1: Title
This Act is the New Zealand Superannuation and Retirement Income (Controlling Interests) Amendment Act 2024.
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 New Zealand Superannuation and Retirement Income Act 2001 2024-06-05 New Zealand Superannuation and Retirement Income Act 2001
1: Amendments to principal Act
4: Section 49 amended (Body corporate status and powers)
In section 49(4) , 59,
5: Section 49A amended (Saving of certain transactions)
Replace section 49A(1)(b)
b: an entity that is formed or controlled by the Guardians for the purpose of holding, facilitating, or managing the investments of the Fund; or
6: Sections 59 to 59B replaced
Replace sections 59 to 59B
59: Status of certain entities
1: A Fund investment, and any related arrangements, do not directly or indirectly result in any entity being any 1 or more of the following:
a: a Crown entity subsidiary of the Guardians (for the purposes of the second column of section 7(1)(c) of the Crown Entities Act 2004):
b: a part of the Guardians’ Crown entity group for the purpose of that Act:
c: a public entity as defined in the Public Audit Act 2001 or subject to that Act or section 67 of this Act.
2: To avoid doubt, the Official Information Act 1982 and the Ombudsmen Act 1975 do not apply to any entity by virtue of a Fund investment or any related arrangements (but the Official Information Act 1982 applies to the Guardians in respect of information held by the Guardians about the entity).
3: The Guardians’ interests in an entity that is formed or controlled by the Guardians for the purpose of holding, facilitating, or managing the investments of the Fund are Fund investments and part of the Fund.
4: This section does not limit sections 66 to 68. Example
An entity ( E subsection (1)(c)
5: This section does not apply to an entity that the board establishes as a Crown entity subsidiary of the Guardians.
7: Section 61 amended (Contents of statements of investment policies, standards, and procedures)
Replace section 61(fa)
fa: the governance framework for the implementation and operation of all entities that are controlled by the Guardians or that are formed by the Guardians for the purpose of holding, facilitating, or managing the investments of the Fund; and
8: Schedule 1AA amended
In Schedule 1AA
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.
9: Schedule 3 amended
In Schedule 3, clause 39(1)(c) a Fund investment vehicle that is formed or controlled under section 59A an entity that is formed or controlled by the Guardians for the purpose of holding, facilitating, or managing the investments of the Fund
2: Amendments to other Acts
Ombudsmen Act 1975
10: Principal Act
Section 11 Ombudsmen Act 1975 2024-06-05 Ombudsmen Act 1975
11: Schedule 1 amended
In Schedule 1, Part 2 and any subsidiary of the Guardians of New Zealand Superannuation and any Crown entity subsidiary of the Guardians of New Zealand Superannuation Income Tax Act 2007
12: Principal Act
Sections 13 to 17 Income Tax Act 2007 2024-06-05 Income Tax Act 2007
13: Section CW 38 amended (Public authorities)
1: Replace section CW 38(5)(d)
d: a Fund investment entity:
2: In section CW 38 Fund investment entity,
14: Section CX 55 amended (Proceeds from disposal of investment shares)
1: In section CX 55(1)(bb) a Fund investment vehicle, as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001, a Fund investment entity
2: In section CX 55 Fund investment entity,
15: Section HR 4B amended (Activities relating to New Zealand Superannuation Fund and Venture Capital Fund)
1: In the heading above section HR 4B(3) Fund investment vehicles Fund investment entities
2: In section HR 4B(3) a Fund investment vehicle as referred to in section 59A of the New Zealand Superannuation and Retirement Income Act 2001 a Fund investment entity
3: In section HR 4B(3)(b) Fund investment vehicle Fund investment entity
4: In section HR 4B Fund investment entity,
16: Section YA 1 amended (Definitions)
In section YA 1 Fund investment entity
17: Schedule 29 amended
In Schedule 29, Part A
4B: A Fund investment entity that is treated as being wholly owned by the Crown under section HR 4B.


1: Title
This Act is the Child Protection (Child Sex Offender Government Agency Registration) (Overseas Travel Reporting) Amendment Act 2024.
2: Commencement
This Act comes into force 3 months after Royal assent.
3: Principal Act
This Act amends the Child Protection (Child Sex Offender Government Agency Registration) Act 2016 2024-09-04 Child Protection (Child Sex Offender Government Agency Registration) Act 2016
1: Amendments relating to overseas travel reporting
4: Section 21 amended (Travel plans to be reported)
1: In section 21(1) travel away from his or her registered residential address ( see subsection (6)
2: Replace section 21(4)(a) to (c) Date offender intends to travel out of New Zealand
a: the date on which the offender intends to travel out of New Zealand: Offender intends to return to New Zealand
b: if the offender intends to return to New Zealand,—
i: the date on which the offender intends to return; and
ii: the name of each country that the offender intends to travel to, and remain in for more than 48 hours; and
iii: for each of those countries, the specified details ( see subsection (6) Offender does not intend to return to New Zealand
c: if the offender does not intend to return to New Zealand,—
i: a statement of that intention; and
ii: the name of the country that the offender intends to generally reside in after leaving New Zealand.
3: Replace section 21(6)
6: In this section,— specified details subsection (4)(b)(iii)
a: each address at which the registrable offender intends to stay; and
b: the date on which the offender intends to arrive in the country; and
c: the date on which the offender intends to travel out of the country travel away from his or her registered residential address subsection (1)
5: Section 43 amended (Information sharing between government agencies in interest of public safety)
Replace section 43(1)
1: A specified agency may disclose personal information about a registrable offender or a corresponding registrable offender (whether or not that information is in the register) to another specified agency for 1 or more of the purposes listed in subsection (1A)
1A: The purposes are the following:
a: monitoring the whereabouts of the offender:
b: verifying personal information reported by the offender:
c: managing the risk that the offender may commit further sexual offences against children:
d: managing any risk or threat to public safety.
2: Amendment to Schedule 1
6: Schedule 1 amended
In Schedule 1
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.


1: Title
This Act is the Immigration (Mass Arrivals) Amendment Act 2024.
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 Immigration Act 2009 2024-06-05 Immigration Act 2009 Assent received 4/6/24.
1: Applications for visas and entry permission
4: Section 4 amended (Interpretation)
In section 4 passenger passenger
a: means a person, other than a member of the crew, who is carried in or on the craft with the consent of the carrier, or the person in charge, of the craft; but
b: for the purpose of any provision in this Act or secondary legislation made under this Act that deems certain passengers to hold a visa and to have been granted entry permission, does not include a person who is a member of a mass arrival group
5: Section 79 amended (Who may apply for temporary visa)
After section 79(1)(c)
d: a person who is a member of a mass arrival group and has the responsibility of applying for a visa under section 103(1)(daa)
6: Section 103 amended (Obligations on persons arriving in New Zealand)
1: After section 103(1)(d)
daa: if the person is a member of a mass arrival group and is not the holder of a visa (whether or not the person also has the responsibility in paragraph (c)), to apply in any prescribed manner for a visa and entry permission on the person’s first presentation to an immigration officer:
2: After section 103(2)
2A: If a member of a mass arrival group does not comply with subsection (1)(daa)
2: Mass arrival warrants of commitment
7: Section 311 amended (Implications of liability to arrest and detention)
In section 311(b) for a period not exceeding 96 hours by a constable in accordance with section 313 by a constable in accordance with section 313 for no longer than 96 hours (or, for a member of a mass arrival group, no longer than allowed by section 313(2)(b)(ii)
8: Section 313 amended (Initial period of detention for up to 96 hours without warrant)
1: In the heading to section 313 for up to 96 hours
2: Replace section 313(2)
2: A person arrested and detained under this section may be detained—
a: only as long as necessary to achieve the purpose of the arrest and detention without further authority than this section; and
b: no longer than—
i: 96 hours; or
ii: for a member of a mass arrival group in relation to whom an application for a mass arrival warrant has been made within 96 hours of the member’s arrest and detention, the time it takes for that application to be determined. ( See also section 317AB
9: Section 317A amended (Application for mass arrival warrant)
After section 317A(2)(c)(ii)
iii: how the proposed terms of the warrant ensure that the detention is for the least amount of time necessary to achieve the outcomes of the detention; and
iv: how the proposed terms of the warrant ensure that the detention is the least restrictive necessary to achieve the outcomes of the detention; and
v: how the proposed location of the detention meets—
i: the Government’s obligations under the New Zealand Bill of Rights Act 1990; and
ii: New Zealand’s obligations under the 1951 Convention Relating to the Status of Refugees and any other relevant international obligations.
10: Section 317B amended (Decision on application for mass arrival warrant)
After section 317B(3)
3A: Despite subsection (3), when issuing the warrant the Judge may vary, on his or her motion or upon application by a party, the place or places of detention named in the application for the warrant.
11: Section 317C amended (Variation of mass arrival warrant)
After section 317C(5)
5A: When issuing the variation to the existing warrant, the Judge may also vary, on his or her motion or upon application by a party, the place or places of detention named in the warrant.
