Financial Reporting Amendment Act 2006

1: Title
This Act is the Financial Reporting Amendment Act 2006.
2: Commencement
1: Sections 4(3) 11 12 19
2: Sections 4(2) 5 to 7 9 13 to 18 20 22
3: The rest of this Act comes into force on the day after the date on which it receives the Royal assent. Sections 4(2), 6, 9, 18, 20, and 22 brought into force 18 June 2007 clause 2(1) Financial Reporting Amendment Act 2006 Commencement Order 2007 Sections 5 and 7 brought into force 11 August 2007 clause 2(2) Financial Reporting Amendment Act 2006 Commencement Order 2007 (SR 2007/110).
3: Principal Act amended
This Act amends the Financial Reporting Act 1993
4: Interpretation
1: Section 2(1) exempt company exempt company section 6A .
2: Section 2(1) infringement fee infringement notice section 41B infringement offence section 38(b) or 39 .
3: Section 2(1) turnover turnover
a: means, in relation to a company, the total annualised gross operating revenue of the company (exclusive of any tax required to be collected) reported in the statement of financial performance, income and expenditure statement, or revenue and appropriation account, as the case may be, for the accounting period for which the financial statements are required; and includes (without limitation) any sales, fee income, grants, output appropriations, cost recoveries, donations, dividends, interest, and subscriptions of the company for that accounting period:
b: means, in relation to a group, the total annualised gross operating revenue of the group (exclusive of any tax required to be collected) reported in the consolidated statement of financial performance or consolidated income and expenditure statement, as the case may be, for the accounting period for which the financial statements are required; and includes (without limitation) any sales, fee income, grants, output appropriations, cost recoveries, donations, dividends, interest, and subscriptions of the group for that accounting period .
5: Meaning of issuer
Section 4(1)
ba: every recipient of money from a conduit issuer (within the meaning of section 4A .
6: New sections 4A to 4D inserted
The following sections are inserted after section 4
4A: Recipients of money from conduit issuers
1: In section 4 recipient of money from a conduit issuer
a: the person is related to another person (the conduit issuer
b: the conduit issuer raises an amount of money by the issue of securities offered to the public within the meaning of the Securities Act 1978
c: that money is raised as part of a scheme or arrangement under which 75% or more of that money is provided, directly or indirectly and whether by 1 transaction or a series of transactions, for the use of—
i: the person; or
ii: the person and 1 or more third persons that are related to the person; and
d: the money that is provided to the person under paragraph (c) paragraph (b)
e: all or part of the money that is provided under paragraph (c)
2: In subsection (1)
a: a person is related to another person if—
i: they are acting jointly or in concert; or
ii: either person acts, or is accustomed to act, in accordance with the wishes of the other person; or
iii: they are related companies within the meaning of section 2(3) of the Companies Act 1993
iv: either person is able, directly or indirectly, to exert a substantial degree of influence over the activities of the other; or
v: they are both, directly or indirectly, under the control of the same person; but
b: a director of a company or other body corporate is not related to that company or body corporate merely because he or she is a director of that company or body corporate.
4B: Exemption from being issuer under
section 4(1)(ba)
1: The Securities Commission may, by notice in the Gazette
a: a person from being an issuer under section 4(1)(ba)
b: a class of persons from being issuers under section 4(1)(ba)
2: The exemption may be granted on any terms and conditions that the Securities Commission thinks fit.
3: The Securities Commission may vary or revoke an exemption in the same way as an exemption may be granted under this section.
4: Each notice published in the Gazette Regulations (Disallowance) Act 1989 Acts and Regulations Publication Act 1989
4C: Exemption may apply to accounting period before exemption is granted
An exemption under section 4B
4D: Securities Commission must notify reasons for exemption
1: The Securities Commission's reasons for granting an exemption under section 4B Gazette
2: However, the Securities Commission may defer notifying or not notify the reasons for granting an exemption if the Commission is satisfied that it is proper to do so on the ground of commercial confidentiality.
7: Persons ceasing to be issuers during accounting period
Section 5
2: However, this section does not apply to a person who ceases to be an issuer as a result of an exemption under section 4B
8: New section 6A inserted
The following section is inserted after section 6
6A: Meaning of exempt company
1: In this Act, exempt company
a: at least 2 of the following subparagraphs apply:
i: as at the balance date of the accounting period for which financial statements are required, the value of the total assets of the company (including intangible assets) reported in the statement of financial position did not exceed $1,000,000:
ii: in the accounting period for which financial statements are required, the turnover of the company did not exceed $2,000,000:
iii: as at the balance date of the accounting period for which financial statements are required, the company has 5 or fewer full-time equivalent employees; and
b: as at the balance date of the accounting period for which financial statements are required, the company—
i: was not a subsidiary of another body corporate or association of persons; and
ii: did not have any subsidiaries.
2: The Governor-General may, by Order in Council, make regulations for all or any of the following purposes:
a: amending the maximum amount of assets that applies under subsection (1)(a)(i)
b: amending the maximum amount of turnover that applies under subsection (1)(a)(ii)
c: amending the maximum number of full-time equivalent employees that applies under subsection (1)(a)(iii)
3: In counting employees for the purposes of subsection (1)
9: New section 10A inserted
The following section is inserted after section 10
10A: Non-active entities not required to prepare financial statements
1: The directors of an entity do not have to comply with section 10 or 19
a: was a non-active entity in respect of that accounting period; and
b: has, within the specified period, delivered to the Registrar a declaration, in the prescribed form, stating that it was a non-active entity in respect of that accounting period.
2: For the purposes of this section, an entity is a non-active entity
a: has not derived, or been deemed to have derived, any income; and
b: has no expenses; and
c: has not disposed of, or been deemed to have disposed of, any assets; and
d: has not been a party to, perpetuated, or continued with, any transactions that, during the period, give rise to obligations under the Income Tax Act 2004
3: In determining whether an entity is a non-active entity, no account may be taken of any—
a: statutory company filing fees or associated accounting or other costs; or
b: bank charges or other minimal administration costs totalling not more than $50 in the accounting period; or
c: interest earned on any bank account during the accounting period, to the extent that the total interest does not exceed the total of any charges or costs incurred by the entity to which paragraph (b)
4: In this section, specified period section 10
10: Obligation to prepare group financial statements
Section 13(2) and a balance date if the only shareholders of the company at that balance date if, on the balance date of the company, the company is not an issuer and the only shareholders of the company
11: New sections 19 and 19A substituted
Section 19
19: Overseas companies and certain other companies to register financial statements
1: This section applies to—
a: any company, other than an issuer, that is an overseas company; or
b: any company, other than an issuer,—
i: that is large; and
ii: in which shares that in aggregate carry the right to exercise or control the exercise of 25% or more of the voting power at a meeting of the company are held by—
A: a subsidiary of a company or body corporate incorporated outside New Zealand; or
B: a company or body corporate incorporated outside New Zealand; or
C: a person not ordinarily resident in New Zealand; or
c: any company, other than an issuer, that is a subsidiary of a company or body corporate incorporated outside New Zealand.
