactive substance
12: Section 6 amended (Dealing with controlled drugs)
In section 6(1) section 8, 35DC, or 35DD section 8
13: Section 7 amended (Possession and use of controlled drugs)
In section 7(1) section 8, 35DC, or 35DD section 8
14: Section 12 amended (Use of premises or vehicle, etc)
Repeal section 12(1A)
15: Section 30 amended (Burden of proof)
In section 30 section 8, 35DC, or 35DD section 8
16: Sections 35DA to 35DI and cross-heading above section 35DA repealed
Repeal sections 35DA to 35DI
2: Amendments to Psychoactive Substances Act 2013
17: Amendments to Psychoactive Substances Act 2013
This Part amends the Psychoactive Substances Act 2013 2020-12-08 Psychoactive Substances Act 2013 see section 2(1)(b): subpart 1 of Part 2 2021-12-07 Psychoactive Substances Act 2013 see section 2(2)(b): subpart 2 of Part 2
1: Temporary provisions
18: Section 8 amended (Interpretation)
In section 8 approved laboratory drug and substance checking service provider
19: Section 70 amended (Offences relating to psychoactive substance that is not approved product)
After section 70(2)
2A: Subsection (1) also does not apply to—
a: a person who gives a psychoactive substance that is not an approved product to a drug and substance checking service provider for the purpose of checking or for disposal:
b: a drug and substance checking service provider who returns a psychoactive substance that is not an approved product to the person who submitted it for checking:
c: a drug and substance checking service provider who supplies a psychoactive substance that is not an approved product to an approved laboratory for testing.
20: Section 71 amended (Offence relating to personal possession of psychoactive substance that is not approved product)
After section 71(2)
2A: Subsection (1) also does not apply to a drug and substance checking service provider if the provider has possession of the psychoactive substance in the course of performing the provider’s functions.
2B: Subsection (2A) is subject to the service provider’s terms and conditions of appointment.
2: Repeal of temporary provisions
21: Section 8 amended (Interpretation)
In section 8 approved laboratory drug and substance checking service provider
22: Section 70 amended (Offences relating to psychoactive substance that is not approved product)
Repeal section 70(2A)
23: Section 71 amended (Offence relating to personal possession of psychoactive substance that is not approved product)
Repeal section 71(2A) and (2B)


1: Title
This Act is the COVID-19 Public Health Response Amendment Act (No 2) 2020.
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 COVID-19 Public Health Response Act 2020 principal Act 2020-12-08 COVID-19 Public Health Response Act 2020
1: Amendment to Part 1 of principal Act
4: Section 5 amended (Interpretation)
In section 5(1) Minister Minister
2: Amendments to Part 2 of principal Act
5: Section 9 amended (Minister may make COVID-19 orders)
Replace section 9(1)(c)
c: the Minister—
i: must have consulted the Prime Minister, the Minister of Justice, and the Minister of Health; and
ii: may have consulted any other Minister that the Minister (as defined in this Act) thinks fit; and
6: Section 14 amended (Form, publication, and duration of COVID-19 orders)
Replace section 14(3)
3: However, the Minister or Director-General (as the case may be) need not comply with the 48-hour time limit in subsection (2) if satisfied that—
a: the order should come into force urgently to prevent or contain the outbreak or spread of COVID-19 (but in that case must comply with subsection (2)(a) and (b) as soon as practicable); or
b: the effect of the order is only to remove or reduce requirements imposed by a COVID-19 order.
7: Section 33A amended (Regulations relating to cost recovery)
In section 33A(1) the Minister of Health the Minister (as defined in this Act)


1: Title
This Act is the Taxation (Income Tax Rate and Other Amendments) Act 2020
2: Commencement
1: This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
2: Section 37
3: Part 1 sections 19 20
4: Sections 19 20
1: Income tax rate amendments
3: Application
This Part, except sections 19 20 Amendments to Income Tax Act 2007
4: Income Tax Act 2007
Sections 5 to 25 Income Tax Act 2007 2021-04-01 Income Tax Act 2007 see section 2(3): Part 1 except sections 19 and 20; and see section 3 for application 2021-10-01 Income Tax Act 2007 see section 2(4): sections 19 and 20
5: Section RD 10 amended (Amounts of tax for PAYE income payments)
1: Replace section RD 10(2)
2: An employee who notifies their employer of their tax code may choose to have the amount of tax for an extra pay fixed as follows:
a: for an employee whose taxable income for the income year is expected to be not more than $48,000, the rate set out in schedule 2, part B, table 1, row 3
b: for an employee whose taxable income for the income year is expected to be not more than $70,000, the rate set out in schedule 2, part B, table 1, row 4
c: for an employee whose taxable income for the income year is expected to be not more than $180,000, the rate set out in schedule 2, part B, table 1, row 5
d: for other employees, the rate set out in schedule 2, part B, table 1, row 6
2: In section RD 10(2C) row 1B row 1
3: In section RD 10(2D) row 5 row 7
6: Section RD 17 amended (Payment of extra pay with other PAYE income payments)
1: Replace section RD 17(2)
2: For the sum of the amounts referred to in subsection (1) listed in the following paragraphs, the amount of tax for the extra pay that must be withheld is the amount determined using the basic amounts of tax for PAYE income payments set out in the relevant row of schedule 2, part B, table 1
a: if the sum of the amounts is $14,000 or less, the amount determined by applying row 2
b: if the sum of the amounts is more than $14,000 but not more than $48,000, the amount determined by applying row 3
c: if the sum of the amounts is more than $48,000 but not more than $70,000, the amount determined by applying row 4
d: if the sum of the amounts is more than $70,000 but not more than $180,000, the amount determined by applying row 5
e: if the sum of the amounts is more than $180,000, the amount determined by applying row 6
2: In section RD 17(3) rows 3 to 6 rows 3 to 6B
3: In section RD 17(4)(c)(iv) $70,001. $70,001:
4: After section RD 17(4)(c)(iv)
v: for secondary code SA, $180,001.
7: Section RD 50 amended (Employer's liability for attributed benefits)
1: In section RD 50(4) 42.86 49.25
2: In section RD 50(5) 49.25 63.93
8: Section RD 52 amended (Calculation for certain employees when information lacking)
1: In section RD 52(3)(a) 42.86 49.25
2: In section RD 52(3)(b) 49.25 63.93
9: Section RD 53 amended (Pooling non-attributed benefits)
1: In section RD 53(4)(a) 49.25 63.93
2: In section RD 53(4)(b) 42.86 49.25
10: Section RD 58 amended (Single rate option)
In section RD 58(1) 49.25 63.93
11: Section RD 59 amended (Alternate rate option)
1: In section RD 59(2) 43 49.25
2: In section RD 59(3)
a: replace 49.25 63.93
b: replace 43 49.25
12: Section RD 60 amended (Close company option)
In section RD 60(3)(a) 49.25 63.93
13: Section RD 61 amended (Small business option)
In section RD 61(3)(a) 49.25 63.93
14: Section RD 67 amended (Calculating amounts of tax for employer’s superannuation cash contributions)
1: In section RD 67(b) 33 39
2: In section RD 67(b)(ii) 33 39
15: Section RL 4 amended (How much RLWT?)
In section RL 4(3)(a) row 4 row 5
16: Schedule 1, part A, table 1 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
Replace schedule 1 The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Range of dollar in taxable income. Column 3 is headed Tax rate. Table 1 Row Range of dollar in taxable income Tax rate 1 $0 – $14,000 0.105 2 $14,001 – $48,000 0.175 3 $48,001 – $70,000 0.300 4 $70,001 – $180,000 0.330 5 $180,001 upwards 0.390 How to use this table: Find the range in the second column for each dollar in the person's taxable income, and apply the relevant rate for the dollar in the third column.
17: Schedule 1, part C, table 1 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
Replace schedule 1 The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Range of dollar in all-inclusive pay. Column 3 is headed Tax rate. Table 1 Row Range of dollar in all-inclusive pay Tax rate 1 $0 – $12,530 0.1173 2 $12,531 – $40,580 0.2121 3 $40,581 – $55,980 0.4286 4 $55,981 – $129,680 0.4925 5 $129,681 upwards 0.6393 How to use this table: Find the range in the second column for each dollar in the person's all-inclusive pay under section RD 51, and apply the relevant rate for the dollar in the third column.
18: Schedule 1, part D, table 1 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
Replace schedule 1 The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed ESCT rate threshold amount. Column 3 is headed Tax rate. Table 1 Row ESCT rate threshold amount Tax rate 1 $0 – $16,800 0.105 2 $16,801 – $57,600 0.175 3 $57,601 – $84,000 0.300 4 $84,001 – $216,000 0.330 5 $216,001 upwards 0.390 How to use this table: Find the range in the second column for the last dollar of the ESCT rate threshold amount, and apply the relevant rate in the third column.