12: New section 317AB inserted (Limited period for decision on mass arrival warrant)
After section 317A
317AB: Limited period for decision on mass arrival warrant
1: An application for a mass arrival warrant must be heard by a District Court Judge—
a: as soon as is reasonably practicable; and
b: within 7 days after the application was made.
2: However,—
a: the Judge may, within 7 days after the application was made, adjourn the proceeding if satisfied that it is not reasonably practicable to determine the application within 7 days; and
b: if the Judge adjourns the proceeding, the Judge must determine the application within 28 days after the application was made.
3: If 1 or more members of a mass arrival group are detained under section 313(2)(b)(ii)
13: Section 324A amended (Review of mass arrival warrant)
After section 324A(4)
4A: On an application under subsection (2)(a), a District Court Judge may also vary, on his or her motion or upon application by a party, the place or places of detention named in the warrant.
14: Section 330 amended (Approval of premises for purpose of immigration detention)
In section 330
2: Despite subsection (1), the chief executive may not approve a police station or prison as a place that may be used to detain 1 or more members of a mass arrival group under section 313(2)(b)(ii)


Taxation (Budget Measures) Act 2024

1: Title
This Act is the Taxation (Budget Measures) Act 2024.
2: Commencement
1: This Act comes into force on the day after the date on which it receives the Royal assent, except as provided in this section.
2: Part 1
3: Part 2
4: Part 3
5: Part 4
6: Sections 41 42 43
7: Section 44(2)
8: Section 44(3)
1: Income Tax Act 2007 amendments commencing 1 April 2024
3: Income Tax Act 2007 amended
This Part amends the Income Tax Act 2007 2024-06-04 Income Tax Act 2007 See section 2(2)
4: New sections LC 14 and LC 15 inserted
After section LC 13
LC 14: Amount of tax credit for independent earners for 1 April 2024 to 30 July 2024
When this section applies
1: This section applies for calculating the amount of a tax credit under section LC 13 Amount of credit formula: section LC 13(2)
2: The tax credit for a person under section LC 13 (person’s credit − full year abatement) × credit period days ÷ 365. Definition of items in formula
3: The items in the formula are defined in subsections (4) to (6). Person’s credit
4: Person’s credit Full year abatement
5: Full year abatement Credit period days
6: Credit period days amount, net income, tax credit, tax year
LC 15: Amount of tax credit for independent earners for 31 July 2024 to 31 March 2025
When this section applies
1: This section applies for calculating the amount of a tax credit under section LC 13 Amount of credit formula: section LC 13(2)
2: The tax credit for a person under section LC 13 (person’s credit − full year abatement) × credit period days ÷ 365. Definition of items in formula
3: The items in the formula are defined in subsections (4) to (6). Person’s credit
4: Person’s credit Full year abatement
5: Full year abatement Credit period days
6: Credit period days amount, net income, tax credit, tax year
5: New sections MF 4J and MF 4K inserted
After section MF 4I
MF 4J: Calculation of instalments: 1 April 2024 to 30 July 2024
When this section applies
1: This section applies for calculating the amount of an instalment by way of tax credit under section MD 1 sections MD 1 and ME 1 In-work tax credit formula: section MD 10
2: The instalments for the relevant tax credit are calculated using, for the calculation of the in-work tax credit, the formula— (amount A + amount B × (children − 3)) × weekly periods ÷ 52. Definition of items in formula
3: In the formula in subsection (2),—
a: amount A
b: amount B
c: children
i: 3; and
ii: the number of children for whom the person is allowed the in-work tax credit:
d: weekly periods
i: for 2 or more entitlement periods forming 1 continuous period, is the number of whole periods of 1 week in the continuous period for which the person or their spouse, civil union partner, or de facto partner has, from the work activity, income to which section MD 9(2)
ii: for an entitlement period to which subparagraph (i) does not apply, is the number of whole periods of 1 week in the entitlement period for which the person or their spouse, civil union partner, or de facto partner has, from the work activity, income to which section MD 9(2) Minimum family tax credit formula: section ME 1
4: The instalments for the relevant tax credit are calculated using, for the calculation of the minimum family tax credit, the formula— (prescribed amount − net family scheme income) × weekly periods ÷ 52. Definition of items in formula
5: In the formula in subsection (4),—
a: prescribed amount
b: net family scheme income section ME 3
i: the person; or
ii: their spouse, civil union partner, or de facto partner; or
iii: the person and their spouse, civil union partner, or de facto partner:
c: weekly periods amount, child, civil union partner, de facto partner, earner, entitlement period, full-time earner, in-work tax credit, minimum family tax credit, net family scheme income, relationship period, spouse, tax credit
MF 4K: Calculation of instalments: 31 July 2024 to 31 March 2025
When this section applies
1: This section applies for calculating the amount of an instalment by way of tax credit under section MD 1 sections MD 1 and ME 1 In-work tax credit formula: section MD 10
2: The instalments for the relevant tax credit are calculated using, for the calculation of the in-work tax credit, the formula— (amount A + amount B × (children − 3)) × weekly periods ÷ 52. Definition of items in formula
3: In the formula in subsection (2),—
a: amount A
b: amount B
c: children
i: 3; and
ii: the number of children for whom the person is allowed the in-work tax credit:
d: weekly periods
i: for 2 or more entitlement periods forming 1 continuous period, is the number of whole periods of 1 week in the continuous period for which the person or their spouse, civil union partner, or de facto partner has, from the work activity, income to which section MD 9(2)
ii: for an entitlement period to which subparagraph (i) does not apply, is the number of whole periods of 1 week in the entitlement period for which the person or their spouse, civil union partner, or de facto partner has, from the work activity, income to which section MD 9(2) Minimum family tax credit formula: section ME 1
4: The instalments for the relevant tax credit are calculated using, for the calculation of the minimum family tax credit, the formula— (prescribed amount − net family scheme income) × weekly periods ÷ 52. Definition of items in formula
5: In the formula in subsection (4),—
a: prescribed amount
b: net family scheme income section ME 3
i: the person; or
ii: their spouse, civil union partner, or de facto partner; or
iii: the person and their spouse, civil union partner, or de facto partner:
c: weekly periods amount, child, civil union partner, de facto partner, earner, entitlement period, full-time earner, in-work tax credit, minimum family tax credit, net family scheme income, relationship period, spouse, tax credit
6: Section RD 50 amended (Employer’s liability for attributed benefits)
1: Replace section RD 50(2) and (3) Tax liability
2: The employer’s FBT liability in relation to the employee is the amount calculated using the formula— tax on all-inclusive pay − FBT on net cash pay. Definition of items in formula in subsection (2)
3: In the formula in subsection (2),—
a: tax on all-inclusive pay schedule 1, part C section RD 51(2)
b: FBT on net cash pay schedule 1, part C Net cash pay
3B: For the purposes of subsection (3)(b), the employee’s net cash pay cash pay − tax on cash pay. Definition of items in formula in subsection (3B)
3C: In the formula in subsection (3B),—
a: cash pay section RD 51(3)(a) or (4)(a)
b: tax on cash pay section RD 51(3)(b) or (4)(b)
2: Subsection (1) applies for the 2024–25 and later income years.
7: Schedule 1 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
1: Replace schedule 1, part A 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 0.1050 2 $14,001 – $15,600 0.1282 3 $15,601 – $48,000 0.1750 4 $48,001 – $53,500 0.2164 5 $53,501 – $70,000 0.3000 6 $70,001 – $78,100 0.3099 7 $78,101 – $180,000 0.3300 8 $180,001 upwards 0.3900 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.
2: In schedule 1, part C all-inclusive pay pay
3: In schedule 1, part C How to use this table: all-inclusive pay under section RD 51 pay
4: Subsection (1) applies for the 2024–25 income year.
5: Subsections (2) and (3) apply for the 2024–25 and later income years.