2: However, this section does not apply to a company ( company A
a: company A is a subsidiary of a company that is incorporated in New Zealand ( company B
b: financial statements in relation to company B that comply with section 11 section 10
c: group financial statements in relation to a group comprising company B, company A, and all other subsidiaries of company B that comply with section 14 section 13
d: a copy of the financial statements referred to in paragraph (b) paragraph (c)
3: The directors of every company to which this section applies must—
a: ensure that, within 20 working days after the financial statements of the company and any group financial statements in relation to a group comprising that company and its subsidiaries are required to be signed, copies of those statements, together with a copy of the auditor's report on those statements, are delivered to the Registrar for registration; and
b: ensure that the company pays to the Registrar the prescribed registration fee at the same time.
19A: Interpretation for
section 19
1: For the purposes of section 19
a: a person is ordinarily resident in New Zealand if that person—
i: is domiciled in New Zealand; or
ii: is living in New Zealand and the place where that person usually lives is, and has been for the immediately preceding 12 months, in New Zealand, whether or not that person has on occasions been away from New Zealand during that period:
b: a company is large if at least 2 of the following subparagraphs apply:
i: as at the balance date of the accounting period for which financial statements are required, the total assets (including intangible assets) of the company and its subsidiaries (if any) reported in the statement of financial position or consolidated statement of financial position (as the case may be) exceeds $10,000,000:
ii: in the accounting period for which financial statements are required, the total turnover of the company and its subsidiaries (if any) exceeds $20,000,000:
iii: as at the balance date of the accounting period for which financial statements are required, the company and its subsidiaries (if any) have 50 or more full-time equivalent employees:
c: auditor's report section 199 of the Companies Act 1993
d: a subsidiary does not include any company or body corporate or association of persons that is classified as a subsidiary in any applicable financial reporting standard.
2: The Governor-General may, by Order in Council, make regulations for all or any of the following purposes:
a: amending the amount of assets that must be exceeded under subsection (1)(b)(i)
b: amending the amount of turnover that must be exceeded under subsection (1)(b)(ii)
c: amending the minimum number of full-time equivalent employees that applies under subsection (1)(b)(iii)
3: In counting employees for the purposes of subsection (1)
12: Fees
Section 20(b) section 19(2) section 19(3)
13: Functions of Board
Section 13 repealed (without coming into force) 1 July 2011 section 12 Financial Reporting Amendment Act 2011
14: New sections 29A to 29D inserted
Section 14 repealed (without coming into force) 1 July 2011 section 12 Financial Reporting Amendment Act 2011
15: Consultation
Section 15 repealed (without coming into force) 1 July 2011 section 12 Financial Reporting Amendment Act 2011
16: New section 33 substituted
Section 16 repealed (without coming into force) 1 July 2011 section 12 Financial Reporting Amendment Act 2011
17: Certificates of Board
Section 17 repealed (without coming into force) 1 July 2011 section 12 Financial Reporting Amendment Act 2011
18: New sections 35A to 35E inserted
The following sections are inserted before section 36
35A: Securities Commission may grant exemptions to directors of issuers that are incorporated or constituted outside New Zealand
1: The Securities Commission may, by notice in the Gazette sections 8 to 11, 13 to 16, 18, 36, 36A, or 38
2: The Securities Commission must not grant an exemption under this section unless it is satisfied that—
a: the exemption would not cause significant detriment to subscribers for the securities of the issuer that are members of the public in New Zealand, having regard to the financial reporting requirements that must be complied with in relation to the issuer under the law in force in the country where the issuer is incorporated or constituted; and
b: the extent of the exemption is not broader than what is reasonably necessary to address the matters that gave rise to the exemption.
3: The exemption may be granted on any terms and conditions that the Securities Commission thinks fit.
4: The Securities Commission may vary or revoke an exemption in the same way as an exemption may be granted under this section.
5: Each notice published in the Gazette Regulations (Disallowance) Act 1989 Acts and Regulations Publication Act 1989
35B: Registrar of Companies may grant exemptions to directors of overseas companies
1: The Registrar of Companies may, by notice in the Gazette sections 8 to 11, 13, 14, 19, 36, 36A, or 39
2: The Registrar of Companies must not grant an exemption under this section unless he or she is satisfied that—
a: compliance with the relevant provision would require the directors of the overseas company to comply with requirements that are unduly onerous or burdensome; and
b: the extent of the exemption is not broader than what is reasonably necessary to address the matters that gave rise to the exemption.
3: The exemption may be granted on any terms and conditions that the Registrar of Companies thinks fit.
4: The Registrar of Companies may give notice of the exemption in any publications he or she thinks fit (in addition to notifying the exemption in the Gazette
5: The Registrar of Companies may vary or revoke an exemption in the same way as an exemption may be granted under this section.
6: Each notice published in the Gazette Regulations (Disallowance) Act 1989 Acts and Regulations Publication Act 1989
35C: Consultation
1: In deciding whether or not to grant, amend, or revoke an exemption under section 35A or 35B
a: may consult any persons or organisations that the Commission or Registrar thinks fit; but
b: must consult with—
i: the Commissioner of Inland Revenue if the exemption is under section 35B section 10
ii: the Reserve Bank of New Zealand if the exemption concerns a registered bank (within the meaning of section 2(1) of the Reserve Bank of New Zealand Act 1989
2: This section does not limit section 16 or 17 of the Crown Entities Act 2004
35D: Exemption may apply to accounting period before exemption is granted
An exemption under section 35A or 35B
a: in the case of copies of financial statements or group financial statements for that period that are required to be delivered for registration under section 18 or 19
b: in any other case, the exemption is granted before the financial statements or group financial statements for that period are required to be completed.