19: Schedule 1, part D, table 2 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
Replace schedule 1 The following table is medium in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Conditions. Column 3 is headed Payment rate. Table 2 Row Conditions Payment rate 1 The payer of the interest has not been supplied with the tax file number of a person who is paid the interest. 0.450 2 The payer of the interest— (a) has been supplied with the tax file number of a person; and (b) has not received a payment rate election from the recipient of the interest; and (c) is not required to use a rate notified by the Commissioner under section 26B of the Tax Administration Act 1994. 0.330 3 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.390 payment rate. 0.390 4 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.330 payment rate. 0.330 5 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.300 payment rate. 0.300 6 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.175 payment rate. 0.175 7 The payer of the interest— (a) has been supplied with the tax file number of a person, other than a trustee, who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.105 payment rate; and (c) the recipient has a reasonable expectation at the time of the election that their income for the income year will be $14,000 or less. 0.105 8 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest as a trustee of a testamentary trust to which section HC 37 applies; and (b) has received a payment rate election from the recipient of the interest choosing the 0.105 payment rate. 0.105 How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column. Section 19 amended 30 March 2021 section 220 Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021
20: Schedule 1, part D, table 3 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
Replace schedule 1 The following table is medium in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Conditions. Column 3 is headed Payment rate. Table 3 Row Conditions Payment rate 1 The payer of the interest has been supplied with the tax file number of a person who is paid the interest, and neither of rows 2 and 3 0.280 2 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.330 payment rate. 0.330 3 The payer of the interest— (a) has been supplied with the tax file number of a person who is paid the interest; and (b) has received a payment rate election from the recipient of the interest choosing the 0.390 payment rate. 0.390 4 The payer of the interest has not been supplied with the tax file number of a person who is paid the interest. 0.450 How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column.
21: Schedule 1, part D, table 4 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
1: In schedule 1 0.33 0.390
2: In schedule 1 0.33 0.390
22: Schedule 1, part D, table 5 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
Replace schedule 1 The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Conditions. Column 3 is headed Payment rate. Table 5 Row Conditions Payment rate 1 The person responsible for withholding RSCT— (a) has been notified under section 28C of the Tax Administration Act 1994 that 10.5 cents in the dollar is the person's retirement scheme prescribed rate; and (b) has been supplied with the tax file number of the person. 0.105 2 The person is a non-resident and a distribution of no more than $200 is made to them by a retirement scheme contributor that is a Maori authority. 0.105 3 The person responsible for withholding RSCT— (a) has been notified under section 28C of the Tax Administration Act 1994 that 17.5 cents in the dollar is equal to or greater than the person's retirement scheme prescribed rate; and (b) has been supplied with the tax file number of the person. 0.175 4 The person responsible for withholding RSCT— (a) has been notified under section 28C of the Tax Administration Act 1994 that 30 cents in the dollar is equal to or greater than the person's retirement scheme prescribed rate; and (b) has been supplied with the tax file number of the person. 0.300 5 The person responsible for withholding RSCT— (a) has been notified under section 28C of the Tax Administration Act 1994 that 33 cents in the dollar is equal to or greater than the person's retirement scheme prescribed rate; and (b) has been supplied with the tax file number of the person. 0.330 6 When none of rows 1 to 5 0.390 How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column.
23: Schedule 2, part A amended (Basic tax rates for PAYE income payments)
After schedule 2
6B: “SA” tax code
If an employee has notified their employer that the employee’s tax code is “SA” under section 24C of the Tax Administration Act 1994, the basic tax rate amount for a payment of secondary employment earnings is set by applying the rate of 0.390 for each dollar of the payment.
24: Schedule 2, part B, table 1 amended (Basic tax rates for PAYE income payments)
Replace schedule 2 The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Condition. Column 3 is headed Tax rate. Table 1 Row Conditions Tax rate 1 Section RD 10(2C) applies. 0.105 2 Section RD 17(2)(a) 0.105 3 Section RD 10(2)(a) RD 17(2)(b) 0.175 4 Section RD 10(2)(b) RD 17(2)(c) 0.300 5 Section RD 10(2)(c) RD 17(2)(d) 0.330 6 Section RD 10(2)(d) RD 17(2)(e) 0.390 7 Section RD 10(2D) applies. 0.450 How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column.
25: Schedule 6, table 2 amended (Prescribed rates: PIE investments and retirement scheme contributions)
Replace schedule 6 The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Condition. Column 3 is headed Prescribed rate. Table 2 Row Conditions Prescribed rate 1 For a person other than a person described in any of rows 2 to 8 0.390 2 For a person who, in either of the 2 income years before the income year in which the contribution is made, derives more than $70,000 but not more than $180,000 in taxable income. 0.330 3 For a person who is not a person described in row 2 0.300 4 For a person who is not a person described in row 2 or 3 0.175 5 For a person who is not a person described in row 2, 3, or 4 0.105 6 For a non-resident person to whom a distribution of no more than $200 is made by a retirement scheme contributor that is a Maori authority. 0.105 7 For a non-resident person who supplies a retirement scheme contributor that is a Maori authority with a notice under section 28C of the Tax Administration Act 1994. 0.105 8 For a non-resident person in relation to a contribution that consists of non-resident passive income. 0.000 How to use this table: Find the applicable condition in the second column, in order to find the relevant rate to apply, in the third column. Amendments to Tax Administration Act 1994
26: Tax Administration Act 1994
Sections 27 to 31 Tax Administration Act 1994 2021-04-01 Tax Administration Act 1994 see section 2(3); and see section 3 for application
27: Section 28C amended (Person advising retirement savings scheme of retirement scheme prescribed rate)
In section 28C 33 39
28: Section 48B amended (Reconciliation statement for retirement scheme contribution withholding tax)
In section 48B(2)(m) 33 39
29: Schedule 4, table 1 amended (Reporting of employment information)
In schedule 4 row 2 row 3
30: Schedule 5, part A, clause 1 amended (Certain tax codes and rates)
In schedule 5 rows 3 to 6 rows 3 to 6B
31: Schedule 5, part A, tax code table amended (Certain tax codes and rates)
Replace schedule 5 The following table is small in size. It has 3 columns and 2 rows. 6 ST for secondary employment earnings for an employee whose total PAYE income payments are more than $70,000 but not more than $180,000 6B SA for secondary employment earnings for an employee whose total PAYE income payments are more than $180,000
2: Other amendments
Amendments to Tax Administration Act 1994
32: Tax Administration Act 1994
Sections 33 to 35 Tax Administration Act 1994 2020-12-07 Tax Administration Act 1994 see section 2(1)
33: New section 17GB inserted (Commissioner may require information or production of documents for tax policy development)
Insert after section 17G
17GB: Commissioner may require information or production of documents for tax policy development
1: A person must, when notified by the Commissioner that the person is required to provide information under this section, provide any information that the Commissioner considers relevant for a purpose relating to the development of policy for the improvement or reform of the tax system.
2: The Commissioner must not use, as evidence in proceedings against a person, information provided by the person in response to a notice under subsection (1)
3: Subsection (2)
34: Section 59 amended (Disclosure of trust particulars)
Repeal section 59(3)
35: New sections 59BA and 59BAB inserted
1: After section 59
59BA: Annual return for trusts
1: A trustee of a trust must file a return for a tax year of all income derived in the corresponding income year by the trustee as trustee of the trust, together with the other information required under this section.
2: A return of income and the information required under this section for a trustee and a tax year must be in the form prescribed by the Commissioner and include—
a: a statement of profit or loss and a statement of financial position:
b: the amount, and nature, of each settlement that—
i: is not the provision to the trustee, at less than market value, of minor services incidental to the activities of the trust; and
ii: is made on the trust in the income year:
c: the name, date of birth, jurisdiction of tax residence, and tax file number and taxpayer identification number, of each settlor who makes a settlement on the trust in the income year or whose details have not previously been supplied to the Commissioner:
d: for each distribution made by the trustee of the trust in the income year,—
i: the amount of the distribution:
ii: the name, date of birth, jurisdiction of tax residence, and tax file number and taxpayer identification number, of the beneficiary who receives the distribution:
e: the name, date of birth, jurisdiction of tax residence, and tax file number and taxpayer identification number, of each person having a power under the trust to appoint or dismiss a trustee, to add or remove a beneficiary, or to amend the trust deed:
f: the other information required by the Commissioner.
3: A trustee of a trust is not required to file a return or provide information under subsection (1)
a: the trustee is excluded from the requirement to make a return by section 43B (which relates to non-active trusts):
b: the trustee is required to make a return by section 59D (which relates to foreign trusts):
c: the trustees of the trust are incorporated as a board under the Charitable Trusts Act 1957:
d: the trustee is eligible under section HF 2 of the Income Tax Act 2007 to choose under section HF 11 of that Act to become a Maori authority.
4: If the trustee of a trust is a non-resident, a settlor of the trust who is a New Zealand resident is responsible for ensuring the performance of the obligations imposed on the trustee by this section.