2: Income Tax Act 2007 and Tax Administration Act 1994 amendments commencing 1 July 2024
Income Tax Act 2007
8: Income Tax Act 2007 amended
Sections 9 to 16 Income Tax Act 2007 2024-07-01 Income Tax Act 2007 See section 2(3)
9: New cross-heading and section GB 44B inserted
After section GB 44 Arrangements involving FamilyBoost tax credits
GB 44B: Arrangements involving FamilyBoost tax credits
When this section applies
1: This section applies when—
a: a person enters into an arrangement; and
b: the arrangement has a purpose or effect of defeating the intent and application of subpart MH Credit reduced
2: A tax credit under subpart MH amount, arrangement, Commissioner, tax credit
10: Section LA 7 amended (Remaining refundable credits: tax credits for social policy and other initiatives)
After section LA 7(1)(a)
aba: section LB 4BA
11: New section LB 4BA inserted (Tax credits for early childhood education)
After section LB 4
LB 4BA: Tax credits for early childhood education
A person has a tax credit equal to the amount of their FamilyBoost tax credit under subpart MH amount, FamilyBoost tax credit, tax credit
12: Section MA 1 amended (What this Part does)
After section MA 1(a)
ab: under the FamilyBoost tax credits scheme, see subpart MH
13: Section MA 6 amended (Avoidance arrangements)
1: After the section heading in section MA 6 Arrangements involving tax credits for families
2: In section MA 6 Arrangements involving FamilyBoost tax credits
2: Section GB 44B subpart MH
14: New subpart MH inserted (FamilyBoost tax credits)
After subpart MG
MH: FamilyBoost tax credits
MH 1: FamilyBoost tax credits: purpose
The purpose of the FamilyBoost tax credit is to provide financial assistance to caregivers with early childhood education costs. caregiver, FamilyBoost tax credit
MH 2: Some definitions
In this subpart,— abatement amount section MH 5 caregiver FamilyBoost tax credit section MH 3 licensed early childhood service section 10 of the Education and Training Act 2020 licensed early childhood service fees tax credit income section MH 4 abatement amount, amount, caregiver, Commissioner, FamilyBoost tax credit, licensed early childhood service, licensed early childhood service fees, tax credit, tax credit income
MH 3: FamilyBoost tax credit
Entitlement to FamilyBoost tax credit
1: A natural person is entitled to a tax credit, the FamilyBoost tax credit
a: is a caregiver of one or more children enrolled with a licensed early childhood service; and
b: incurs licensed early childhood service fees for that child or children; and
c: is resident in New Zealand. Amount of credit
2: Subject to subsection (3), the FamilyBoost tax credit for the quarter is equal to 25% of the licensed early childhood service fees payable by the person for the quarter up to a maximum credit amount of $975. Abatement of credit
3: If the person’s tax credit income for the quarter is greater than $35,000, the FamilyBoost tax credit for the quarter is the lesser of—
a: the amount of the FamilyBoost tax credit determined under subsection (2); and
b: $975 less the abatement amount. Person may apply for refund
4: A person entitled to a FamilyBoost tax credit for a quarter may apply for a refund of that credit under section 41C of the Tax Administration Act 1994
a: the person has met their obligation to file a return of income by the dates set out in section 37 of the Tax Administration Act 1994
b: the person’s spouse, civil union partner, or de facto partner ( partner section 37 of the Tax Administration Act 1994 One tax credit per couple
5: If a person entitled to a FamilyBoost tax credit under subsection (1) has a partner, that partner is not also entitled to a FamilyBoost tax credit for the quarter, regardless of whether the licensed early childhood service fees are incurred by both the person and their partner. Deceased estate
6: Despite subsection (4), where a person entitled to a FamilyBoost tax credit dies before applying for a refund of that credit, the trustee of that person’s estate may apply for a refund of the FamilyBoost tax credit to which the deceased person was entitled under subsection (1) as if they were that person. Separated persons
7: Subsection (5) does not apply for a quarter if the person is separated from their partner and does not have a new partner at the end of the quarter. abatement amount, caregiver, de facto partner, FamilyBoost tax credit, licensed early childhood service, licensed early childhood service fees, natural person, pay, quarter, resident in New Zealand, return of income, tax credit income, trustee
MH 4: Meaning of tax credit income
Meaning of tax credit income
1: The tax credit income of a person entitled to a FamilyBoost tax credit for a quarter under section MH 3 Reportable income
2: Subject to subsection (4), if the person derives reportable income in the quarter, the person’s tax credit income for the quarter is the amount of that reportable income. Other income
3: Subject to subsection (4), if the person derives taxable income other than reportable income in the quarter, the amount treated as the person’s tax credit income for the quarter is,—
a: if a return of income has been filed by the person for the income year that includes the quarter, 25% of the amount of the person’s taxable income for that income year; or
b: in any other case, 25% of the amount of the person’s taxable income for the income year for which the most recent return of income has been filed by the person before the commencement of the quarter. Reportable and other income
4: If the person derives both reportable income and taxable income other than reportable income in the quarter, the person’s tax credit income for the quarter is the greater of—
a: the person’s reportable income in the quarter; and
b: the amount treated as the person’s tax credit income for the quarter under subsection (3). Combined tax credit incomes
5: If the person has a spouse, civil union partner, or de facto partner ( partner Separated persons
6: Subsection (5) does not apply for a quarter if the person is separated from their partner and does not have a new partner at the end of that quarter. de facto partner, FamilyBoost tax credit, income year, quarter, reportable income, return of income, tax credit income, taxable income
MH 5: FamilyBoost tax credit abatement
What this section does
1: When a person is entitled to a FamilyBoost tax credit for a quarter under section MH 3 Rate of abatement
2: Subject to subsection (3), the abatement amount is calculated at the rate of 9.75 cents for each complete dollar of the person’s tax credit income for the quarter that is greater than $35,000. Zero credit
3: If the person’s tax credit income for the quarter is $45,000 or more, the abatement amount is $975 and the FamilyBoost tax credit amount under section MH 3(2) and (3) abatement amount, amount, FamilyBoost tax credit, quarter, tax credit income
15: Section RM 10 amended (Using refund to satisfy tax liability)
1: After section RM 10(4) FamilyBoost tax credit
5: Despite subsections (2) to (4), if a person has a FamilyBoost tax credit under subpart MH section 41C of the Tax Administration Act 1994
a: the Commissioner may apply the amount of the refund to satisfy a liability that the person has under section 41C(7)
b: if paragraph (a) does not apply or an amount remains after the Commissioner has exercised the discretion given under paragraph (a), the person may ask under section 173L
2: In section RM 10 FamilyBoost tax credit
16: Section YA 1 amended (Definitions)
1: This section amends section YA 1
2: Insert, in appropriate alphabetical order: abatement amount section MH 2
3: Insert, in appropriate alphabetical order: caregiver section MH 2
4: Insert, in appropriate alphabetical order: FamilyBoost tax credit section MH 2
5: Insert, in appropriate alphabetical order: licensed early childhood service section MH 2
6: Insert, in appropriate alphabetical order: licensed early childhood service fees section MH 2
7: Insert, in appropriate alphabetical order: tax credit income section MH 2 Tax Administration Act 1994
17: Tax Administration Act 1994 amended
Sections 18 to 24 Tax Administration Act 1994 2024-07-01 Tax Administration Act 1994 See section 2(3)
18: New section 41C inserted (Application for refund of FamilyBoost tax credit)
After section 41B
41C: Application for refund of FamilyBoost tax credit
1: This section applies to a person who is entitled to apply for a refund of a FamilyBoost tax credit for a quarter under subpart MH of the Income Tax Act 2007
2: The person may apply for a refund of the amount of the FamilyBoost tax credit for the quarter calculated under subpart MH
3: A person applying for a refund must complete an application—
a: in the manner specified by the Commissioner; and
b: accompanied by the information required by the Commissioner.
4: A refund paid under this section must be paid as if it were tax paid in excess.
5: If an incorrect amount is paid for a refund under this section, the refund must be treated as if it were correctly calculated under subpart MH
a: the amount of the refund is a significant overpayment or significant underpayment of the correct amount as calculated under subpart MH
b: the refund has been paid as a result of the person knowingly providing altered, false, incomplete, or misleading information.
6: For the purposes of subsection (5),—
a: the Commissioner may determine the thresholds for what is a significant overpayment or a significant underpayment of an amount of a refund; and
b: any exercise of the Commissioner’s discretion under paragraph (a) must be—
i: carried out having regard to the resources available to the Commissioner; and
ii: published by the Commissioner on an internet site administered by the Commissioner.
7: If the Commissioner considers the amount of a FamilyBoost tax credit refunded to a person is a significant overpayment, the Commissioner may recover the overpayment as if it were income tax payable by the person.
8: If a person notifies the Commissioner of a change in their circumstances, the Commissioner may reconsider their refund if the Commissioner considers the person’s change in circumstances has resulted in an unduly harsh outcome with regard to the person’s refund.
9: A person who is entitled to a refund of a FamilyBoost tax credit must apply for the refund within the 4-year period that begins on the day immediately following the end of the quarter for which the person was entitled to the tax credit under subpart MH.
10: The Commissioner must not issue a refund if more than 4 years have passed since the end of the quarter for which a person was entitled to the FamilyBoost tax credit under subpart MH
19: Section 157 amended (Deduction of tax from payments due to defaulters)
In section 157(10) income tax
m: an amount of a significant overpayment of a FamilyBoost tax credit refund under section 41C(7)
20: Section 165A amended (Recovery of excess tax credits allowed)
In section 165A(2) subject to section 41C(5) to (7)
21: Section 173L amended (Transfer of excess tax within taxpayer’s accounts)
After section 173L(2)(bb)
bc: in the case of a FamilyBoost tax credit, a day after the end of the quarter to which the credit relates:
22: Section 184A amended (Refund of tax paid in excess made by direct credit to bank account)
After section 184A(5)(b)
bb: a refund allowed under section 41C
23: Section 185 amended (Payment out of Crown Bank Account)
After section 185(1)(e)
eb: by way of credits of tax under subpart MH of the Income Tax Act 2007
24: Schedule 7 amended (Disclosure rules)
In schedule 7, part C, subpart 2, after clause 46
46B: Department of Education: FamilyBoost tax credit
1: Section 18 Education and Training Act 2020 Ministry of Education
a: identification of a child enrolled in an early childhood education and care service, including their national student number:
b: a child’s address:
c: a child’s enrolment status:
d: a child’s date of birth:
e: a child’s caregivers.