35E: Reasons for exemption must be notified
1: The Securities Commission's reasons for granting an exemption under section 35A Gazette
2: The Registrar of Companies' reasons for granting an exemption under section 35B Gazette
3: However, the Securities Commission or the Registrar of Companies (as the case may be) may defer notifying or not notify the reasons for granting an exemption if the Securities Commission or the Registrar of Companies is satisfied that it is proper to do so on the ground of commercial confidentiality.
19: Offences by directors of overseas companies and subsidiaries of overseas companies
1: The heading to section 39 subsidiaries of overseas companies other companies to which section 19
2: Section 39 subsection (2) of that section subsection (3) of that section
20: New sections 41A to 41D inserted
The following sections are inserted after section 41
41A: Infringement offences
1: If a person is alleged to have committed an infringement offence, that person may either—
a: be proceeded against summarily for the alleged offence under the Summary Proceedings Act 1957
b: be served with an infringement notice as provided in section 41B
2: Despite section 21 of the Summary Proceedings Act 1957
41B: Infringement notices
1: The Registrar may issue an infringement notice to a person if the Registrar believes on reasonable grounds that the person is committing, or has committed, an infringement offence.
2: The Registrar may revoke an infringement notice before the infringement fee is paid, or an order for payment of a fine is made or deemed to be made by a Court under section 21 of the Summary Proceedings Act 1957
3: An infringement notice is revoked by giving written notice to the person to whom it was issued that the notice is revoked.
41C: Procedural requirements for infringement notices
1: An infringement notice may be served on a person—
a: by delivering it, or a copy of it, personally to the person who appears to have committed the infringement offence; or
b: by sending it, or a copy of it, by post, addressed to the person at the person's last known place of residence or business.
2: For the purposes of the Summary Proceedings Act 1957 subsection (1)(b)
3: An infringement notice must be in the prescribed form and must contain—
a: details of the alleged infringement offence that are sufficient to fairly inform a person of the time, place, and nature of the alleged infringement offence; and
b: the amount of the infringement fee; and
c: an address at which the infringement fee may be paid; and
d: the time within which the infringement fee must be paid; and
e: a summary of the provisions of section 21(10) of the Summary Proceedings Act 1957
f: a statement that the person served with the notice has a right to request a hearing; and
g: a statement of what will happen if the person served with the notice does not pay the fee and does not request a hearing; and
h: any other prescribed matters.
4: If an infringement notice has been issued, proceedings in respect of the infringement offence to which the notice relates may be commenced in accordance with section 21 of the Summary Proceedings Act 1957
a: reminder notices may be prescribed under regulations made under this Act; and
b: in all other respects, section 21 of the Summary Proceedings Act 1957
5: Reminder notices must contain the prescribed information.
41D: Payment of infringement fee
The Registrar must pay all infringement fees received into a Crown Bank Account .
21: New section 42B inserted
The following section is inserted after section 42A
42B: Regulations
1: The Governor-General may, by Order in Council, make regulations for all or any of the following purposes:
a: prescribing fees and charges that—
i: the Securities Commission may require to be paid to it in connection with an application to the Securities Commission to grant or amend an exemption under section 4B or 35A
ii: the Board may require to be paid to it in connection with an application to the Board to grant or amend an exemption under section 29A
iii: the Registrar of Companies may require to be paid to him or her in connection with an application to him or her to grant or amend an exemption under section 35B
b: prescribing the amounts of those fees or charges or the method by which they are to be calculated:
c: prescribing forms for the purposes of section 10A
d: prescribing the information that must be included in infringement notices or reminder notices.
2: The amounts payable under regulations made under this section are recoverable by the Securities Commission or the Board or the Registrar of Companies (as the case may be) in any court of competent jurisdiction as a debt due to the Securities Commission or the Board or the Registrar of Companies.
22: Consequential amendment to Summary Proceedings Act 1957
1: This section amends the Summary Proceedings Act 1957
2: The definition of infringement notice section 2(1)
ba: section 41B of the Financial Reporting Act 1993 . Transitional provision
23: Accounting periods to which amendments apply
1: Sections 4(1) (3) 8 9 11 12 19
a: accounting periods that have not ended at the respective commencement of those provisions; and
b: accounting periods that commence after the respective commencement of those provisions.
2: The requirements and provisions that would have applied if the provisions referred to in subsection (1) had not been enacted continue to apply in respect of accounting periods that ended on or before the respective commencement of those provisions.
3: Sections 4(2) 5 to 7 10 20 22
4: The requirements and provisions that would have applied if the provisions referred to in subsection (3) had not been enacted continue to apply in respect of accounting periods that commenced on or before the respective commencement of those provisions.
5: Nothing in this Act limits sections 4C, 29B, and 35D of the principal Act (which allow an exemption to apply to an accounting period before the exemption is granted regardless of whether that accounting period commences before or after the respective commencement of those provisions).


1: Title
This Act is the Friendly Societies and Credit Unions Amendment Act 2006.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Friendly Societies and Credit Unions Act 1982
4: Society may register as credit union
1: Section 100 paragraph (a)
a: the society has no fewer than 21 members who are—
i: adults; or
ii: charitable entities as defined by the Charities Act 2005
iii: incorporated societies registered under the Incorporated Societies Act 1908 .
2: Section 100 paragraph (d)
d: the rules of the society specify a common bond (as defined in section 102
5: Qualifications for admission to membership of credit union
Section 102 subsections (1) (2)
1: For the purposes of this Act, a credit union has a common bond
a: following a particular occupation or particular occupations:
b: residing in a particular locality or particular localities:
c: being employed in a particular locality or particular localities:
d: being employed by a particular employer or particular employers:
e: being a member of a bona fide organisation or bona fide organisations or being otherwise associated with members of the organisation or organisations for a purpose other than that of forming a society to be registered as a credit union:
f: any other qualification that can be objectively determined:
g: a mixture of any qualifications in paragraphs (a) to (f)
2: For the purposes of subsection (1)
a: includes every person who fulfills the qualification; and
b: is able to be determined by a person who is not a member of the credit union; and
c: does not depend on any person's subjective judgement.
6: Registration and rules of credit union
Section 104(1) paragraph (b)
b: the reference in section 12(1)
i: an adult; or
ii: a charitable entity as defined by the Charities Act 2005
iii: an incorporated society registered under the Incorporated Societies Act 1908 .