59BAB: Commissioner may require trust information for period after 2013–14 income year
1: The Commissioner may require a trustee of a trust to provide, in the prescribed form and by the specified date, information that—
a: relates to the trust and a period beginning after the end of the 2013–14 income year and ending before the beginning of the 2021–22 income year; and
b: would be required to be provided under section 59BA
c: is in the knowledge, possession, or control of the trustee.
2: The Commissioner may issue a notice requiring the trustee of each trust having the characteristics specified in the notice to provide, in the prescribed form and by the specified date, information—
a: that is described in subsection (1)
b: is for each period that is specified in the notice and begins after the end of the 2013–14 income year and ends before the beginning of the 2021–22 income year.
3: If the trustee of a trust is a non-resident, a settlor of the trust who is a New Zealand resident is responsible for ensuring the performance of the obligations imposed on the trustee by this section.
4: A notice under subsection (2)
2: Subsection (1) Amendments to Income Tax Act 2007
36: Income Tax Act 2007
Sections 37 38 Income Tax Act 2007 2020-12-07 Income Tax Act 2007 see section 2(1)
37: Section ME 1 amended (Minimum family tax credit)
1: In section ME 1(3)(a) $27,768 $29,432
2: Subsection (1)
38: Section YA 1 amended (Definitions)
In section YA 1 trust rules 59 59, 59BA, 59BAB


1: Title
This Act is the Subordinate Legislation Confirmation Act 2020.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
1: Preliminary provisions
3: Purpose
The purpose of this Act is to confirm certain confirmable instruments and annual confirmable instruments that, unless earlier confirmed by an Act of Parliament, are—
a: revoked at the applicable deadline under section 47C(1)(a) or (b)
b: taken after the applicable deadline to have been invalid for their past operation (because they have been revoked with effect before or on the deadline) under section 47D
4: Interpretation
In this Act, unless the context otherwise requires, confirmable instrument annual confirmable instrument section 47B
5: Act binds the Crown
This Act binds the Crown.
6: Repeal
The Subordinate Legislation Confirmation Act 2019 2020-12-12 Subordinate Legislation Confirmation Act 2019
2: Confirmations
7: Arms Act 1983
The following orders are confirmed:
a: Arms (Prohibited Ammunition) Amendment Order 2019
b: Arms (Prohibited Magazine) Order 2019 2020-12-12 Arms (Prohibited Ammunition) Amendment Order 2019 Arms (Prohibited Magazine) Order 2019
8: Biosecurity Act 1993
The following orders are confirmed:
a: Biosecurity (Response—Milksolids Levy) Order 2019
b: Biosecurity (Response—Onions Levy) Order 2019
c: Biosecurity (Readiness and Response—Summerfruit Levy) Order 2019
d: Biosecurity (Response—Plantation Forestry Levy) Order 2019
e: Biosecurity (Readiness and Response—Fresh Tomatoes Levy) Order 2019
f: Biosecurity (Readiness and Response—Meat Levy) Order 2019
g: Biosecurity (Readiness and Response—Citrus Fruit Levy) Order 2019
h: Biosecurity (American Foulbrood—Beekeeper Levy) Amendment Order 2020 2020-12-12 Biosecurity (Response—Milksolids Levy) Order 2019 Biosecurity (Response—Onions Levy) Order 2019 Biosecurity (Readiness and Response—Summerfruit Levy) Order 2019 Biosecurity (Response—Plantation Forestry Levy) Order 2019 Biosecurity (Readiness and Response—Fresh Tomatoes Levy) Order 2019 Biosecurity (Readiness and Response—Meat Levy) Order 2019 Biosecurity (Readiness and Response—Citrus Fruit Levy) Order 2019 Biosecurity (American Foulbrood—Beekeeper Levy) Amendment Order 2020
9: Commodity Levies Act 1990
The following orders are confirmed:
a: Commodity Levies (Blackcurrants) Order 2019
b: Commodity Levies (Harvested Wood Material) Order 2019
c: Commodity Levies (Citrus Fruit) Order 2019
d: Commodity Levies (Strawberries) Order 2020
e: Commodity Levies (Wheat Grain) Order 2020
f: Commodity Levies (Passionfruit) Order 2020
g: Commodity Levies (Summerfruit) Order 2020
h: Commodity Levies (Non-proprietary and Uncertified Herbage Seeds) Order 2020 2020-12-12 Commodity Levies (Blackcurrants) Order 2019 Commodity Levies (Harvested Wood Material) Order 2019 Commodity Levies (Citrus Fruit) Order 2019 Commodity Levies (Strawberries) Order 2020 Commodity Levies (Wheat Grain) Order 2020 Commodity Levies (Passionfruit) Order 2020 Commodity Levies (Summerfruit) Order 2020 Commodity Levies (Non-proprietary and Uncertified Herbage Seeds) Order 2020
10: Customs and Excise Act 2018
The following orders are confirmed:
a: Customs Export Prohibition (Green-lipped Mussel Spat) Order 2019
b: Customs Import Prohibition (Coins and Bank Notes) Order 2019
c: Customs Import Prohibition (Goods Produced by Prison Labour) Order 2019
d: Customs Import Prohibition (High-power Laser Pointers) Order 2019
e: Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2019:
f: Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2020. 2020-12-12 Customs Export Prohibition (Green-lipped Mussel Spat) Order 2019 Customs Import Prohibition (Coins and Bank Notes) Order 2019 Customs Import Prohibition (Goods Produced by Prison Labour) Order 2019 Customs Import Prohibition (High-power Laser Pointers) Order 2019
11: New Zealand Superannuation and Retirement Income Act 2001 and Social Security Act 2018
The Social Security (Rates of Benefits and Allowances) Order 2020 2020-12-12 Social Security (Rates of Benefits and Allowances) Order 2020
12: Road User Charges Act 2012
The following regulations are confirmed:
a: Road User Charges (Rates) Amendment Regulations 2020
b: Road User Charges (Rates) Amendment Regulations (No 2) 2020 2020-12-12 Road User Charges (Rates) Amendment Regulations 2020 Road User Charges (Rates) Amendment Regulations (No 2) 2020
13: Social Security Act 2018
The following orders are confirmed:
a: Social Security (Definitions of Income Test 1, Income Test 2, Income Test 3, and Income Test 4) Order 2020
b: Social Security (Rates of Benefits and Allowances) (COVID-19 Recovery Package) Amendment Order 2020
c: Social Security (COVID-19 Increase to Rates of Orphan’s Benefit and Unsupported Child’s Benefit) Order 2020 2020-12-12 Social Security (Definitions of Income Test 1, Income Test 2, Income Test 3, and Income Test 4) Order 2020 Social Security (Rates of Benefits and Allowances) (COVID-19 Recovery Package) Amendment Order 2020 Social Security (COVID-19 Increase to Rates of Orphan’s Benefit and Unsupported Child’s Benefit) Order 2020
14: Tariff Act 1988
The Tariff (ANZSCEP) Amendment Order 2019 is confirmed.


1: Title
This Act is the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021.
2: Commencement
1: This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
2: Section 10
1: Amendments to Tax Administration Act 1994
3: Amendments to Tax Administration Act 1994
Sections 4 to 7 Tax Administration Act 1994 2021-02-18 Tax Administration Act 1994 See section 2(1)
4: Section 3 amended (Interpretation)
1: This section amends section 3(1)
2: Insert, in appropriate alphabetical order: COVID-19 resurgence support payments scheme
3: In the definition of disputable decision
a: in subparagraph (vi), replace section 7AA section 7AA; or
b: after subparagraph (vi), insert:
vii: to make, or to decline to make, a grant under the COVID-19 resurgence support payments scheme under section 7AAB
4: In the definition of tax
cd: for the purposes of sections 6 to 6B, 156 to 165, 173L, 173M, 173S, 173T, 174AA, and 176 to 177CA, includes an amount payable in relation to a grant made under the COVID-19 resurgence support payments scheme:
5: New sections 7AAB and 7AAC inserted
After section 7AA
7AAB: Authorisation to make COVID-19 resurgence support payments
1: The purpose of this section is to provide authorisation for payments to be made under the COVID-19 resurgence support payments scheme (the CRSP scheme
a: an escalation in COVID-19 alert levels occurs; and
b: the person suffers a reduction in revenue as a result.
2: The Commissioner, on behalf of the Crown, may make a grant under the CRSP scheme (a grant
a: the CRSP scheme is declared active by an Order in Council made under section 7AAC
b: for the period of activation of the CRSP scheme,—
i: the person meets the eligibility requirements referred to in subsection (3)(b)(i)
ii: the person, or another person on their behalf, applies to the Commissioner for the grant.
3: For the purposes of subsection (2)
a: must set out the procedure required for a person to make an application for a grant:
b: must determine—
i: the eligibility requirements that a person must meet to qualify for a grant:
ii: the terms and conditions that apply to a grant:
c: must publish, on an internet site administered by the Commissioner, the eligibility requirements referred to in paragraph (b)(i)
4: If a person applies for a grant on behalf of another person, both the person and the person in whose name the application is made must provide information as required by the Commissioner.