2: Despite anything to the contrary in the Education and Training Act 2020
a: the chief executive of the Ministry of Education must supply to the Commissioner information, described in subclause (1), that the Ministry of Education holds and that is requested by the Commissioner:
b: the Commissioner may gather, receive, use, store, and disclose information, described in subclause (1), subject to the Commissioner’s duties, powers, and functions under the Tax Administration Act 1994, including comparing that information with information held by the Commissioner that relates to an application for a refund of a FamilyBoost tax credit under section 41C
3: Income Tax Act 2007 and Tax Administration Act 1994 amendments commencing 31 July 2024
Income Tax Act 2007
25: Income Tax Act 2007 amended
Sections 26 to 29 Income Tax Act 2007 2024-07-31 Income Tax Act 2007 See section 2(4)
26: Section LC 13 amended (Tax credits for independent earners)
In section LC 13(5) $44,000 $66,000
27: Section MD 10 amended (Calculation of in-work tax credit)
In section MD 10(3)(a) $3,770 $5,070
28: Section ME 1 amended (Minimum family tax credit)
In section ME 1(3)(a) $35,204 $35,316
29: Schedule 1 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
In schedule 1, part D, clause 3 $14,000 $15,600 Tax Administration Act 1994
30: Tax Administration Act 1994 amended
Sections 31 32 Tax Administration Act 1994 2024-07-31 Tax Administration Act 1994 See section 2(4)
31: Schedule 5 amended (Certain tax codes and rates)
1: In schedule 5, part A, clause 4 $14,000 $15,600
2: In schedule 5, part A, clause 4 $14,000 $15,600
3: In schedule 5, part A, clause 4 $48,000 $53,500
4: In schedule 5, part A, clause 4 $48,000 $53,500
5: In schedule 5, part A, clause 4 $70,000 $78,100
6: In schedule 5, part A, clause 4 $70,000 $78,100
32: Schedule 8 amended (Reporting of income information by individuals and treatment of certain amounts)
1: In schedule 8, part B, clause 2(4)(a) $14,000 $15,600
2: In schedule 8, part B, clause 2(4)(b) $14,000 $15,600
3: In schedule 8, part B, clause 2(4)(b) $48,000 $53,500
4: In schedule 8, part B, clause 2(4)(c) $48,000 $53,500
5: In schedule 8, part B, clause 2(4)(c) $70,000 $78,100
6: In schedule 8, part B, clause 2(4)(d) $70,000 $78,100
4: Income Tax Act 2007 amendments commencing 1 April 2025
33: Income Tax Act 2007 amended
This Part amends the Income Tax Act 2007 2025-04-01 Income Tax Act 2007 See section 2(5)
34: Section GB 27 amended (Attribution rule for income from personal services)
In section GB 27(2)(c) $70,000 $78,100
35: Section RD 10 amended (Amounts of tax for PAYE income payments)
1: In section RD 10(2)(a) $48,000 $53,500
2: In section RD 10(2)(b) $70,000 $78,100
36: Section RD 17 amended (Payment of extra pay with other PAYE income payments)
1: In section RD 17(2)(a) $14,000 $15,600
2: In section RD 17(2)(b) $14,000 $15,600
3: In section RD 17(2)(b) $48,000 $53,500
4: In section RD 17(2)(c) $48,000 $53,500
5: In section RD 17(2)(c) $70,000 $78,100
6: In section RD 17(2)(d) $70,000 $78,100
7: Replace section RD 17(4)(c)
c: low threshold amount
i: for secondary code SB, $0:
ii: for secondary code S, $15,601:
iii: for secondary code SH, $53,501:
iv: for secondary code ST, $78,101:
v: for secondary code SA, $180,001.
37: Schedule 1 amended (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits)
1: Replace schedule 1, part A 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 – $15,600 0.105 2 $15,601 – $53,500 0.175 3 $53,501 – $78,100 0.300 4 $78,101 – $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.
2: Replace schedule 1, part C The following table is small in size and has 3 columns. Column 1 is headed Row. Column 2 is headed Range of dollar in pay. Column 3 is headed Tax rate. Table 1 Row Range of dollar in pay Tax rate 1 $0 – $13,962 0.1173 2 $13,963 – $45,230 0.2121 3 $45,231 – $62,450 0.4286 4 $62,451 – $130,723 0.4925 5 $130,724 upwards 0.6393 How to use this table: Find the range in the second column for each dollar in the person's pay, and apply the relevant rate for the dollar in the third column.
3: Replace schedule 1, part D 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 – $18,720 0.105 2 $18,721 – $64,200 0.175 3 $64,201 – $93,720 0.300 4 $93,721 – $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 amount of the ESCT rate threshold amount, and apply the relevant rate in the third column.
4: Subsections (1), (2), and (3) apply for the 2025–26 and later income years.
38: Schedule 2 amended (Basic tax rates for PAYE income payments)
1: In schedule 2, part B $14,000 $15,600
2: Subsection (1) applies for the 2025–26 and later income years.
39: Schedule 6 amended (Prescribed rates: PIE investments and retirement scheme contributions)
1: In schedule 6, table 1 $48,000 $53,500
2: In schedule 6, table 1 $70,000 $78,100
3: In schedule 6, table 1 $14,000 $15,600
4: In schedule 6, table 1 $48,000 $53,500
5: In schedule 6, table 2 $70,000 $78,100
6: In schedule 6, table 2 $48,000 $53,500
7: In schedule 6, table 2 $70,000 $78,100
8: In schedule 6, table 2 $14,000 $15,600
9: In schedule 6, table 2 $48,000 $53,500
10: In schedule 6, table 2 $14,000 $15,600
11: Subsections (1) to (10) apply for the 2025–26 and later income years.
5: Other amendments
Amendments to Tax Administration Act 1994
40: Tax Administration Act 1994 amended
Sections 41 to 43 Tax Administration Act 1994 2024-06-04 Tax Administration Act 1994 See section 2(6)
41: New section 33G inserted (Research and development tax credits: extension of time if approval corrected)
After section 33F
33G: Research and development tax credits: extension of time if approval corrected
1: An extension of time is available for a person to file a supplementary return under section 33E
a: applies to the Commissioner under section 68CB(3C) or 68CC(4C)
b: the Commissioner approves the person’s application.
2: The time for a person to file a supplementary return under subsection (1) is extended to the day that is 30 days after the Commissioner amends the approval.
42: Section 68CB amended (Research and development tax credits: general approval)
1: After section 68CB(3B)
3C: Upon application, the Commissioner may amend an approval if—
a: the amendment is only to correct the name of the person named in the approval; and
b: both the person named in the original approval and the person applying for the amendment are members of the same wholly-owned group.
2: Subsection (1) applies for the 2021–22 and later income years.
43: Section 68CC amended (Research and development tax credits: greater than $2 million approval)
1: After section 68CC(4B)
4C: Upon application, the Commissioner may amend an approval if—
a: the amendment is only to correct the name of the person named in the approval; and
b: both the person named in the original approval and the person applying for the amendment are members of the same wholly-owned group.
2: Subsection (1) applies for the 2021–22 and later income years. Amendment to Student Loan Scheme Act 2011
44: Student Loan Scheme Act 2011 amended
1: This section amends the Student Loan Scheme Act 2011
2: In section 4(1) base interest rate 0.74 1.74
3: In section 4(1) base interest rate 1.74 0.74 2025-04-01 Student Loan Scheme Act 2011 Subsection (2) only; see section 2(7) 2030-04-01 Student Loan Scheme Act 2011 Subsection (3) only; see section 2(8)


1: Title
This Act is the Public Finance (Fines Collection Costs—Budget Measures) Amendment Act 2024.
2: Commencement
This Act comes into force on 1 July 2024.
3: Principal Act
This Act amends the Public Finance Act 1989 2024-07-01 Public Finance Act 1989 Increasing percentage Crown retains from amounts of fines recovered for offences prosecuted by local authorities or other organisations
4: Section 73 amended (Payment of fines to local authorities and other organisations that conduct prosecutions)
In section 73(2) 10% 14% Transitional and savings provisions
5: Schedule 1 amended
In Schedule 1
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.


1: Title
This Act is the Waste Minimisation (Waste Disposal Levy) Amendment Act 2024.
2: Commencement
This Act comes into force on 1 July 2024.