7: Effect of rules on members of credit union
Section 105 subsection (4)
4: Fees for admission to membership, or levies, or charges for management or other services are payable by a member to a credit union only if the rules of the credit union set out—
a: the amount of the fees, levies, or charges; or
b: the mechanism for charging the fees, levies, or charges.
8: Membership of credit union, voting rights
Section 106 subsections (1) (2)
1: An individual, a charitable entity as defined by the Charities Act 2005 Incorporated Societies Act 1908
a: section 39 Part 2
b: no charitable entity as defined by the Charities Act 2005 Incorporated Societies Act 1908
2: Members need have no more than $10 in fully paid-up shares, although a credit union's rules may allow for a deposit of more or less than $10 in fully paid-up shares.
9: Amalgamation of credit unions and transfer of engagements
Section 135 subsection (4)
4: For the purposes of this section, section 83 Part 2
4A: The Registrar must not register a special resolution under section 82
10: New section 138 substituted
Section 138
138: Registrar may apply to put credit union into liquidation
On the application of the Registrar, the High Court may appoint a liquidator of a credit union for the liquidation of the credit union in accordance with the Companies Act 1993
a: the credit union is unable to pay sums due and payable to its members, or is able to pay such sums only by obtaining further subscriptions for shares or by defaulting in its obligations to creditors; or
b: there has been, in relation to that credit union, failure to comply with any provision of, or any direction given under, this Act; or
c: there is no longer a common bond between the members of the credit union; or
d: the liquidation of the credit union is in the public interest or is just and equitable having regard to the interests of all members of the credit union.
11: Cancellation or suspension of registration, and dissolution of credit union
Section 140 subsection (1)
1: The Registrar may suspend a credit union's registration for any term not exceeding 3 months, and may from time to time renew the suspension for any term not exceeding 3 months, or may cancel a credit union's registration if there is no longer a common bond between the credit union's members or the Registrar is satisfied that—
a: registration has been obtained for the credit union by fraud or mistake; or
b: the credit union exists for an illegal purpose; or
c: the credit union has wilfully, and after notice from the Registrar, breached any of the provisions of this Act; or
d: the credit union has not commenced business within 1 year of registration or has voluntarily suspended business for more than 6 months; or
e: the credit union has fewer than 21 members; or
f: the credit union has ceased to exist; or
g: at the request of the credit union, there is good reason for the cancellation or suspension; or
h: there has been a failure by the credit union to comply with any direction of the Registrar given under this Act.
1A: Subsection (1) Part 2
a: section 92(2) to (9)
b: section 93(1)
c: section 94(1) to (4) and (6)
d: section 95
e: section 96
12: Associations of credit unions to be registered
1: Section 143(3) paragraph (e)
e: to provide any other services specified in subsection (4)
2: Section 143 subsection (4)
4: Specified services for the purposes of subsection (3)(e)
a: receiving deposits or subscriptions (other than subscriptions solely of an annual or periodic nature to be used for the Association's purposes) from its component members for purposes specified in its rules:
b: making loans to its component members:
c: establishing and maintaining a central funding scheme for the benefit of its component members:
d: levying its component members the amount or amounts for purposes and in the manner specified in its rules:
e: providing, or administering any scheme providing, fidelity insurance, savings insurance, or loan protection insurance:
f: undertaking training or education programmes for its component members or members of credit unions or the public:
g: providing advisory services for its component members:
h: arranging, providing, or co-ordinating data processing or computer services for its component members. Transitional provision
13: Proceedings in relation to
section 135(4)(b) 138(c) 140(1)(c)(ii) Every application, investigation, proceeding, action, or other matter concerning a common bond that was commenced under section 135(4)(b) 138(c) 140(1)(c)(ii)


1: Title
This Act is the Insurance Companies' Deposits Amendment Act 2006.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Insurance Companies' Deposits Act 1953
4: Penalty for non-compliance
Section 20 subsection (1)
1: A person who defaults in complying with any of the requirements of this Act and, if that person is a company or mutual insurance association, every officer of that company or mutual insurance association that is in default, commits an offence and is liable on summary conviction,—
a: in the case of a company or a mutual insurance association, to a fine not exceeding $200,000:
b: in the case of an individual, to a fine not exceeding $50,000.
5: Further penalty for carrying on business after notice prohibiting
Section 22(1) $200 $2,000
6: New sections 22A to 22I inserted
The following sections are inserted after section 22
22A: Interpretation
In sections 22A to 22I industry association
a: representing members' views to non-members including the Government:
b: providing dispute resolution:
c: providing education and training for members:
d: providing social events for members:
e: establishing rules or codes of conduct New Zealand person
a: a company registered in New Zealand under the Companies Act 1993
b: an association within the meaning of the Mutual Insurance Act 1955
c: an incorporated or unincorporated body established in New Zealand:
d: a New Zealand resident within the meaning of section OE 1 of the Income Tax Act 2004 overseas company Companies Act 1993 specified insurance business
a: business for which a person is liable to pay a deposit under this Act:
b: insurance provided by an association under the Mutual Insurance Act 1955
c: the business of insurance under the Life Insurance Act 1908
22B: Certain New Zealand persons and overseas companies prohibited from holding out New Zealand connection
No New Zealand person or overseas company may hold out outside New Zealand that the person carries on a specified insurance business in New Zealand, or that the person is regulated by New Zealand law in respect of a specified insurance business, if the person does not carry on that specified insurance business in New Zealand.
22C: Certain New Zealand persons and overseas companies prohibited from using certain words in their name
1: If a New Zealand person or overseas company does not carry on specified insurance business in New Zealand, the person cannot—
a: be formed, incorporated, or registered using a name or title that includes a restricted word; or
b: change the person's name or title to a name or title that includes a restricted word; or
c: carry on any activity directly or indirectly in New Zealand (whether through an agent or otherwise) using a name or title that includes a restricted word.
2: The restricted words are the following in any language:
a: insurance:
b: assurance:
c: underwriter:
d: re-insurance:
e: any term whose meaning is the same as, or similar to, that of any term in paragraphs (a) to (d)
22D: Exception for certain insurance workers and industry associations
1: Sections 22B and 22C
a: assists in issuing or administering policies, or in collecting premiums:
b: arranges, negotiates, solicits, or promotes contracts of insurance or the renewals of contracts of insurance (or both).