5: The person in whose name an application is made is bound by the CRSP terms of the grant.
6: The total amount of a grant paid to the person, together with any amount payable under the CRSP terms, must be repaid to the Commissioner if the CRSP terms require repayment.
7: If a person who receives a grant from the Commissioner does not meet the eligibility requirements referred to in subsection (3)(b)(i)
8: The persons referred to in subsection (4)
9: For the purposes of this section and section 7AAC CRSP terms
a: the terms and conditions applying in relation to a person’s eligibility for the grant at the time the grant is made, and any other terms and conditions determined by the Commissioner under subsection (3)(b)(ii)
b: the terms set out in an application for the grant that is made by or on behalf of a person, including the contents of a declaration, consent, or other representation made by or on behalf of the person:
c: the terms and conditions set out in an agreement between the Commissioner and the person receiving the grant.
10: This section applies whether or not the resurgence in New Zealand of COVID-19 arises before this section comes into force.
7AAC: Orders in Council related to COVID-19 resurgence support payments scheme
1: For the purposes of section 7AAB
a: declare the activation of the COVID-19 resurgence support payments scheme (the CRSP scheme
b: specify the period for which, or the circumstances in which, the CRSP scheme is to operate:
c: describe a class or classes of persons who may apply for support under the CRSP scheme and the amount of the grant to which they may be entitled:
d: specify amendments to the CRSP scheme, the CRSP terms of a grant, or the matters referred to in section 7AAB(3)(a) and (b)
e: extend, renew, or replace a time limit referred to in schedule 7, part A, clause 13B(2)(b)
2: For an order made under the power given in subsection (1)(e)
a: expires if not renewed or replaced under paragraph (b)
i: the period set out in the order, if applicable; or
ii: if no period is set out, 6 months after the order comes into force:
b: may be renewed or replaced by an Order in Council made on the recommendation of the Minister of Revenue before the date on which the order would otherwise expire.
3: An Order in Council made under subsection (1) or (2)(b)
6: Section 157 amended (Deduction of tax from payments due to defaulters)
In section 157(10) income tax
k: an amount payable in relation to a grant made under the COVID-19 resurgence support payments scheme
7: Schedule 7 amended (Disclosure rules)
In schedule 7, part A, after clause 13
13B: Publication of details related to COVID-19 resurgence support payments scheme
1: Section 18 does not prevent the Commissioner publishing information related to the COVID-19 resurgence support payments scheme (the CRSP scheme
2: Despite subclause (1)
a: the Commissioner considers that—
i: the information is readily available; and
ii: it is reasonable and practicable to disclose the information; and
iii: it is not undesirable to disclose the information; and
iv: the disclosure of the information is reasonably necessary for the purposes of the administration of the CRSP scheme; and
b: no more than 24 months have passed since the date on which this clause comes into force.
3: The time limit imposed by subclause (2)(b) section 7AAC
2: Amendments to Income Tax Act 2007
8: Amendments to Income Tax Act 2007
Sections 9 to 11 Income Tax Act 2007 2021-02-18 Income Tax Act 2007 Re sections 9 and 11. See section 2(1) 2021-04-01 Income Tax Act 2007 Re section 10. See section 2(2)
9: Section MB 13 amended (Family scheme income from other payments)
After section MB 13(2)(jb)
jc: a payment made under the COVID-19 resurgence support payments scheme, as defined in section 3(1) of the Tax Administration Act 1994:
10: Section ME 1 amended (Minimum family tax credit)
1: In section ME 1(3)(a) $29,432 $30,576
2: Subsection (1) applies for the 2021–22 and later tax years.
11: Section YA 1 amended (Definitions)
In section YA 1 exempt interest
dc: payable in relation to the repayment of a grant under the COVID-19 resurgence support payments scheme, as defined in section 3(1) of the Tax Administration Act 1994; or


1: Title
This Act is the Food (Continuation of Dietary Supplements Regulations) Amendment Act 2021.
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 Food Act 2014 principal Act 2021-02-23 Food Act 2014
4: Section 413 amended (Overview of transitional provisions)
In section 413(3)(b) 1 March 2021 1 March 2026
5: Section 420 amended (Pre-commencement legislative requirements: Food Act 1981 and regulations)
In section 420(3)(b) 1 March 2021 1 March 2026


1: Title
This Act is the Local Electoral (Māori Wards and Māori Constituencies) Amendment Act 2021.
2: Commencement
This Act comes into force on the day after the date of Royal assent.
3: Principal Act
This Act amends the Local Electoral Act 2001 principal Act 2021-03-02 Local Electoral Act 2001
4: New section 5AA inserted (Transitional, savings, and related provisions)
After section 5
5AA: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1
5: Section 9 amended (Holding of referendum)
Replace section 9(7)
7: The result of a referendum conducted as a consequence of a direction under this section is not binding on a local authority—
a: in the case of any matter or proposal relating to the division of any district or region into 1 or more Māori wards or Māori constituencies; or
b: in any other case, unless the local authority resolves otherwise or an enactment provides otherwise.
6: Section 19Z amended (Territorial authority or regional council may resolve to establish Māori wards or Māori constituencies)
1: Replace section 19Z(3)(c)
c: in either case, takes effect for 2 triennial general elections of the territorial authority or regional council, and for any associated election, and continues in effect after that until a further resolution under this section takes effect.
2: Replace section 19Z(4)
4: This section—
a: is subject to clauses 2(5) and 4(4) of Schedule 1A; and
b: does not apply in relation to a territorial authority or regional council if another enactment requires,—
i: in the case of a territorial authority, that the district be divided into 1 or more Māori wards; or
ii: in the case of a regional council, that the region be divided into 1 or more Māori constituencies.
3: In section 19Z(5) and in sections 19ZB to 19ZG
7: Sections 19ZA to 19ZG repealed
Repeal sections 19ZA to 19ZG
8: Section 138A amended (Special provision in relation to certain elections to fill extraordinary vacancies and certain polls)
In section 138A(1)
a: replace section 19ZF(3), section 33(3), section 33(3)
b: delete section 19ZC(5), section 19ZD(4),
c: delete section 19ZF or
9: New Schedule 1 inserted
Insert the Schedule 1 Schedule


1: Title
This Act is the Climate Change Response (Auction Price) Amendment Act 2021.
2: Commencement
This Act comes into force on 15 March 2021.
1: Amendments to principal Act
3: Principal Act
This Part amends the Climate Change Response Act 2002 principal Act 2021-03-15 Climate Change Response Act 2002
4: Section 30GA amended (Regulations for auctions to sell New Zealand units)
After section 30GA(2)
2A: If regulations are to be made under this section,—
a: the Minister may, after considering the main matters and additional matters in section 30GC(5) and (6) of the Act, recommend the making of regulations that provide for the Minister to set a methodology that the person who conducts an auction must use to calculate a minimum price that,—
i: if the price is greater than the lowest trigger price prescribed under section 30GB(2)(e)(ii), must be recalculated as that trigger price (despite the initial calculation); and
ii: if the price (as recalculated or, if not, as initially calculated) is greater than the minimum price prescribed under section 30GB(2)(e)(iii), becomes the confidential reserve price
b: the Minister must, if recommending the making of regulations under paragraph (a)
i: specify criteria or requirements for the Minister’s decision to set the methodology, including a requirement to ensure that the methodology promotes the purpose of confidential reserve prices; and
ii: specify that the purpose of confidential reserve prices is to prevent sales by auction under section 6A at prices significantly below the prices of New Zealand units sold at the time in other ways (on secondary markets
iii: require the methodology and any calculated prices to be kept confidential so that they are not disclosed to any potential buyer who participates in an auction; and
iv: require the auction operator to provide the following information to the chief executive at a specified time after 1 or more auctions:
A: details of the calculation of the price or prices using the methodology; and
B: details of the auction bids in a form that does not identify any bidder, so that the chief executive can assess how any confidential reserve prices are working.
5: Section 30GB amended (Regulations about limits and price control settings for units)
Replace section 30GB(2)(e)(iii)
iii: the minimum price below which units must not be sold by auction, which may be zero.
2: Amendments to Climate Change (Auctions, Limits, and Price Controls for Units) Regulations 2020
6: Principal regulations
This Part amends the Climate Change (Auctions, Limits, and Price Controls for Units) Regulations 2020 principal regulations 2021-03-15 Climate Change (Auctions, Limits, and Price Controls for Units) Regulations 2020
7: Regulation 3 amended (Interpretation)
In regulation 3(1) auction monitor confidential reserve price regulation 15A(1)(b)
8: Regulation 15 amended (Price control settings for units)
In regulation 15
2: To avoid doubt, if there is a confidential reserve price at an auction, that price (rather than the prescribed minimum price) is the lowest price at which New Zealand units may be sold at that auction.