3: Principal Act
This Act amends the Waste Minimisation Act 2008 2024-07-01 Waste Minimisation Act 2008 Part 1
1: Amendments to principal Act
4: Section 3 amended (Purpose of this Act)
In section 3
2: The purpose of Part 3
a: raise revenue to fund—
i: the promotion and achievement of waste minimisation; and
ii: activities that reduce environmental harm or increase environmental benefits; and
iii: local authorities to manage emergency waste and to repair or replace waste management and minimisation infrastructure damaged by an emergency; and
iv: the Ministry to undertake its functions and duties, and exercise its powers, in relation to waste management and minimisation and hazardous substances; and
v: projects that provide for the remediation of contaminated sites; and
b: increase the cost of waste disposal to recognise that disposal imposes costs on the environment, society, and the economy.
5: Section 5 amended (Interpretation)
In section 5(1) contaminant
a: when discharged into water, changes or is likely to change the physical, chemical, or biological condition of the water; or
b: when discharged onto or into land or into air, changes or is likely to change the physical, chemical, or biological condition of the land or air onto or into which it is discharged contaminated site
a: in any physical state in, on, or under the land; and
b: in concentrations that pose an unacceptable risk to human health or the environment emergency section 4 of the Civil Defence Emergency Management Act 2002 emergency waste
a: waste that has been caused by an emergency; or
b: any thing identified as emergency waste by notice made under section 38A hazardous substance section 2 of the Hazardous Substances and New Organisms Act 1996 local authority section 5(1) of the Local Government Act 2002 remediate waste management and minimisation infrastructure
6: New section 7A inserted (Transitional, savings, and related provisions)
After section 7
7A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1
7: Section 25 repealed (Purpose of Part)
Repeal section 25
8: Section 29 replaced (Waiver of levy payment)
Replace section 29
29: Waiver of levy payment
1: The Secretary may waive, in writing, the requirement for an operator to pay any amount of levy if satisfied—
a: that exceptional circumstances justify the waiver; or
b: that it is reasonable to do so in relation to waste from the remediation of a contaminated site.
2: When a waiver is granted under subsection (1)(b), the Secretary may impose, in writing, conditions on the waiver that are consistent with the purposes of this Act set out in section 3
9: Section 30 amended (Secretary must distribute and spend levy money)
1: After section 30(c)(iii)
iv: funding activities that reduce environmental harm or increase environmental benefits:
v: funding local authorities to manage emergency waste and to repair or replace waste management and minimisation infrastructure damaged by an emergency:
vi: funding the Ministry to undertake its functions and duties, and exercise its powers, in relation to waste management and minimisation and hazardous substances.
2: In section 30
2: The Secretary may only spend levy money under subsection (1)(c)(v) in accordance with any criteria notified by the Minister under section 38A
10: Section 38 amended (Minister may approve funding of projects to promote or achieve waste minimisation)
1: In the heading to section 38 to promote or achieve waste minimisation
2: Replace section 38(1)
1: The Minister may approve funding of any project—
a: to promote or achieve waste minimisation; or
b: to provide for the remediation of a contaminated site.
11: New section 38A inserted (Criteria for funding management of emergency waste and repair or replacement of waste management and minimisation infrastructure)
After section 38
38A: Criteria for funding management of emergency waste and repair or replacement of waste management and minimisation infrastructure
1: The Minister may, by notice in the Gazette section 30(1)(c)(v)
2: The criteria may include—
a: types of costs and types of waste management and minimisation infrastructure that will be funded:
b: limits on the funding of costs:
c: identification, in relation to an emergency, of things that are emergency waste, and whose management will be funded.
3: Before setting or varying criteria, the Minister—
a: must consider—
i: whether managing emergency waste is reasonably necessary to address a risk to public health or the environment; and
ii: whether managing emergency waste, or repair or replacement of waste management and minimisation infrastructure, or both activities, is likely to be beyond the resources of a local authority; and
iii: the national civil defence emergency management plan made under section 39 of the Civil Defence Emergency Management Act 2002
b: may consider any other matters that they think relevant.
4: A notice made under this section is secondary legislation ( see Part 3 of the Legislation Act 2019 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 The maker must publish it in accordance with the Legislation (Publication) Regulations 2021 LA19 s 74(1)(aa) Presentation The Minister must present it to the House of Representatives LA19 s 114 Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act.
12: New Schedule 1 inserted
Insert the Schedule 1 set out in Schedule 1
2: Amendment to Waste Minimisation (Calculation and Payment of Waste Disposal Levy) Regulations 2009
13: Principal regulations
This Part amends the Waste Minimisation (Calculation and Payment of Waste Disposal Levy) Regulations 2009 2024-07-01 Waste Minimisation (Calculation and Payment of Waste Disposal Levy) Regulations 2009 Part 2
14: Schedule 2 replaced
Replace Schedule 2 Schedule 2


1: Title
This Act is the Imprest Supply (First for 2024/25) Act 2024.
2: Commencement
This Act comes into force on 1 July 2024.
3: Repeal of this Act
This Act is repealed on the coming into force of the main Appropriation Act for the 2024/25 year. 2024-10-01 Imprest Supply (First for 2024/25) Act 2024 repealed on commencement of Approp (2024/25 Estimates) 2024 (PCO-26164). Updated this note 1/10/24 TT.
4: Purposes
The purposes of this Act are—
a: to authorise expenses and capital expenditure to be incurred by the Crown and Offices of Parliament during the 2024/25 year in advance of appropriation in an Appropriation Act; and
b: to authorise capital injections to be made to departments and Offices of Parliament during the 2024/25 year in advance of authorisation under an Appropriation Act.
5: Interpretation
1: In this Act, unless the context otherwise requires,— 2024/25 year capital expenditure section 2(1) department section 2(1) expenses section 2(1)
a: capital expenditure incurred by an intelligence and security department; and
b: non-departmental capital expenditure incurred in advance of a multi-category appropriation.
2: Terms or expressions used and not defined in this Act but defined in the Public Finance Act 1989
6: Authority to incur expenses
1: Expenses may, during the 2024/25 year, be incurred in advance of appropriation in relation to any Vote.
2: Expenses incurred under subsection (1) must not exceed in the aggregate the sum of $34,000 million.
7: Authority to incur capital expenditure
1: Capital expenditure may, during the 2024/25 year, be incurred in advance of appropriation in relation to any Vote.
2: Capital expenditure incurred under subsection (1) must not exceed in the aggregate the sum of $6,000 million.
8: Authority to make capital injections
1: Capital injections may, during the 2024/25 year, be made to any department or Office of Parliament in advance of authorisation under an Appropriation Act.
2: Capital injections made under subsection (1) must not exceed in the aggregate the sum of $1,000 million.


1: Title
This Act is the Appropriation (2023/24 Supplementary Estimates) Act 2024.
2: Commencement
This Act comes into force on the day after Royal assent.
3: Application
1: Section 7 Schedule 2
2: The rest of this Act applies to the 2023/24 financial year.
4: Overview
This Act meets the requirements of the Public Finance Act 1989
a: section 6 Schedule 1 see section 4(1)
b: section 7 Schedule 2 see section 10
c: section 8 Schedule 3 see section 12A
5: Interpretation
1: In this Act, unless the context otherwise requires,— 2023/24 financial year scope shown in the Supplementary Estimates
a: in the case of an appropriation under section 6
i: in the table headed “Annual Appropriations and Forecast Permanent Appropriations”; and
ii: in the column headed Titles and Scopes of Appropriations by Appropriation Type
iii: in the statement directly under the title of the appropriation or, in the case of a multi-category appropriation, under the name of each of the individual categories that are included in the appropriation; and
b: in the case of an appropriation under section 7
i: in the table headed Multi-Year Appropriations
ii: in the column headed Type, Title, Scope and Period of Appropriations
iii: in the statement directly under the title of the appropriation; and
c: in the case of an appropriation under section 7
i: in the table headed Multi-Year Multi-Category Appropriations
ii: in the column headed Title, Overarching Purpose and Period of Appropriations and Type and Scope of Categories
iii: in the statement directly under the name of each of the individual categories that are included in the appropriation Supplementary Estimates The Supplementary Estimates of Appropriations for the Government of New Zealand for the Year Ending 30 June 2024
2: Terms or expressions used and not defined in this Act but defined in the Public Finance Act 1989
6: Appropriations for 2023/24 financial year
Existing appropriations varied
1: If an appropriation specified in column 3 of Schedule 1 Appropriation (2023/24 Estimates) Act 2023 column 4 of Schedule 1
a: if the amount is in brackets, the appropriation is decreased by that amount; and
b: if the amount is not in brackets, the appropriation is increased by that amount. New appropriations authorised
2: Each amount specified in column 4 of Schedule 1 column 3 of Schedule 1 Other matters concerning appropriations
3: Subsections (1) and (2) apply only to the extent that the appropriation varied or authorised is of a type set out in section 7A(1)
4: The scope of each appropriation varied or authorised by this section is the scope shown in the Supplementary Estimates for the appropriation.