2: Sections 22B and 22C
22E: Exemption from section 22C granted by Secretary
1: The Secretary may issue exemptions from section 22C
a: will not be carrying on specified insurance business in New Zealand; and
b: has a legitimate reason to use the particular word in the person's name.
2: The Secretary may grant an exemption to a person or class of persons on any terms and conditions that the Secretary thinks fit.
3: As soon as practicable, the exemption must be notified in the Gazette
4: However, the Secretary may defer notifying or not notify the reasons for granting an exemption if the Secretary is satisfied that it is proper to do so on the ground of commercial confidentiality.
5: The Secretary may vary or revoke an exemption in the same way as an exemption may be granted under this section.
6: Each notice published in the Gazette Regulations (Disallowance) Act 1989 Acts and Regulations Publication Act 1989 Information gathering powers
22F: Secretary's powers of inspection
1: The Secretary, or a person authorised by the Secretary, may exercise any powers described in subsection (2)
a: ascertaining whether a person is complying or has complied with any of the requirements of this Act; or
b: detecting offences against this Act.
2: The powers are all or any of the following:
a: to require a person, including a person carrying on the business of banking, to produce for inspection relevant documents in that person's possession or control:
b: to inspect and take copies of relevant documents:
c: to take possession of relevant documents and remove them from the place where they are kept, and retain them for a reasonable time, for the purpose of taking copies:
d: to retain relevant documents for a period that is, in all the circumstances, reasonable if there are reasonable grounds for believing that they are evidence of the commission of an offence.
3: The Secretary, or a person authorised by the Secretary, must consult with the Reserve Bank of New Zealand before exercising any of the powers conferred by subsection (2) section 2(1) of the Reserve Bank of New Zealand Act 1989
4: A person must not obstruct or hinder the Secretary, or a person authorised by the Secretary, while the Secretary or authorised person is exercising a power conferred by subsection (2)
5: If any document is taken under this section, the person who takes it must prepare a written inventory of all documents so taken, and must—
a: leave the inventory at a prominent location at the place from which the document was taken; or
b: send the inventory to the occupier or the person in charge of that place, as the case may be, within 10 working days after taking the document.
6: Nothing in this section limits or affects the privilege against self-incrimination. 1993 No 105 s 365
22G: Disclosure of information and reports
1: Subsections (2) and (3) section 22F
a: obtained a document or information in the course of making an inspection under that section; or
b: prepared a report in relation to an inspection under that section.
2: The person must, if directed to do so by the Secretary, give the document, information, or report to—
a: the Secretary; or
b: any person authorised by the Secretary to receive the document, information, or report for the purposes of detecting offences against this Act; or
c: the Minister.
3: The person must not disclose the document, information, or report except—
a: in accordance with subsection (2)
b: with the consent of the person to whom it relates and with the approval of the Secretary; or
c: with the approval of the Secretary, for the purposes of this Act; or
d: to the extent that the information, or information contained in the document or report, is available under any Act or in a public document; or
e: in the course of criminal proceedings. 1993 No 105 s 366
22H: Application of
Official Information Act 1982 and Privacy Act 1993
1: This section applies to—
a: the Minister; and
b: the Secretary or a delegate of the Secretary.
2: A person to whom this section applies may refuse to disclose a document, information, or a report in his or her possession obtained in making, or acquired as a result of, an inspection under section 22F
3: If a person requests disclosure of whether an inspection under section 22F Official Information Act 1982
a: the disclosure of that information would not be likely to prejudice the commercial position of any person; and
b: there is no other good reason for withholding that information under that Act.
4: Subsection (2) Official Information Act 1982 Privacy Act 1993 subsection (3) Official Information Act 1982 1993 No 105 s 367 Appeals
22I: Appeals from certain decisions
1: A person who is aggrieved by a refusal to disclose a document, information, or a report, or by anything done under any of sections 22F, 22G, and 22H
2: On hearing the appeal, the High Court may confirm the refusal or the doing of the thing, or give any directions, or make any determination in the matter, as the Court thinks fit. 1993 No 105 s 368
7: New section 26 added
The following section is added:
26: Regulations
The Governor-General may, by Order in Council, make regulations for all or any of the following purposes:
a: prescribing fees and charges that the Secretary may require to be paid to the Secretary in connection with an application to the Secretary to grant or vary an exemption:
b: prescribing the amounts of those fees or charges or the method by which they are to be calculated.
8: Transitional provision
1: Section 22B of the principal Act (as inserted by section 6
2: Section 22C of the principal Act (as inserted by section 6
9: Consequential amendment to
Life Insurance Act 1908
1: This section amends the Life Insurance Act 1908
2: The following section is inserted after section 36
36A: Overseas business
Sections 22A to 22I and 26 of the Insurance Companies' Deposits Act 1953
10: Consequential amendment to
Mutual Insurance Act 1955
1: This section amends the Mutual Insurance Act 1955
2: The following section is inserted after section 43
43A: Overseas business
Sections 22A to 22I and 26 of the Insurance Companies' Deposits Act 1953


1: Title
This Act is the Social Security (Long-term Residential Care) Amendment Act 2006.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Social Security Act 1964
1: Amendments to principal Act
1: Amendments to Part 1
4: Disability allowance
1: Section 69C subsection (2B)
2B: A disability allowance is not payable under this section in respect of—
a: expenses arising from the disability of a person who is a resident assessed as requiring care (as defined in section 136 section 141 or section 142
b: expenses arising from the disability of a person that are costs of residential care services supplied to the person if—
i: the person has a psychiatric, intellectual, physical, or sensory disability; and
ii: the person's accommodation costs (as defined in section 61E New Zealand Public Health and Disability Act 2000
2C: For the avoidance of doubt, nothing in paragraph (b) of subsection (2B)
2: Any money received by a person by way of a disability allowance must be repaid as a debt due to the Crown if the disability allowance was granted in respect of an application that—
a: was made after 14 June 2006; and
b: was made in respect of expenses referred to in section 69C(2B)(a) of the principal Act (as inserted by this section).
3: If, on an application made between 18 May 2006 and 18 May 2007, a disability allowance is granted to or on account of a person referred to in section 69C(2B)(b) of the principal Act (as inserted by this section) for expenses that are not costs of residential care services supplied to that person, then, despite section 80(1)
a: the date the person became entitled to receive it; or
b: 18 May 2006.