9: New regulations 15A to 15D and cross-heading inserted
After regulation 15 Methodology and calculation of confidential reserve prices for auctions
15A: Minister must set methodology for calculating confidential reserve price
1: The Minister must set a methodology that an auction operator must use to calculate a price that,—
a: if the price is greater than the lowest trigger price for the auction, must be recalculated as that trigger price (despite the initial calculation); and
b: if the price (as recalculated or, if not, as initially calculated) is greater than the prescribed minimum price for the auction, becomes the confidential reserve price
2: In setting the methodology, the Minister must—
a: consider the main matters and additional matters in section 30GC(5) and (6) of the Act; and
b: ensure that the methodology promotes the purpose of confidential reserve prices, which is to prevent sales by auction under section 6A of the Act at prices significantly below the prices of New Zealand units sold at the time in other ways (on secondary markets
c: ensure that the methodology includes—
i: a way to determine a representative price for New Zealand units sold on secondary markets recently before the auction, taking into account any volatility in prices; and
ii: a way to determine a price below the representative price that will achieve the purpose of confidential reserve prices.
3: In setting the methodology, the Minister must consult—
a: the Minister of Finance; and
b: the 1 or more auction monitors, if any.
4: The Minister—
a: must ensure that the methodology is set, and remains set, from the commencement of this regulation; but
b: may change the methodology by setting it differently at any time.
15B: Minister must review methodology after certain auctions
1: This regulation applies if, at any auction, no bids are successful because the final clearing price is less than the confidential reserve price.
2: The Minister must—
a: review the methodology by complying with regulation 15A
b: if required, change the methodology by setting it under that regulation.
15C: Auction operator must calculate confidential reserve price
1: The chief executive must provide the methodology to an auction operator as soon as is reasonably practicable after it is set under regulation 15A
2: The auction operator must use the methodology to calculate a price that, if greater than the prescribed minimum price for the auction, is the confidential reserve price.
3: The methodology that must be used is the one that, 2 working days before the start of the day of the auction, had been most recently provided by the chief executive.
15D: Methodology and calculated prices are confidential
1: The auction operator, and any other person, must keep confidential the methodology and the calculated price so that they are not disclosed to any potential buyer who participates in an auction.
2: To avoid doubt, as long as that information is not disclosed to any potential buyer who participates in an auction, this regulation does not prevent information from being provided (for example, under regulation 36A
10: Regulation 16 amended (Auction operator must make auction notices publicly available)
After regulation 16(2)(d)
da: a statement that there may also be a confidential reserve price for the auction that is not known to bidders:
11: Regulation 30 amended (Process for determining auction results)
Replace regulation 30(5)(b)
b: sell units at that price if required by regulation 33 (if there are successful bids under that regulation).
12: Regulation 33 amended (Requirement to sell at final clearing price)
In regulation 33
2: However, no bids are successful, and no units may be sold to bidders, if—
a: there is a confidential reserve price at the auction; and
b: the final clearing price is less than the confidential reserve price.
13: Cross-heading above regulation 36 replaced
Replace the cross-heading above regulation 36 Publication of auction results and provision of certain information
14: Regulation 36 amended (Requirement to make auction results publicly available)
1: In regulation 36(2) In this regulation, auction results The auction results
2: After regulation 36(2)
3: However, if no bids were successful because the final clearing price was less than the confidential reserve price, the auction results
15: New regulation 36A inserted (Requirement to provide information relevant to confidential reserve price)
After regulation 36
36A: Requirement to provide information relevant to confidential reserve price
The auction operator must, as soon as is reasonably practicable after an auction, provide the following information about the auction to the chief executive:
a: details of the calculation of the price using the methodology set under regulation 15A
b: the bid volume and bid price of each bid in a form that does not identify the bidder.
16: Schedule 1 amended
In Schedule 1, after Part 1
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.
17: Schedule 3 amended
In Schedule 3 Minimum price below which units must not be sold by auction ($)


Child Support Amendment Act 2021

1: Title
This Act is the Child Support Amendment Act 2021.
2: Commencement
1: Sections 7 11 23(1) 33 38 39 42 44 54 56 57
2: Section 4(2)
3: The rest of this Act comes into force on a date appointed by the Governor-General by Order in Council or, if not earlier brought into force, on 1 April 2022.
4: In subsection (3), 1 or more orders may be made appointing different dates for different provisions and for different purposes.
5: In this section, provision
6: An Order in Council made under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 2(3) brought into force 26 October 2021 clause 2(1) Child Support Amendment Act 2021 Commencement Order 2021 Section 2(3) brought into force 1 November 2021 clause 2(2) Child Support Amendment Act 2021 Commencement Order 2021
3: Principal Act
This Act amends the Child Support Act 1991 principal Act 2021-04-01 Child Support Act 1991 Only some sections — see section 2(1) 2021-03-24 Child Support Act 1991 Section 4(2) — see section 2(2) — deemed with effect on 26 November 2018 2022-04-01 Child Support Act 1991 Remainder of Act (sections 4(1) and (3), 8 to 10, 12 to 17, and 58)— see section 2(3) — if not brought into force earlier by OIC OIC LI 2021/301 2021-10-26 Child Support Act 1991 Sections 5, 6, 18 to 22, 23(2) to (4), 24 to 32, 34 to 37, 40, 41, and 55 OIC LI 2021/301 2021-11-01 Child Support Act 1991 Section 43
1: Amendments to sections of principal Act
4: Section 2 amended (Interpretation)
1: In section 2(1) income net income
2: In section 2(1) social security beneficiary
3: In section 2(1) taxable income Amendments to Part 1 (liability to pay child support under formula assessment)
5: Section 5 amended (Children who qualify for child support)
1: In section 5(1)(c) is not in the case of a person aged 16 or older,
2: Replace section 5(4)
4: However, the latest that a child qualifies for child support is 31 December in the year in which they turn 18, regardless of whether they are still enrolled at and attending a school after that date.
6: Section 19 amended (When liability to pay child support starts)
Replace section 19(3)
3: Subsection (4) applies if the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child ( person P section 7
a: a New Zealand court, or a court or public authority of any overseas jurisdiction, later finds person P to be a parent of the child:
b: the Commissioner determines under this Part that person P is a liable parent of the child:
c: the application is otherwise properly completed.
4: Liability by person P to pay child support under a formula assessment in respect of the child starts—
a: on the day on which the application is received by the Commissioner if—
i: the application for the finding referred to in subsection (3)(a) (the order
ii: the Commissioner receives the order no later than 60 days after the order is made; or
b: on the day on which the application is received by the Commissioner, if the Commissioner is satisfied that the time limits in paragraph (a) were not met because there was a reasonable cause; or
c: on the day on which the Commissioner receives the order, in any other case.
5: Subsection (6) applies if the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child ( person P section 7
a: person P later, in any proceeding before any court in New Zealand, or before any court or public authority in an overseas jurisdiction, acknowledges that they are a parent of the child and a court has not made a finding of paternity of the child that is to the contrary of that acknowledgment:
b: the Commissioner determines under this Part that person P is a liable parent of the child:
c: the application is otherwise properly completed.
6: Liability by person P to pay child support under a formula assessment in respect of the child starts—
a: on the day on which the application is received by the Commissioner if—
i: the acknowledgment is made no later than 60 days after the Commissioner receives the application for a formula assessment; and
ii: the Commissioner receives the acknowledgment no later than 60 days after it is made; or
b: on the day on which the application is received by the Commissioner, if the Commissioner is satisfied that the time limits in paragraph (a) were not met because there was a reasonable cause; or
c: on the day on which the Commissioner receives the acknowledgment, in any other case.
7: For the purposes of this section, reasonable cause
a: is beyond the control of the applicant, including a serious illness, an accident, or a disaster; and
b: caused, in the opinion of the Commissioner, the time limits not to be met.
7: Section 25 amended (When liability to pay child support ceases)
1: After section 25(1)(c)
d: in any case to which section 8(2) section 363
2: Repeal section 25(3)(d) Amendments to Part 2 (amount of child support payable under formula assessment made by Commissioner)
8: Section 30 amended (Formula for assessing annual amount of child support)
After section 30(2)
3: However, if no child expenditure table applies because at least 1 child is aged 0 to 12 and 1 or 2 children are aged 13 or over, e is the amount, determined in accordance with the child expenditure table that would apply to the parent in respect of the child if all of the children in the child support group were the same age as the qualifying child, on the basis of—
a: the combined child support income amounts of both parents of the child; and
b: the number of children in the child’s child support group.
4: However, the Commissioner may make modifications to the child expenditure amount for the child that the Commissioner considers necessary or desirable if the Commissioner believes on reasonable grounds that—
a: there are exceptional circumstances (for example, exceptional complexity of care arrangements for children within a particular child support group); and
b: applying the provisions of this section without modification would result in an unjust or inequitable outcome (for example, an apportionment of costs that is disproportionate to the amount of expenditure attributable to the child).