5: Each appropriation varied or authorised by this section includes any expenses and capital expenditure that have been incurred—
a: under any Imprest Supply Act relating to the 2023/24 financial year; and
b: in advance, but within the scope, of the appropriation.
7: Appropriations applying for more than 1 financial year
Existing multi-year appropriations varied
1: If an appropriation specified in column 3 of Schedule 2 column 6 of Schedule 2 column 5 of Schedule 2
a: if the amount is in brackets, the appropriation is decreased by that amount; and
b: if the amount is not in brackets, the appropriation is increased by that amount. New multi-year appropriations authorised
2: Each amount specified in column 5 of Schedule 2 column 3 of Schedule 2 Other matters concerning multi-year appropriations
3: Subsections (1) and (2) apply only to the extent that the appropriation varied or authorised is of a type set out in section 7A(1)
4: The scope of each appropriation varied or authorised by this section is the scope shown in the Supplementary Estimates for the appropriation.
5: Each appropriation varied or authorised by this section—
a: is limited to the period specified in column 4 of Schedule 2
b: includes any expenses and capital expenditure that have been incurred—
i: under any Imprest Supply Act relating to the 2023/24 financial year; and
ii: in advance, but within the scope, of the appropriation. Existing multi-year appropriations revoked
6: The appropriation authorised by section 7 Residential Earthquake-Prone Buildings Financial Assistance Scheme: Fair value write down subsection (1)
7: The appropriation authorised by section 7 Economic and Regional Development: Operational support for Grants and Crown investments
8: The appropriation authorised by section 7 Economic and Regional Development: Supporting Infrastructure Projects
9: The appropriation authorised by section 7 Energy and Resources: Low Emission Transport Fund Freight Decarbonisation Grants 2022 - 2027 subsection (1)
10: The appropriation authorised by section 7 Energy and Resources: Support for Household Access to Efficient Lighting 2023 -2028 subsection (1)
11: The appropriation authorised by section 7 Kermadec Rangitāhua Ocean Sanctuary / Te Kāhui o te Moana o Rangitāhua subsection (1)
12: The appropriation authorised by section 7 Crown Standby Loan Facility for Air New Zealand subsection (1)
13: The appropriation authorised by section 7 Affordable Housing Fund - Capital Funding subsection (1)
14: The appropriation authorised by section 7 Party and Member Support 54th Parliament - ACT subsection (1)
15: The appropriation authorised by section 7 Party and Member Support 54th Parliament - Green subsection (1)
16: The appropriation authorised by section 7 Party and Member Support 54th Parliament - Labour subsection (1)
17: The appropriation authorised by section 7 Party and Member Support 54th Parliament - National subsection (1)
18: The appropriation authorised by section 7 Party and Member Support 54th Parliament - Te Paati Māori subsection (1)
19: The appropriation authorised by section 7 Historical Treaty of Waitangi Settlements 2023 - 2027
8: Capital injections authorised for 2023/24 financial year
Limits of existing authorisations varied
1: If the Appropriation (2023/24 Estimates) Act 2023 column 1 of Schedule 3 column 3 of Schedule 3
a: if the amount is in brackets, the limit is decreased by that amount; and
b: if the amount is not in brackets, the limit is increased by that amount. New capital injections authorised
2: The Crown is authorised to make capital injections during the 2023/24 financial year to each department specified in column 1 of Schedule 3
3: The capital injections authorised by subsection (2) to a department are limited to the amount specified in column 3 of Schedule 3 Capital injections made in advance under Imprest Supply Act included in authorisation
4: Each authorisation varied or given by this section includes any capital injection that has been made—
a: under any Imprest Supply Act relating to the 2023/24 financial year; and
b: in advance of the authorisation.


1: Title
This Act is the Land Transport (Clean Vehicle Standard) Amendment Act 2024.
2: Commencement
1: This Act comes into force on 1 July 2024.
2: However, section 5 comes into force on 1 July 2025.
3: Principal Act
This Act amends the Land Transport Act 1998 2024-07-01 Land Transport Act 1998 in force 1 July 2024 except for section 5 which is in force 1 July 2025 2025-07-01 Land Transport Act 1998 section 5 in force 1 July 2025
4: Act binds the Crown
This Act binds the Crown.
5: New sections 167BA and 167BB inserted
After section 167B
167BA: Regulations relating to cost recovery for administering Part 13 (clean vehicle standard)
1: Regulations may be made under section 167(1)(j) for the purpose of prescribing, or providing for the fixing of, fees and charges payable by a person specified in subsection (2)
a: Part 13; or
b: regulations relating to Part 13 made under section 167 or 167C.
2: The persons are—
a: a vehicle importer; and
b: an applicant for registration of a Type A vehicle or a Type B vehicle under Part 17 if the vehicle has not previously been registered.
3: Different rates of fees or charges, or both, may be prescribed or fixed in respect of different classes of vehicles or on any other differential basis.
4: Regulations made under section 167(1)(j) for the purpose specified in subsection (1)
a: do any of the things specified in section 168(4)(aa), (ab), (d), (e), and (f):
b: specify the persons to whom any fees or charges, or both, are payable:
c: provide for unpaid fees or charges to be recoverable as a debt due to the Crown.
5: The Director may, at any time, reduce or waive a penalty for late payment if the Director considers that it is just to do so.
6: This section does not limit the generality of section 167(1)(j).
7: In this section and section 167BB Type A vehicle Type B vehicle vehicle importer
167BB: Regulations relating to power of Registrar and Director if fee or charge unpaid
1: The Governor-General may, by Order in Council, make regulations authorising the Registrar or the Director to decline to process a person’s registration application until the person has paid a specified fee or charge for which they are liable under regulations made in accordance with section 167BA
2: In this section,— Registrar registration application
3: Regulations made under this section are secondary legislation ( see Part 3 Legislation Act 2019 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 Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act.
6: Section 167C amended (Regulations for purposes of Part 13 (clean vehicle standard))
In section 167C(1)(j)(iv) 2027 2024
7: Section 175 amended (Targets for reducing carbon dioxide emissions)
1: Repeal section 175(1)(c) to (e)
2: In section 175(1)(f) 2027 2024


1: Title
This Act is the Accident Compensation (Interest on Instalment Plans) Amendment Act 2024.
2: Commencement
This Act comes into force on the day after Royal assent.
3: Principal Act
This Act amends the Accident Compensation Act 2001 2024-06-30 Accident Compensation Act 2001
4: Section 234 amended (Levies may be collected by instalments)
After section 234(1)
1A: The Corporation may charge interest as prescribed by regulations on any levy collected by instalments.
1B: The Corporation must consult levy payers on the proposed rate of interest payable on a levy collected by instalments or the proposed method by which the rate is to be calculated before recommending to the Minister that regulations be made prescribing the rate of interest or method by which the rate is to be calculated.
5: Section 329 amended (Regulations relating to levies)
1: After section 329(1)(ha)
hb: prescribing—
i: the rate of interest payable on any levy collected by instalments under section 234 or the method by which the rate is to be calculated:
ii: the circumstances in which the payment of the whole or any part of the interest may be remitted or waived:
2: After section 329(2)
2A: The Minister may not recommend the making of regulations under subsection (1)(hb)(i) section 234(1B)
2B: Regulations made under subsection (1)(hb)(i)
6: Schedule 1AA amended
In Schedule 1AA
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.


1: Title
This Act is the Forests (Log Traders and Forestry Advisers Repeal) Amendment Act 2024.
2: Commencement
This Act comes into force on the day after Royal assent.
1: Amendments to Forests Act 1949
3: Principal Act
This Part amends the Forests Act 1949 2024-06-30 Forests Act 1949
4: Section 2 amended (Interpretation)
1: In section 2(1)
a: code of ethics
b: forestry adviser service
c: Forestry Authority Authority
d: forestry practice standards
e: forestry register
f: log trader
2: In section 2(1) registered
5: Section 2B replaced (Parts of this Act that bind the Crown)
Replace section 2B
2B: Part of this Act that binds the Crown
Part 3A of this Act binds the Crown.
6: Section 13 amended (Protection of forestry officers, etc)
Repeal section 13(2)
7: Part 2A repealed
Repeal Part 2A
8: Schedule 1AA amended
In Schedule 1AA
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.
2: Amendments to other legislation
1: Amendments to Forests (Legal Harvest Assurance) Amendment Act 2023
9: Principal Act
This subpart amends the Forests (Legal Harvest Assurance) Amendment Act 2023 2024-06-30 Forests (Legal Harvest Assurance) Amendment Act 2023
10: Section 2 amended (Commencement)
1: Replace section 2(1)(a)
a: 1 August 2027:
2: In section 2(2)(b) Part 7 Part 6
11: Section 4 amended (Section 2 amended (Interpretation))
1: Repeal section 4(1) and (2)
2: Replace section 4(3)
3: In section 2(1), definition of registered
ba: in relation to Part 5, registered under that Part for legal harvest:
3: In section 4(4) misconduct threshold volume unsatisfactory conduct
4: In section 4(4) New Zealand log Parts 5 and 6 Part 5
5: In section 4(4) practice standards practice standards
12: Section 5 replaced (Section 2B amended (Parts of this Act that bind the Crown))
Replace section 5
5: Section 2B replaced (Part of this Act that binds the Crown)
Replace section 2B
2B: Parts of this Act that bind the Crown
The following Parts of this Act bind the Crown:
a: Part 3A:
b: Part 5:
c: Part 6.