2: Amendments to Part 4
5: New sections 136AA and 136AB inserted
The following sections are inserted immediately before section 136
136AA: Purpose of this Part
The purpose of this Part is to—
a: specify the circumstances in which certain older persons are required to pay for their own long-term residential care; and
b: specify the circumstances in which a funder must contribute toward the cost of those persons' long-term residential care; and
c: provide for those persons to apply for a means assessment to determine if, and how much, a funder must contribute toward the cost of their long-term residential care; and
d: provide that those persons are not required to pay more than the maximum contribution (which amount is specified by Gazette
136AB: Overview of this Part
1: This Part sets out the regime for determining liability in respect of the cost of providing long-term residential care to an eligible person who—
a: has been needs assessed as requiring long-term residential care in a hospital or rest home indefinitely; and
b: receives that care in a hospital or rest home that is a hospital or rest home funded under the New Zealand Public Health and Disability Act 2000
2: This Part provides—
a: for the needs assessment of an eligible person to determine whether the person requires long-term residential care in a hospital or rest home indefinitely; and
b: for the means assessment of an eligible person who has been needs assessed as requiring long-term residential care in a hospital or rest home indefinitely to determine the amount that the person is liable to pay for the cost of his or her care; and
c: for a maximum contribution, which is the most that an eligible person who has been needs assessed as requiring long-term residential care indefinitely may be required to pay for the cost of his or her assessed care needs provided in a hospital or rest home that has a contract with a funder to provide long-term residential care to eligible persons; and
d: for determination of the extent to which a funder is liable to pay the cost of the long-term residential care provided to an eligible person who has been needs assessed as requiring long-term residential care indefinitely.
3: This section is by way of explanation only. If a provision of this or any other Act is inconsistent with this section, the other provision prevails.
6: Interpretation
1: Section 136 contracted care services cost of contracted care services contracted care services
a: provided by a contracted care provider; and
b: provided to an eligible person who has been needs assessed as requiring long-term residential care in a hospital or rest home indefinitely; and
c: in relation to a particular person, the services necessary to meet the person's assessed long-term residential care needs cost of contracted care services
a: is the cost of the contracted care services provided by a contracted care provider to meet the resident's assessed long-term residential care needs; and
b: is specified in the service agreement or section 88
2: Section 136 contracted care provider
a: has a service agreement; or
b: accepts payment under a section 88 personal allowance section 155 section 88 notice section 88 of the New Zealand Public Health and Disability Act 2000 service agreement section 25 of the New Zealand Public Health and Disability Act 2000
3: Paragraph (b) resident assessed as requiring care section 136 irrespective of whether a funder has any liability to pay for any of the cost of his or her care
7: Effect of being assessed as requiring long-term residential care in hospital or rest home indefinitely
Section 138(1) paragraphs (a) (b)
a: receives contracted care services if he or she is receiving long-term residential care from a contracted care provider, irrespective of whether a funder has any liability to pay for any of the cost of his or her care; and
b: is, or becomes, a resident assessed as requiring care as soon as he or she receives contracted care services and sections 139 to 142
c: is entitled, under section 144 Schedule 27
8: Personal obligation to pay for care
Section 139 subsection (1)
1: The following people are liable to pay the cost of long-term residential care provided to them in a hospital or rest home:
a: a resident assessed as requiring care; and
b: any other eligible person receiving long-term residential care from a provider.
9: Funder's liability in respect of persons whose assets are equal to or below applicable asset threshold
Section 141(4) 28 90
10: Funder's liability in respect of exempt persons and elderly victims of crime
Section 142 subsection (1)
1: In the case of an exempt person, the funder must pay the amount determined in accordance with the following formula: p = c − (b − a) where
p: is the amount the funder must pay
c: is the cost of contracted care services provided to the exempt person
b: is the amount of any benefit received by the exempt person
a: is the personal allowance.
1A: By way of explanation, the effect of subsection (1)
11: Residents assessed as requiring care aged 50 to 64 not required to pay out of assets
Section 143(2) section 141 Part 4
12: Date of means assessment
Section 145
f: in the case of a review under section 150(2A)
i: conducted by the chief executive in the event of a general adjustment of rates of benefits or allowances, the date of that general adjustment; or
ii: conducted as a result of advice received by the Department under section 149(1)
iii: conducted by the chief executive in any other case, the date on which the chief executive initiated the review.
13: Means assessment as to income
Section 147(4) 28 90
14: New section 147A inserted
The following section is inserted after section 147
147A: Deprivation of assets and income
1: If the chief executive is satisfied that a person who has applied for a means assessment, or the spouse or partner of that person, has directly or indirectly deprived himself or herself of any income or property (other than an exempt asset), the chief executive may in his or her discretion conduct the means assessment as if the deprivation had not occurred.
2: If the chief executive is satisfied that a person who has been means assessed, or the spouse or partner of that person, has directly or indirectly deprived himself or herself of any income or property (other than an exempt asset), the chief executive may in his or her discretion include that income or property in a review of the person's means assessment under section 150
15: Obligation to advise change of circumstances and right to apply for review
Section 149 subsection (1)
1A: However, subsection (1)
a: a funder has no liability under section 140 or section 142
b: the person who has been means assessed has been found to have assets equal to or less than the applicable asset threshold and the change relates to the value of that person's assets, or to the value of the assets of that person's spouse or partner.
16: Review of means assessment
1: Section 150 subsection (2)
2A: In the case only of a person who has been means assessed and been found to have assets equal to or less than the applicable asset threshold, the chief executive—
a: may review the person's means assessment annually; and
b: may, if the chief executive considers that the person's annual income has changed or is about to change, review the person's means assessment at any time.
2: Section 150(3) or subsection (2A) subsection (2)
3: Section 150 subsection (4)
4: A review must review the person's means assessment as to assets and, if necessary, the person's means assessment as to income unless subsection (4A)
4A: A review must review the person's means assessment as to income only (and not the person's means assessment as to assets) if the review is conducted under—
a: subsection (1)(a)
b: subsection (2A)
4B: A review under this section is conducted as at the date of means assessment.
17: Maximum contribution set by
Gazette Section 152 subsection (2)
2: By way of explanation, the amount of the maximum contribution set for a region is the amount agreed at a national level between funder representatives and provider representatives as being the amount that funders in that region are to pay to providers in that region for providing rest-home-level care services.