9: Section 34 amended (Child support income amount)
1: In section 34(1) and (3) taxable income income
2: In each provision listed in Schedule 1 taxable income income
10: Section 35 replaced (Adjusted taxable income)
Replace section 35
35: Adjusted income
1: A person’s adjusted income
a: if, in the most recent tax year, the person’s income was derived solely from withholding income, the person’s withholding income for the calendar year immediately preceding the start of the child support year; or
b: if paragraph (a) does not apply, the person’s income derived in the tax year immediately preceding the most recent tax year, inflated by the inflation percentage for the child support year.
2: If a person’s income for a tax year has not been assessed, the Commissioner must determine the person’s income on the basis of the income and any other particulars known to the Commissioner.
3: This section is subject to—
a: sections 38 to 39A (which relate to ascertaining income, etc); and
b: sections 40AA to 44A (which permit elections for adjusted income to be assessed using estimated income).
11: Section 35A amended (Living allowance)
1: In section 35A(1)(a) determined as at 1 January in the immediately preceding child support year,
2: In section 35A(2)(b) for a person granted a supported living payment under subpart 4 of Part 2 of the Social Security Act 2018 who is, for the purposes of that benefit, a single beneficiary with 1 or more dependent children
12: Section 35B amended (Dependent child allowance)
After section 35B(2)
2A: However, if no child expenditure table applies because at least 1 child is aged 0 to 12 and 1 or 2 children are aged 13 or over, e is the amount, determined in accordance with the child expenditure table that would apply to the parent in respect of the dependent child if all of the parent’s dependent children were the same age as the dependent child, on the basis of—
a: the child support income amount of the parent alone, with that amount being treated as the adjusted income of the parent, minus the parent’s living allowance; and
b: the total number of the parent’s dependent children.
2B: However, the Commissioner may make modifications to the child expenditure amount for the child that the Commissioner considers necessary or desirable if the Commissioner believes on reasonable grounds that—
a: there are exceptional circumstances (for example, exceptional complexity of care arrangements for the parent’s dependent children); and
b: applying the provisions of this section without modification would result in an unjust or inequitable outcome (for example, an apportionment of costs that is disproportionate to the amount of expenditure attributable to the dependent child).
13: Section 38 amended (Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994)
1: In section 38(1) the Income Tax Act 1976 (other than an assessment made under section 21 of that Act an income tax Act (other than an assessment made where there has been default in furnishing returns)
2: In section 38(2), (3)(a), (4), (5), and (6)(a) the Income Tax Act 1976 an income tax Act
3: After section 38(7)
8: In this section, unless the context otherwise requires,— assessment made where there has been default in furnishing returns
a: providing information in a return or an account that is not likely to be correct; or
b: providing a return that the Commissioner is not otherwise satisfied with; or
c: not making a return where the Commissioner has reason to suppose that the person is a taxpayer income tax Act
14: Section 40AA amended (Interpretation for purposes of sections 40 to 45)
1: In section 40AA election period
c: if notice of the election is given after the end of the child support year under section 40(8)
2: In section 40AA reconciliation period section 44(3D)
3: In section 40AA year-to-date income notice of an election is given election period starts
15: Section 40 amended (Estimated taxable income)
1: In section 40(1) relating to that child support year
2: After section 40(3)(b)
c: if notice of the election is given after the child support year to which it relates, state—
i: the person’s year-to-date income; and
ii: the person’s estimated income
3: After section 40(6)
7: Subsection (8) applies to any person who receives an assessment unless they already have an existing assessment of child support.
8: The person may make an election after the end of a child support year to which the election relates, provided the election is received by the Commissioner on or before the 28th day after notification of the assessment.
9: If an election is made after the end of a child support year under subsection (8), this section applies as if separate elections were made for each child support year to which the assessment relates. Section 15(2) amended 31 March 2022 section 269(2) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
16: Section 44 amended (End-of-year reconciliation)
Replace section 44(1) to (3)
1: For the purpose of determining whether a person has, or has been, underpaid or overpaid child support in a reconciliation period ( period A person A
1A: Subsections (2) and (3) apply if period A is the only election period, or the last election period, in the child support year.
2: The amount to be treated as person A’s adjusted income for the purposes of the assessment is,—
a: if the actual income earned by person A during the year is equal to or less than the year-to-date income specified in the notice of election, nil; or
b: if the actual income earned by person A during the year is more than the year-to-date income specified in the notice of election, the lesser of the following:
i: person A’s actual income earned in period A (which is the actual income earned in the full year less the year-to-date income specified in the notice of election), annualised in accordance with the formula in subsection (3) (which gives the annualised actual income in the reconciliation period
ii: person A’s original adjusted income.
3: The formula for annualising person A’s actual income in a reconciliation period is— (a ÷ b) × 365 where— a is the actual income earned during the reconciliation period b is the number of days in the reconciliation period.
3A: Subsections (3B) and (3C) apply if period A is a period that is not referred to in subsection (1A).
3B: The amount to be treated as person A’s adjusted income for the purposes of the assessment is,—
a: if the actual income earned by person A during the year is equal to or less than the year-to-date income specified in the notice of election, nil; or
b: if the actual income earned by person A during the year is more than the year-to-date income specified in the notice of election, the lesser of the following:
i: person A’s actual income earned in period A, annualised in accordance with the formula in subsection (3C) (which gives the annualised actual income in the reconciliation period
ii: person A’s original adjusted income.
3C: The formula for annualising person A’s actual income in a reconciliation period is— ((a − z) ÷ b) × 365 where— a is the year-to-date income specified in the estimate for the period that immediately succeeds period A z is the year-to-date income specified in the estimate for period A b is the number of days in the reconciliation period.
3D: In this section, unless the context otherwise requires,— reconciliation period
a: starts on,—
i: if the notice of the election is given before the start of the child support year, the start of the child support year; or
ii: otherwise, the first day of the month in which the notice is given; and
b: ends with the close of—
i: the last day of the month before any other immediately subsequent election period starts in relation to another election; or
ii: otherwise, the last day of the child support year.
17: Section 44A amended (Determining income amount if no tax return filed)
Replace section 44A(2)
2: Where this section applies, the Commissioner must determine that the amount to be treated as the person’s adjusted income for the purpose of the assessment under section 44(2) or (3B) Amendments to Part 5 (assessment of child support and domestic maintenance)
18: New section 81A inserted (Amendments of assessments arising from living circumstances existing at time initial assessment made)
After section 81
81A: Amendments of assessments arising from living circumstances existing at time initial assessment made
1: This section applies if—
a: the Commissioner made an assessment on the basis that certain living circumstances existed at the time of assessment; and
b: the recipient of the assessment advises the Commissioner that the circumstances did not exist at the time of assessment; and
c: section 82 does not apply.
2: The Commissioner may backdate any amendment made under section 87 to the time when the assessment begins if the recipient of the assessment advises the Commissioner within the period of 28 days beginning with the date of the notice of assessment.
3: The Commissioner may also backdate any amendment made under section 87 to the time when the assessment begins if the recipient of the assessment—
a: is a liable parent, and the backdating has the effect of increasing the amount of the parent’s child support liability:
b: is a receiving carer, and the backdating has the effect of decreasing the amount of child support payable in respect of that carer.
4: Otherwise, an amendment of the assessment under section 87 is effective only from the date on which the recipient advises the Commissioner.
19: Section 87 amended (Amendment of assessments)
After section 87(6)
7: This section is subject to section 87A
20: New section 87A inserted (Four-year time bar for amendment of certain assessments)
After section 87
87A: Four-year time bar for amendment of certain assessments
1: Despite section 87, the Commissioner may amend an assessment only—
a: before the expiry of the fourth child support year after the end of the child support year in which the assessment was given; or
b: as a result of information or an application that was received by the Commissioner before the expiry of that fourth child support year; or
c: if an exception in subsection (2) or (3) applies.
2: An exception applies if—
a: the Commissioner is of the opinion that information provided by a person is fraudulent or wilfully misleading; or
b: the Commissioner is of the opinion that information provided by a person does not mention income that is of a particular nature, or that was derived from a particular source, and in respect of which information is required to be provided; or
c: an assessment is made under subpart 4 of Part 5A (which relates to victims of sex offences).
3: An exception also applies if—
a: a liable person, child, or payee to whom the assessment relates has died; or
b: a person is not a parent of the child; or
c: reassessment is necessary to avoid double liability of a liable person who has paid financial support in an overseas jurisdiction in respect of the same child or payee and period; or
d: a court order is received that applies to an earlier period; or
e: a new assessment is made in relation to a qualifying child (for example, because a paternity order is provided) and it results in a reassessment of an existing child support assessment in relation to another qualifying child or children; or
f: the Commissioner did not meet the requirements of section 88 (which relates to notice of assessment) or section 89 (which relates to notification).