13: Section 6 amended (Section 13 amended (Protection of forestry officers, etc)
Replace section 6(3)
3: After section 13(1), insert:
1A: This section applies to—
a: an officer:
b: an employee of the Ministry:
c: a person appointed to a committee under section 15(2)(b):
d: a person called on to assist an officer.
14: Sections 10 to 47 repealed
Repeal sections 10 to 47
15: Section 49 amended (New Parts 5 to 7 inserted)
1: In section 49
i: buying or exporting New Zealand logs (in trade); or
ia: processing New Zealand logs (in trade) that the person has grown themselves; or
2: In section 49
a: in trade,—
i: buying New Zealand logs, whether after harvest or in the form of trees to be harvested at an agreed time, and whether or not the person intends to on-sell the logs; or
ii: exporting New Zealand logs; or
iii: processing New Zealand logs that the person has grown themselves:
3: In section 49
4: In section 49
97: Effect of suspension
As long as a person’s registration for legal harvest is suspended, the person must be treated as not being registered for legal harvest, subject to any conditions imposed under section 94(1).
5: In section 49 section 207 section 167
6: In section 49 section 208 section 168
7: In section 49 section 210 section 170
8: In section 49
9: In section 49
6: Provisions that apply to Part 5
10: In section 49
205: This Part applies to Part 5
This Part applies to Part 5.
11: In section 49 a specified Part Part 5
12: In section 49 the specified Part Part 5
13: In section 49 infringement offence infringement offence
a: against—
i: a provision of the regulations; or
ii: any of section 147(1)(a) to (l); and
b: that regulations specify as being an infringement offence.
14: In section 49 section 219 section 179
15: In section 49 section 217(1)(a) or (b) section 177(1)(a) or (b)
16: In section 49
16: Schedule 1 amended
1: Replace the Schedule 1
1: s 50 New Part 4 inserted into Schedule 1AA
2: In Schedule 1
3: In Schedule 1
4: In Schedule 1
17: Schedule 2 amended
In Schedule 2 infringement notice section 219 section 179
2: Secondary legislation revoked
18: Secondary legislation revoked
The following secondary legislation is revoked:
a: Forests (Code of Ethics for Registered Forestry Advisers) Rules 2022
b: Forests (Regulation of Log Traders and Forestry Advisers) Exemption Notice 2023
c: Forests (Regulation of Log Traders and Forestry Advisers) Regulations 2022
d: the instrument entitled “Partial waiver of fees and levies for certain classes of applicants for registration as and registered log traders and forestry advisers” made on 15 November 2022 under regulations 30 43 2024-06-30 Forests (Code of Ethics for Registered Forestry Advisers) Rules 2022 Forests (Regulation of Log Traders and Forestry Advisers) Exemption Notice 2023 Forests (Regulation of Log Traders and Forestry Advisers) Regulations 2022
3: Consequential amendment
19: Principal Act
This subpart amends the Legislation Act 2019 2024-06-30 Legislation Act 2019
20: Schedule 4 amended
In Schedule 4


1: Title
This Act is the Local Government (Electoral Legislation and Māori Wards and Māori Constituencies) Amendment Act 2024.
2: Commencement
1: Sections 4 8 9 10 to 15 30 to 35
2: Sections 5 to 7 16
3: Sections 17 19 to 28
1: Amendments to Local Electoral Act 2001
3: Principal Act
Sections 4 to 17 Local Electoral Act 2001 2024-07-31 Local Electoral Act 2001 Section 17; see section 2(3) 2025-04-01 Local Electoral Act 2001 Sections 4, 8, 9, 10–15; see section 2(1) 2025-10-12 Local Electoral Act 2001 Sections 5–7, 16; see section 2(2)
4: Section 5 amended (Interpretation)
1: In section 5(1) nomination day 57th day 71st day
2: In section 5(1) voting period 22 and a half days 32 and a half days
5: Section 9 amended (Holding of referendum)
Replace section 9(7)
7: The result of any referendum conducted as a consequence of a direction under this section is not binding on the local authority unless it resolves otherwise or any enactment provides otherwise.
6: Section 19Z amended (Territorial authority or regional council may resolve to establish Māori wards or Māori constituencies)
1: After section 19Z(2)
2A: The powers in subsections (1) and (2) to resolve to establish Māori wards and Māori constituencies for electoral purposes include the powers to disestablish them.
2B: The requirements that apply in relation to establishing Māori wards and Māori constituencies for electoral purposes also apply, with all necessary modifications, to their disestablishment.
2: In section 19Z(3)(a) 23 November 12 September
3: 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—
i: a further resolution under this section takes effect; or
ii: a poll of electors of the territorial authority or regional council held under section 19ZF
4: Replace section 19Z(4)
4: This section is subject to section 19ZE
5: In section 19Z(5) In this section and in sections 19ZB to 19ZG
7: New sections 19ZA to 19ZG inserted
After section 19Z
19ZA: Public notice of right to demand poll
1: A territorial authority or regional council that passes a resolution under section 19Z must give public notice, not later than the required date, of the right to demand, under section 19ZB
a: in the case of a territorial authority, the district should be divided into 1 or more Māori wards; or
b: in the case of a regional council, the region should be divided into 1 or more Māori constituencies.
2: The public notice under subsection (1)
a: notice of the resolution under section 19Z; and
b: a statement that a poll is required to countermand that resolution.
3: In subsection (1) required date
a: in the case of a resolution under section 19Z that is made after a triennial general election but not later than 12 September of the year that is 2 years before the next triennial general election, 19 September in that year:
b: in the case of a resolution under section 19Z that is made at some other time, the date that is 7 days after the date of the resolution.
4: This section is subject to section 19ZE
19ZB: Electors may demand poll
1: A specified number of electors of a territorial authority or regional council may, at any time, demand that a poll be held on the question whether,—
a: in the case of a territorial authority, the district should be divided into 1 or more Māori wards; or
b: in the case of a regional council, the region should be divided into 1 or more Māori constituencies.
2: This section is subject to section 19ZE
3: In this section and section 19ZC demand subsection (1) specified number of electors
19ZC: Requirements for valid demand
1: A demand must be made by notice in writing—
a: signed by a specified number of electors; and
b: delivered to the principal office of the territorial authority or regional council.
2: An elector may sign a demand and be treated as one of the specified number of electors only if,—
a: in the case of a territorial authority, the name of the elector appears on the electoral roll of the territorial authority; or
b: in the case of a regional council, the name of the elector appears on the electoral roll of a territorial authority and the elector’s address as shown on that roll is within the region; or
c: in a case where the name of an elector does not appear on a roll in accordance with paragraph (a) or (b)
i: the name of the elector is included on the most recently published electoral roll for any electoral district under the Electoral Act 1993 or is currently the subject of a direction by the Electoral Commission under section 115 of that Act (which relates to unpublished names); and
ii: the address for which the elector is registered as a parliamentary elector is within the local government area of the territorial authority or regional council; or
d: the address given by the elector who signed the demand is confirmed by the Electoral Commission as the address at which the elector is registered as a parliamentary elector and the address—
i: is, if the demand was given to a territorial authority, within the district of the territorial authority; or
ii: is, if the demand was delivered to a regional council, within the region of the regional council; or
e: the elector has enrolled, or has been nominated, as a ratepayer elector and is qualified to vote as a ratepayer elector in elections of the territorial authority or, as the case may require, the regional council.
3: Every elector who signs a demand must state, against the elector’s signature,—
a: the elector’s name; and
b: the address for which the person is qualified as an elector of the territorial authority or regional council.
4: If a valid demand is received after 11 December in the year that is 2 years before the next triennial general election, the poll required by the demand—
a: must be held after 28 March in the year before the triennial general election; and
b: has effect in accordance with section 19ZG(4)
5: The chief executive of the territorial authority or regional council must, as soon as practicable, give notice to the electoral officer of every valid demand for a poll made in accordance with section 19ZB
6: This section is subject to section 19ZE
19ZD: Territorial authority or regional council may resolve to hold poll
1: A territorial authority or regional council may, at any time, resolve that a poll be held on the question whether,—
a: in the case of a territorial authority, the district should be divided into 1 or more Māori wards; or
b: in the case of a regional council, the region should be divided into 1 or more Māori constituencies.
2: A resolution under subsection (1)
3: The date specified for the holding of a poll must not be a date that would require deferral of the poll under section 138A.