18: Regulations relating to this Part
1: Section 155(1)(e) means assessment section 147A
2: Section 155(1)(k) , as defined in Part 3 of Schedule 27
3: Section 155(2) 2006 2007
3: Other amendments
19: Amendment to Schedule 27
1: Clause 5 income-from-assets exemption income-from-assets exemption section 155
a: $805, if the person is single; or
b: $1,610, if the person's spouse or partner is a resident assessed as requiring care; or
c: $2,415 if the person's spouse or partner is not a resident assessed as requiring care
2: Regulation 5 Social Security (Long-term Residential Care) Amendment Regulations 2006
20: Further amendments to Schedule 27
Schedule 27
2: Consequential amendment
21: Amendment to Social Security (Long-term Residential Care) Regulations 2005
Regulation 9B Social Security (Long-term Residential Care) Regulations 2005 paragraph (a) For the purposes of section 147A of the Act


Crimes of Torture Amendment Act 2006

1: Title
This Act is the Crimes of Torture Amendment Act 2006.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Crimes of Torture Act 1989
1: Amendments to principal Act
4: Title repealed
The Title is repealed.
5: Interpretation
Section 2(1) The Convention , a copy of the English text of which is set out in Schedule 1
6: New Part heading and section 2A inserted
The following heading and section are inserted immediately before section 3
1: Prosecution of Crimes of Torture
2A: Purpose of this Part
The purpose of this Part is to enable New Zealand to meet its international obligations under the Convention.
7: New Part 2 added
The following Part is added after section 14
2: Prevention of Crimes of Torture
Preliminary provisions
15: Purpose of this Part
The purpose of this Part is to enable New Zealand to meet its international obligations under the Optional Protocol.
16: Interpretation
In this Part, unless the context otherwise requires,— Central National Preventive Mechanism section 31 deprived of liberty detainee Minister National Preventive Mechanism section 26
a: an Ombudsman holding office under the Ombudsmen Act 1975
b: the Police Complaints Authority:
c: the Children's Commissioner:
d: visiting officers appointed in accordance with relevant Defence Force Orders issued pursuant to sections 175 and 206 of the Armed Forces Discipline Act 1971
e: any other person, body or agency that is designated a National Preventive Mechanism Optional Protocol Schedule 2 place of detention
a: a prison:
b: a police cell:
c: a court cell:
d: a hospital:
e: a secure facility as defined in section 9(2) of the Intellectual Disability (Compulsory Care and Rehabilitation) Act 2003
f: a residence established under section 364 of the Children, Young Persons, and Their Families Act 1989
g: premises approved under the Immigration Act 1987
h: a service penal establishment as defined in section 2 of the Armed Forces Discipline Act 1971 Subcommittee Part II Visits by Subcommittee
17: Purpose of
sections 18 to 20 The purpose of sections 18 to 20 Article 11
18: Subcommittee's access to information
Every person must permit the Subcommittee to have unrestricted access to the following information in relation to places of detention in New Zealand:
a: the number of places of detention:
b: the location of places of detention:
c: the number of detainees:
d: the treatment of detainees:
e: the conditions of detention applying to detainees.
19: Subcommittee's access to places of detention and persons detained
Every person must permit the Subcommittee to have unrestricted access to—
a: any place of detention in New Zealand and to every part of that place:
b: any person in a place of detention.
20: Subcommittee may conduct interviews
1: Every person must permit the Subcommittee to interview, without witnesses, either personally or through an interpreter,—
a: any person in a place of detention:
b: any other person who the Subcommittee believes may be able to provide relevant information.
2: No person or agency who has provided information in good faith to the Subcommittee may, in respect of the provision of that information, be subject to any—
a: criminal liability:
b: civil liability:
c: disciplinary process:
d: change in detention conditions:
e: other disadvantage or prejudice of any kind.
3: Subsection (2)
4: If requested by the Subcommittee, the person in charge of a place of detention must provide a safe and secure environment for the Subcommittee to conduct an interview with any detainee who is considered likely to behave in a manner that is—
a: offensive, threatening, abusive, or intimidating to any person; or
b: threatening or disruptive to the security and order of the place of detention.
21: Experts may accompany Subcommittee
If the Subcommittee requires it, 1 or more experts selected in accordance with paragraph 3 of Article 13
22: Objection to visit by Subcommittee
1: The Minister may, by notice in writing to the Subcommittee, object to the Subcommittee having access to any place of detention for a temporary period if the Minister believes—
a: there is an urgent and compelling reason on 1 of the following grounds:
i: national defence; or
ii: public safety; or
iii: natural disaster; or
iv: serious disorder in the place of detention; and
b: that ground temporarily prevents access to the place of detention.
2: On receiving a notice under subsection (1)
23: Appointment of New Zealand officials
The Minister may appoint 1 or more persons to accompany or assist the Subcommittee during visits to places of detention in New Zealand.
24: Identification certificates
The Minister may issue a certificate identifying—
a: any member of the Subcommittee:
b: any expert accompanying the Subcommittee:
c: other persons appointed under section 23
25: Ministerial directions
1: The Minister may, by notice in writing, issue directions to any person in charge of a place of detention for the purpose of facilitating any visit to a place of detention in New Zealand by the Subcommittee.
2: A person in charge of a place of detention must comply with any directions given by the Minister under this section. National Preventive Mechanisms
26: Designation of National Preventive Mechanisms
1: In accordance with Article 17 Gazette
2: In designating a National Preventive Mechanism the Minister must have regard to the matters set out in Article 18
3: A National Preventive Mechanism may be designated—
a: in respect of such places of detention as may be specified in the notice; and
b: on any terms and conditions specified in the notice.
4: After designating 1 or more National Preventive Mechanisms under subsection (1) Gazette
a: revoke the designation of a National Preventive Mechanism:
b: designate 1 or more other National Preventive Mechanisms:
c: vary the designation of a National Preventive Mechanism to include or exclude such other places of detention as may be specified in the notice:
d: vary or revoke the terms or conditions to which the designation of a National Preventive Mechanism is subject, or revoke those terms and conditions and impose new terms and conditions.