4: This section does not otherwise restrict rights in respect of review, objection, or appeal under other Parts of this Act. 1994 No 166 s 108
21: Section 88 amended (Notice of assessment of formula assessment of child support)
After section 88(3)
3A: Any notice of assessment to which section 81A(2) Amendments to Part 5A (exemptions)
22: Section 89A amended (Outline)
After section 89A(1)(a)
aa: for persons suffering from long-term periods of illness, if certain income criteria are met:
23: Section 89B amended (Definitions for this Part)
1: In section 89B hospital patient
b: a resident in a treatment centre within the meaning of the Substance Addiction (Compulsory Assessment and Treatment) Act 2017; or
2: In section 89B hospital patient
c: a person in an overseas jurisdiction who is equivalent to a patient referred to in paragraph (a) or to a resident referred to in paragraph (b)
3: In section 89B period of illness
4: In section 89B prisoner
c: in legal custody in an overseas jurisdiction that is equivalent to legal custody referred to in paragraph (a) or (b)
24: Subpart 2 heading in Part 5A amended
In Part 5A, in the subpart 2 hospital patients, persons suffering from long-term periods of illness,
25: Cross-heading above section 89C amended
In the cross-heading above section 89C hospital patients and persons suffering from long-term periods of illness
26: Section 89C amended (Exemption for long-term hospital patients)
In section 89C(1)(a)(ii) hospital patients or an equivalent benefit in an overseas jurisdiction
27: New section 89CA inserted (Exemption for persons suffering from long-term periods of illness)
After section 89C
89CA: Exemption for persons suffering from long-term periods of illness
1: A liable person is eligible for an exemption from the payment of financial support for the whole, or a part, of a long-term period of illness of that person if—
a: the person’s income for that whole period, or that part, will be, or was, nil or will be, or was, calculated only from income consisting solely of income from investments; and
b: the person’s income from investments (if any) during that whole period, or that part, did not, or will not,—
i: exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
ii: if that whole period, or that part, is 1 or more full child support years in duration, exceed, in a child support year in that whole period, or that part, the relevant minimum annual rate of financial support; and
c: the long-term period of illness results in the person being unable to engage in paid work; and
d: the person applies for the exemption in accordance with section 89H
2: For the purposes of subsection (1)(a), a liable person’s income during a long-term period of illness does not include any amounts received by the person during that period for, or in respect of, any time up to and including the day on which the long-term period of illness began.
3: This section is subject to sections 89F and 89G
28: Section 89D amended (Exemption for long-term prisoners)
In section 89D(1)(a)(ii) Corrections Act 2004 or equivalent employment in an overseas jurisdiction
29: Section 89F amended (Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period)
1: In section 89F(1)(a)(i) or an equivalent benefit in an overseas jurisdiction
2: After section 89F(1)(a)(i)
ia: in the case of an exemption under section 89CA section 89CA(2)
3: Replace section 89F(1)(a)(ii)
ii: in the case of an exemption under section 89D or 89E, the person receives any income (subject to section 89D(1A)) other than from investments or from employment under section 66 of the Corrections Act 2004 or equivalent employment in an overseas jurisdiction; or
4: After section 89F(2)
2A: Also, in the case of an exemption under section 89CA
5: In section 89F(3) relevant period
aa: in the case of an exemption under section 89CA
30: Section 89G amended (Other restrictions on application of exemptions)
1: After section 89G(1)(a)
aa: the day on which the relevant period of illness ends (in the case of an exemption under section 89CA
2: After section 89G(3)(a)
aa: section 89CA
31: Section 89H amended (Applications for exemptions under this subpart)
1: After section 89H(1)(b)(i)
ia: the expiry of 3 months after the day on which the relevant period of illness ends (in the case of an application for an exemption under section 89CA
2: After section 89H(1)(c)
ca: in the case of an application for an exemption under section 89CA
3: After section 89H(2)(a)
aa: section 89CA
32: Subpart 3 heading in Part 5A amended
In Part 5A, in the subpart 3 hospital patients, persons suffering from long-term periods of illness,
33: Section 89Z amended (Grant of exemption to victim of sex offence)
In section 89Z(4) section 85K section 18H Amendments to Part 6A (departure from formula assessment of child support initiated by liable parent or receiving carer)
34: New section 96BA inserted (Four-month time limit for certain applications that are time-barred under section 87A)
After section 96B
96BA: Four-month time limit for certain applications that are time-barred under section 87A
1: An application under section 96B that asks for a determination in relation to a time-barred period must be received by the Commissioner within 4 months after the date on which the latest notice of assessment in respect of that period is given by the Commissioner to the applicant.
2: In this section, a time-barred period section 87A
35: Section 96D amended (Determinations that may be made)
Repeal section 96D(1)(bb) Amendments to Part 7 (jurisdiction of courts in relation to child support and domestic maintenance)
36: Section 105 amended (Matters as to which court must be satisfied before making order)
Repeal section 105(2)(e)
37: Section 106B repealed (Further provision on orders for offsetting of liabilities situations)
Repeal section 106B
38: Cross-heading above section 116 amended
In the cross-heading above section 116 Urgent maintenance orders and suspension Suspension
39: Section 116 repealed (Urgent maintenance orders)
Repeal section 116 Amendments to Part 8 (collection of financial support)
40: Section 129 amended (Right to choose voluntary automatic deductions or other payment method)
In section 129(1) sections 130 and 131 sections 129A
41: New section 129A inserted (Newly liable persons to pay financial support by automatic deduction)
After section 129
129A: Newly liable persons to pay financial support by automatic deduction
1: This section applies to a liable person who receives an assessment unless—
a: the person is already paying financial support under this Act (for example, in respect of another child) by another payment method acceptable to the Commissioner; and
b: the person is not in default of their obligations under this Act.
2: Section 129
a: by way of automatic deduction under Part 10
b: if the Commissioner considers automatic deduction inappropriate in the person’s case, by another payment method acceptable to the Commissioner.
42: Section 134 amended (Penalties for late payment of financial support debts)
1: In the heading above section 134(1) (initial and incremental)
2: In section 134(1) (2), (3), (4), (5), or (6) (2) or (3)
3: Replace section 134(2) Late payment penalty: due date
2: At the expiry of the due date, the penalty is an amount equal to 2% of the amount of financial support remaining unpaid at the expiry of the due date.
4: In the heading above section 134(3) Initial late payment penalty: seventh Late payment penalty: 27th
5: In section 134(3) seventh 27th
6: Repeal section 134(4), (5), and (6)
43: New section 134AAA inserted (Sixty-day grace period before penalties apply)
After section 134
134AAA: Sixty-day grace period before penalties apply
1: This section applies to a liable person who receives an assessment unless—
a: the person is already a liable person under an existing assessment; or
b: the assessment is for a period in respect of which the person was a liable person.
2: The person is not liable to pay to the Commissioner a penalty under section 134 in respect of a debt that becomes due and payable during a 60-day grace period.
3: The grace period starts,—
a: if the person is liable to pay financial support, on the first date on which a debt becomes due and payable under the assessment by the liable person in respect of a period starting on or after the commencement of this section:
b: if the person is subject to a nil assessment, on the date of the assessment.
4: The grace period ends with the expiry of 60 days after the grace period starts.
44: Section 134B amended (Act’s provisions on liable person’s financial support debt also apply to payees’ debts arising from overpayments)
In section 134B 135N 135G
45: Section 135 replaced (Interpretation for purposes of sections 135AA to 135O)
Replace section 135
135: Interpretation for purposes of sections 135A to 135G
For the purposes of sections 135A to 135G, unless the context otherwise requires,— penalty pre-2021 penalty
46: Section 135A and cross-heading replaced
Replace section 135A Discretionary relief in respect of penalties and pre-2021 penalties
135A: Application of sections 135AB to 135G
1: Sections 135AB to 135G apply in relation to a penalty or pre-2021 penalty that is payable by a liable person in relation to a financial support debt.
2: The Commissioner may grant relief to a liable person on any of the grounds specified in sections 135AB to 135G by—
a: writing off the whole or part of a penalty or pre-2021 penalty; or
b: if a penalty or pre-2021 penalty has been paid, in whole or in part, refunding to the liable person the whole or any part of that penalty or pre-2021 penalty that has been paid, with or without the writing off of any part of that penalty or pre-2021 penalty that has not been paid.
47: New section 135AB inserted (Discretionary relief for pre-2021 penalties)
After section 135A
135AB: Discretionary relief for pre-2021 penalties
The Commissioner may grant relief to a liable person from the payment of pre-2021 penalties in the manner prescribed by section 135A
48: New section 135DA inserted (Discretionary relief if recovery is inefficient use of Commissioner’s resources)
After section 135D
135DA: Discretionary relief if recovery is inefficient use of Commissioner’s resources
1: This section applies in relation to penalties that have been imposed in respect of any part of the benefit component of an amount of child support that has been written off by the Commissioner under section 180A(1)(b)(ii) on the ground that recovery would involve an inefficient use of the Commissioner’s resources.