4: The chief executive of the territorial authority or regional council must give notice to the electoral officer of a resolution under subsection (1)
a: if no date for the holding of the poll is specified in the resolution, as soon as is practicable:
b: if a date for the holding of the poll is specified in the resolution, at an appropriate time that will enable the poll to be conducted in accordance with section 19ZF(3)
5: This section is subject to section 19ZE
19ZE: Limitation on division into Māori wards or Māori constituencies
Sections 19Z to 19ZD
a: a poll on the question described in section 19ZB section 19ZD section 19ZF
b: another enactment requires that the district be divided into 1 or more Māori wards or the region be divided into 1 or more Māori constituencies.
19ZF: Poll of electors
1: If the electoral officer for a territorial authority or regional council receives notice under section 19ZC(5) section 19ZD(4)
2: Despite subsection (1) section 19ZC(5) section 19ZD(4)
3: A poll held under this section must be held not later than 103 days after the date on which—
a: the notice referred to in subsection (1)
b: the last notice referred to in subsection (2)
4: Subsection (3) subsection (2) section 19ZC(4)
5: Every poll under this section that is held in conjunction with a triennial general election, or held after that date but not later than 28 March in the year immediately before the year in which the next triennial general election is to be held, determines whether, for the next 2 triennial general elections for the territorial authority or regional council and any associated election,—
a: the district of the territorial authority is to be divided into 1 or more Māori wards; or
b: the region of the regional council is to be divided into 1 or more Māori constituencies.
6: Every poll under this section that is held at some other time determines whether, for the next but one triennial general election and the following triennial general election for the territorial authority or regional council and any associated election,—
a: the district of the territorial authority is to be divided into 1 or more Māori wards; or
b: the region of the regional council is to be divided into 1 or more Māori constituencies.
7: Subsections (5) and (6)
19ZG: Effect of poll
1: Subsection (2)
2: If the result of a poll to which this subsection applies requires the division of the district of a territorial authority into 1 or more Māori wards, or the division of the region of a regional council into 1 or more Māori constituencies, that district or region must be divided into those wards or constituencies, as the case requires,—
a: in the case of a territorial authority, for the next 2 triennial general elections of the territorial authority, and any associated election; and
b: in the case of a regional council, for the next 2 triennial general elections of the regional council, and any associated election; and
c: for all subsequent triennial general elections, elections to fill extraordinary vacancies, and elections called under section 258I or 258M of the Local Government Act 2002, until a further resolution under section 19Z takes effect or a further poll held under section 19ZF
3: Subsection (4)
4: If the result of a poll to which this subsection applies requires the division of the district of a territorial authority into 1 or more Māori wards, or the division of the region of a regional council into 1 or more Māori constituencies, that district or region must be divided into those wards or constituencies, as the case requires,—
a: in the case of a territorial authority, for the next but one triennial general election and the following triennial general election of the territorial authority, and any associated election; and
b: in the case of a regional council, for the next but one triennial general election and the following triennial general election of the regional council, and any associated election; and
c: for all subsequent triennial general elections, elections to fill extraordinary vacancies, and elections called under section 258I or 258M of the Local Government Act 2002, until a further resolution under section 19Z takes effect or a further poll held under section 19ZF
5: This section is subject to clauses 2(5) and 4(4) of Schedule 1A.
8: Section 28 amended (Public notice of right to demand poll on electoral system)
In section 28(2A) 14 March 28 March
9: Section 30 amended (Requirements for valid demand)
In section 30(3A)(a) 14 March 28 March
10: Section 33 amended (Poll of electors)
1: In section 33(3) 89 days 103 days
2: In section 33(4) 14 March 28 March
11: Section 34 amended (Effect of poll)
In section 34(1) 14 March 28 March
12: Section 52 amended (Notice of election or poll)
In section 52(2) 28 days before 25 days before
13: Section 102 amended (New election or poll if election or poll declared void)
In section 102(2)
a: replace 8 November 25 October
b: replace 89 days 103 days
14: Section 120 amended (Election to fill extraordinary vacancy)
In section 120(1)(b) 89 days after 103 days after
15: Section 138A amended (Special provision in relation to certain elections to fill extraordinary vacancies and certain polls)
1: In section 138A(1)(a)
a: replace 28 September 14 September
b: replace 17 February 3 March
2: In section 138A(1)(b) 14 March 28 March
3: In section 138A(1)(c) 11 April 24 April
16: Section 138A amended (Special provision in relation to certain elections to fill extraordinary vacancies and certain polls)
Replace section 138A(1)
1: Despite section 19ZF(3)
a: if an electoral officer receives a notice under section 19ZC(5) section 19ZD(4) section 19ZF
b: if an electoral officer receives a notice under section 19ZC(5) section 19ZD(4) section 19ZF
c: if an electoral officer receives a notice under section 19ZC(5) section 19ZD(4) section 19ZF
17: Schedule 1 amended
In Schedule 1
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.
2: Amendments to Local Government Electoral Legislation Act 2023
18: Principal Act
Sections 19 to 28 Local Government Electoral Legislation Act 2023 2024-07-31 Local Government Electoral Legislation Act 2023 Sections 19–28; see section 2(3)
19: Section 2 amended (Commencement)
Repeal section 2(3)
20: Section 4 amended (Section 5 amended (Interpretation))
Repeal section 4(2)
21: Sections 5 to 10 repealed
Repeal sections 5 to 10
22: Section 12 amended (Section 19K amended (Requirements for resolution))
Repeal section 12(2) and (5)
23: Section 13 amended (Section 19L amended (Distribution of copies of resolution))
Repeal section 13(2)
24: Section 19 amended (Section 19R amended (Commission to determine appeals and objections))
Repeal section 19(1) and (2)
25: Sections 20 to 23 repealed
Repeal sections 20 to 23
26: Section 36 amended (Schedule 1 amended)
Repeal section 36(1) and (2)
27: Section 37 amended (Schedule 1A amended)
Repeal section 37(1), (3), (5), (6), and (8)
28: Schedule 2 amended
In Schedule 2
3: Amendments to Local Electoral Regulations 2001
29: Principal regulations
Sections 30 to 35 Local Electoral Regulations 2001 2025-04-01 Local Electoral Regulations 2001 Sections 30–35; see section 2(1)
30: Regulation 10 amended (Relevant date for inclusion of electors on roll)
1: In regulation 10(1) 7 July 18 June
2: In regulation 10(2) 6 July 17 June
3: In regulation 10(3) 57th day 71st day
4: In regulation 10(4) 57th day 71st day
31: Regulation 21 amended (Closing of roll)
In regulation 21 57th day 71st day
32: Regulation 22 amended (Certification of roll)
In regulation 22 25th day 36th day
33: Regulation 23 amended (When roll in force)
In regulation 23 25th day 36th day
34: Regulation 51 amended (Issue of voting documents)
In regulation 51(1)
a: replace 23rd day 33rd day
b: replace 17th day 19th day
35: Regulation 96 amended (Issue of voting documents)
In regulation 96(1)
a: replace 23rd day 33rd day
b: replace 17th day 19th day


1: Title
This Act is the Sale and Supply of Alcohol (Winery Cellar Door Tasting) Amendment Act 2024.
2: Commencement
This Act comes into force on the day after Royal assent.
3: Principal Act
This Act amends the Sale and Supply of Alcohol Act 2012 2024-08-02 Sale and Supply of Alcohol Act 2012 see section 2 — day after Royal assent
4: Section 5 amended (Interpretation)
In section 5(1) winery cellar door
a: on those retail premises; or
b: from produce harvested from land occupied by that person
5: Section 17 amended (Off-licences: sale and supply on licensed premises)
Replace section 17(2)
2: While the premises an off-licence is held for are open for the sale of alcohol for consumption somewhere else, the licensee can also do one or both of the following:
a: supply alcohol free, as a sample, for consumption on the premises:
b: sell alcohol, as a sample, for consumption on the premises, if—
i: the premises are a winery cellar door; and
ii: the alcohol sample is grape wine (as defined in section 58(3)); and
iii: each sample contains no more than 35 millilitres of wine.
6: Section 32 amended (Kinds of premises for which off-licences may be issued)
After section 32(1)(f)
g: for premises that (in the opinion of the licensing authority or licensing committee concerned) are a winery cellar door.
7: New section 62A inserted (Snack food to be available when samples sold from winery cellar doors)
After section 62
62A: Snack food to be available when samples sold from winery cellar doors
1: This section applies to a person who—
a: holds an off-licence in respect of a winery cellar door; and
b: sells grape wine, as a sample, for consumption at the winery cellar door.
2: The person must ensure that, at all times when the winery cellar door is open for the sale of grape wine as described in subsection (1)(b)
a: at reasonable prices; and
b: within a reasonable time of being ordered.
3: In this section,— grape wine snack food
8: Section 116 amended (Particular discretionary conditions, and other compulsory conditions: off-licences)
In section 116(2)(c) supplied free as a sample supplied free or sold, as a sample,