27: Functions of National Preventive Mechanism
A National Preventive Mechanism has the following functions under this Act in respect of the places of detention for which it is designated:
a: to examine, at regular intervals and at any other times the National Preventive Mechanism may decide,—
i: the conditions of detention applying to detainees; and
ii: the treatment of detainees:
b: to make any recommendations it considers appropriate to the person in charge of a place of detention—
i: for improving the conditions of detention applying to detainees:
ii: for improving the treatment of detainees:
iii: for preventing torture and other cruel, inhuman or degrading treatment or punishment in places of detention:
c: to prepare at least 1 written report each year on the exercise of its functions under the Act during the year to which the report relates and provide that report to—
i: the House of Representatives, if the National Preventive Mechanism is an Officer of Parliament; or
ii: the Minister, if the National Preventive Mechanism is not an Officer of Parliament:
d: to provide a copy of each report referred to in paragraph (c)
28: National Preventive Mechanism's access to information
For the purposes of this Act, every person must permit a National Preventive Mechanism to have unrestricted access to the following information:
a: the number of detainees in the places of detention for which it is designated:
b: the treatment of detainees in those places of detention:
c: the conditions of detention applying to detainees in those places of detention.
29: National Preventive Mechanism's access to places of detention and persons detained
For the purposes of this Act, every person must permit a National Preventive Mechanism to have unrestricted access to—
a: any place of detention for which it is designated, and to every part of that place:
b: any person in a place of detention for which it is designated.
30: National Preventive Mechanism may conduct interviews
1: For the purposes of this Act, every person must permit a National Preventive Mechanism to interview, without witnesses, either personally or through an interpreter,—
a: any person in a place of detention for which it is designated:
b: any other person who the National Preventive Mechanism believes may be able to provide relevant information.
2: No person or agency who has provided information in good faith to a National Preventive Mechanism may, in respect of the provision of that information, be subject to any—
a: criminal liability:
b: civil liability:
c: disciplinary process:
d: change in detention conditions:
e: other disadvantage or prejudice of any kind.
3: Subsection (2)
4: If requested by the National Preventive Mechanism, the person in charge of a place of detention must provide a safe and secure environment for the National Preventive Mechanism to conduct an interview with any detainee who is considered likely to behave in a manner that is—
a: offensive, threatening, abusive, or intimidating to any person; or
b: threatening or disruptive to the security and order of the place of detention. Central National Preventive Mechanism
31: Designation of Central National Preventive Mechanism
The Minister may, at any time, by notice in the Gazette
32: Functions of Central National Preventive Mechanism
1: The functions of the Central National Preventive Mechanism, in relation to this Act, are to—
a: coordinate the activities of the National Preventive Mechanisms; and
b: maintain effective liaison with the Subcommittee.
2: In carrying out its functions, the Central National Preventive Mechanism is to—
a: consult and liaise with the National Preventive Mechanisms:
b: review the reports prepared by the National Preventive Mechanisms under section 27(c)
c: coordinate the submission of the reports prepared by the National Preventive Mechanisms under section 27(c)
d: make, in consultation with all relevant National Preventive Mechanisms, any recommendations to the Government that it considers appropriate on any matter relating to the prevention of torture and other cruel, inhuman or degrading treatment or punishment in places of detention in New Zealand. Miscellaneous provisions
33: Confidentiality of information
1: Every person must keep confidential any information that is given to him or her in the exercise of that person's functions or duties under this Act.
2: Despite anything in subsection (1)
a: enabling New Zealand to fulfil its obligations under the Optional Protocol:
b: giving effect to this Act.
3: Nothing in this Act prevents a National Preventive Mechanism or the Central National Preventive Mechanism from making public statements in relation to any matter contained in a report presented to the House of Representatives under section 27(c)(i) or section 36(1)
4: No information disclosed under subsection (2) subsection (3)
34: Powers of National Preventive Mechanism
Where a National Preventive Mechanism has powers in relation to the exercise of any functions under any other Act, the National Preventive Mechanism has, in relation to the exercise of its functions under this Part, the same powers.
35: Protections, privileges, and immunities
Where a National Preventive Mechanism has protections, privileges, and immunities in relation to the exercise of any powers and functions under any other Act, the National Preventive Mechanism has, in relation to the exercise of its functions under this Part, the same protections, privileges, and immunities.
36: Publication of National Preventive Mechanism report
1: As soon as practicable after receiving a report under section 27(c)(ii)
2: As soon as practicable after a report of a National Preventive Mechanism has been presented to the House of Representatives under subsection (1) or section 27(c)(i)
a: publicly notify where copies of the report may be inspected and purchased; and
b: make copies of the report available to the public at the place set out in the public notification, on request, for inspection free of charge and for purchase at a reasonable cost.
37: This Part not limited by other Acts
Where an agency or person (including a National Preventive Mechanism) has investigative functions under any other Act not amended by Part 2 of the Crimes of Torture Amendment Act 2006
8: New schedules added
The principal Act is amended by adding Schedules 1 and 2 set out in the Schedule.
2: Amendments to other Acts
9: Corrections Act 2004 The Corrections Act 2004 section 162
162A: Crimes of Torture Act 1989 Nothing in this Act limits the operation of Part 2 of the Crimes of Torture Act 1989
10: Health and Disability Services (Safety) Act 2001 The Health and Disability Services (Safety) Act 2001 section 47
47A: Crimes of Torture Act 1989 Nothing in this Act limits the operation of Part 2 of the Crimes of Torture Act 1989
11: Intellectual Disability (Compulsory Care and Rehabilitation) Act 2003 The Intellectual Disability (Compulsory Care and Rehabilitation) Act 2003 section 147
147A: Crimes of Torture Act 1989 Nothing in this Act limits the operation of Part 2 of the Crimes of Torture Act 1989
12: Mental Health (Compulsory Assessment and Treatment) Act 1992 The Mental Health (Compulsory Assessment and Treatment) Act 1992 section 99B
99C: Crimes of Torture Act 1989 Nothing in this Act limits the operation of Part 2 of the Crimes of Torture Act 1989
13: Ombudsmen Act 1975 The Ombudsmen Act 1975 section 32
32A: Crimes of Torture Act 1989 Nothing in this Act limits the operation of Part 2 of the Crimes of Torture Act 1989
14: Police Complaints Authority Act 1988 The Police Complaints Authority Act 1988 section 38
38A: Crimes of Torture Act 1989 Nothing in this Act limits the operation of Part 2 of the Crimes of Torture Act 1989