2: The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
49: Section 135FA repealed (Discretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016)
Repeal section 135FA
50: Section 135G amended (Discretionary relief from payment of incremental penalties)
1: In the heading to section 135G from payment of incremental penalties if serious hardship
2: Replace section 135G(1)
1: The Commissioner may grant relief to a liable person from the payment of penalties in the manner prescribed by section 135A
3: In section 135G(2) (b)(i)
4: In section 135G(3) sections 135GA and section
51: Sections 135GA to 135N and cross-headings repealed
Repeal sections 135GA to 135N sections 135GB 135J
52: Section 135O amended (Refunds paid out of Crown Bank Account without further appropriation)
In section 135O 135N 135G
53: Section 137 amended (Order in which payments to be applied by Commissioner)
Repeal section 137(a)
54: Section 151AA amended (Overpayments to payees on or after 1 April 2016)
In section 151AA(6) 135N 135G Amendments to Part 9 (payment of financial support)
55: Section 152B amended (Offsetting child support payments)
1: Replace section 152B(1)
1: This section applies if 2 persons are each liable to pay in respect of the other an amount of child support under a formula assessment (whether or not those amounts have become due and payable).
1A: The Commissioner may at any time offset one amount against the other if the Commissioner is satisfied that it would be just and equitable to do so.
2: In section 152B(2) liability of a parent amount
3: After section 152B(2)
3: Subsection (4) applies if—
a: the power to offset should not have been exercised because of subsection (2); and
b: the reversal of the offsetting results in a requirement to pay an additional amount of child support.
4: The parent must pay the additional amount within 30 days after the date on which the notice of reversal is given to the parent. Amendment to Part 14 (general provisions)
56: Section 218 amended (Meaning of ordinarily resident in New Zealand)
After section 218(5)
6: The Commissioner may treat a child as ordinarily resident in New Zealand if the Commissioner is satisfied that the child is personally present in New Zealand and is likely to be ordinarily resident in New Zealand within the meaning of this section.
7: The Commissioner may treat a child as not ordinarily resident in New Zealand if the Commissioner is satisfied that the child is not personally present in New Zealand and is not likely to be ordinarily resident in New Zealand within the meaning of this section.
8: The Commissioner may treat a person other than a child as ordinarily resident in New Zealand if the Commissioner is satisfied that the person is personally present in New Zealand and intends to be ordinarily resident in New Zealand within the meaning of this section.
9: The Commissioner may treat a person other than a child as not ordinarily resident in New Zealand if the Commissioner is satisfied that the person is not personally present in New Zealand and does not intend to be ordinarily resident in New Zealand within the meaning of this section.
10: Subsections (6) to (9) apply despite subsections (2) to (4).
2: Amendments to Schedules of principal Act
57: Schedule 1 amended
In Schedule 1
a: insert the Part 4 set out in Schedule 2
b: make all necessary consequential amendments.
58: Schedule 3 amended
In Schedule 3


1: Title
This Act is the Child Protection (Child Sex Offender Government Agency Registration) Amendment Act 2021.
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 Child Protection (Child Sex Offender Government Agency Registration) Act 2016 2021-03-23 Child Protection (Child Sex Offender Government Agency Registration) Act 2016
1: Amendment to Part 1 of principal Act
4: Section 9 amended (Court may make registration order)
Repeal section 9(1A)
2: Amendments to Schedule 1 of principal Act
5: Schedule 1 amended
1: In Schedule 1, before clause 1 Retrospective application provisions as inserted in 2017 (with effect on and after 14 October 2016)
2: In Schedule 1, before clause 1(1) Subject to sentence of imprisonment, etc, on 14 October 2016
3: In Schedule 1, before clause 1(2) Convicted of qualifying offence before, but sentenced in respect of that conviction on or after, 14 October 2016
4: In Schedule 1, before clause 1(3) Convicted of corresponding foreign offence before, but sentenced, etc, as a consequence of that conviction on or after, 14 October 2016
5: In Schedule 1, before clause 1(4) Person to whom clause applies is registrable offender
6: In Schedule 1, before clause 2 Related provisions inserted in 2017
7: In Schedule 1, after clause 4 Further retrospective application provisions inserted in 2021
5: Further retrospective application to fill gap identified in
D (SC 31/2019) v New Zealand Police Committed qualifying offence before, but convicted and sentenced in respect of that offence on or after, 14 October 2016
1: This clause applies to a person who—
a: committed before 14 October 2016 a qualifying offence; and
b: was convicted on or after 14 October 2016 of the qualifying offence; and
c: on or after 14 October 2016, in respect of that conviction,—
i: was or is sentenced to imprisonment; or
ii: was or is sentenced to a non-custodial sentence, and was or is made subject to a registration order. Committed corresponding offence in foreign jurisdiction before, but convicted and sentenced, etc, as a consequence of that conviction on or after, 14 October 2016
2: This clause applies to a person who—
a: committed before 14 October 2016 a corresponding offence in a foreign jurisdiction; and
b: was convicted on or after 14 October 2016 of the corresponding offence in a foreign jurisdiction; and
c: as a consequence of that conviction, on or after 14 October 2016,—
i: was or is sentenced to imprisonment; or
ii: was or is required to report in that jurisdiction information about himself or herself to a person or body performing functions substantially similar to those of the Commissioner under this Act, and to keep that information current for a particular period (and would, if the person were currently in that jurisdiction, still be required to report that information); or
iii: was or is deported from that jurisdiction. Person to whom clause applies must be taken to have been, or to be, registrable offender
3: A person to whom this clause applies must be taken to have been, or to be,—
a: a registrable offender for the purposes of section 7(1) and this schedule (if subclause (1) applies); and
b: a corresponding registrable offender for the purposes of section 8 and a registrable offender for the purposes of section 7(2) and this schedule (if subclause (2) applies); and
c: subject to all other provisions of this Act with any necessary modifications. Related provisions inserted in 2021
6: Validation of specified registrations
This clause makes valid, from when it occurred, a registration—
a: under section 7(1)(a) or (2); and
b: that occurred on or after 14 October 2016 and before the commencement of the Child Protection (Child Sex Offender Government Agency Registration) Amendment Act 2021
c: that occurred in respect of a person and a conviction specified in clause 5(1) or (2)
d: that is invalid, but would be valid if clause 5
e: even if the registration is in any way undone or deprived of effect by the Commissioner or a court before that commencement on the ground only that a person to whom clause 5
7: Validation of specified registration orders
This clause makes valid, from when it was made, a registration order—
a: made by a court under sections 7(1)(b) and 9; and
b: made on or after 14 October 2016 and before the commencement of the Child Protection (Child Sex Offender Government Agency Registration) Amendment Act 2021
c: made in respect of a person and a conviction specified in clause 5(1) or (2)
d: that is invalid, but would be valid if clause 5
e: even if the order is in any way undone or deprived of effect by a court before that commencement on the ground only that a person to whom clause 5
8: Application for registration order
1: This clause applies in respect of a person who—
a: committed before 14 October 2016 a qualifying offence; and
b: was convicted on or after 14 October 2016 of the qualifying offence; and
c: in respect of that conviction, was sentenced to a non-custodial sentence (for example, in substitution for a custodial sentence), but was not made subject to a registration order (whether or not one was applied for),—
i: after judgment was delivered, on 9 February 2021, in D (SC 31/2019) v New Zealand Police
ii: before the commencement of the Child Protection (Child Sex Offender Government Agency Registration) Amendment Act 2021
2: Despite section 9(4), the prosecutor may, in respect of a person described in subclause (1), apply to the court that imposed the sentence for a registration order (which may be made because clause 5
3: However, subclause (2) does not apply if, at the time of sentencing, the court declined to make a registration order because it was not satisfied that the person posed a risk to the lives or sexual safety of 1 or more children, or of children generally.
4: Section 9 applies, with any necessary modifications, to an application made under this clause.
9: Exceptions to clauses about further retrospective application, etc
1: Clauses 5 to 7 clause 10
2: Clauses 5 to 8 clause 11
10: Exception for obligations between decision and Amendment Act
1: Despite clauses 5 to 7
a: after judgment was delivered, on 9 February 2021, in D (SC 31/2019) v New Zealand Police
b: before the commencement of the Child Protection (Child Sex Offender Government Agency Registration) Amendment Act 2021
2: This clause does not alter or affect a registrable offender’s length of reporting period or period on the register.
11: Exception for particular appellant and decision as it relates to them
Clauses 5 to 8
a: apply to the particular appellant in D (SC 31/2019) v New Zealand Police
b: affect that judgment as it relates to that appellant. Overriding any inconsistent other law
12: Clauses 1 and 5 to 8 override any inconsistent other law
1: The following clauses had effect, and have effect, despite any other law if, or to the extent that, the other law is inconsistent with them:
a: clause 1 as inserted on 8 March 2017 with effect on and after 14 October 2016:
b: clauses 5 to 8
2: In particular, any other law
a: section 6(1) and (2) of the Sentencing Act 2002:
b: sections 25(g) and 26(2) of the New Zealand Bill of Rights Act 1990:
c: D (SC 31/2019) v New Zealand Police