Abortion Legislation Act 2020

1: Title
This Act is the Abortion Legislation Act 2020.
2: Commencement
This Act comes into force on the day after the date of Royal assent.
1: Amendments to Contraception, Sterilisation, and Abortion Act 1977
3: Principal Act
This Part amends the Contraception, Sterilisation, and Abortion Act 1977 principal Act 2020-03-24 Contraception, Sterilisation, and Abortion Act 1977
4: Long Title repealed
Repeal the Long Title
5: Section 2 replaced (Interpretation)
Replace section 2
2: Interpretation
In this Act, unless the context otherwise requires,— abortion
a: means intentionally causing the termination of a woman’s pregnancy by any means, including—
i: by using a drug or combination of drugs; or
ii: by using an instrument; but
b: does not include—
i: any procedure intended to induce the birth of a live fetus believed to be viable; or
ii: any procedure to remove a dead fetus; or
iii: any contraceptive abortion service provider abortion services conscientious objection contraceptive Director-General employer entity
a: a body corporate:
b: a corporation sole:
c: an unincorporated body:
d: a sole trader health practitioner hospital medical emergency medical practitioner qualified health practitioner safe area section 17(1)
6: New sections 2A and 2B inserted
After section 2
2A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1
2B: Act binds the Crown
This Act binds the Crown.
7: Section 5 amended (Supply of contraceptives to sexual violation complainants)
1: In section 5(1)(b) another medical practitioner or a family planning clinic an alternative person who is a provider of contraceptive services and how to access the contact details of such a person
2: After section 5(3)
3A: If a medical practitioner referred to in subsection (1) or (2) has a conscientious objection to supplying or authorising the supply to the complainant of any contraceptive, the medical practitioner must tell the complainant—
a: of their conscientious objection at the earliest opportunity; and
b: how to access the contact details of another person who is a provider of contraceptive services.
8: Sections 10 to 46 replaced
Replace sections 10 to 46
10: Provision of abortion services to women not more than 20 weeks pregnant
A qualified health practitioner may provide abortion services to a woman who is not more than 20 weeks pregnant.
11: Provision of abortion services to women more than 20 weeks pregnant
1: A qualified health practitioner may only provide abortion services to a woman who is more than 20 weeks pregnant if the health practitioner reasonably believes that the abortion is clinically appropriate in the circumstances.
2: In considering whether the abortion is clinically appropriate in the circumstances, the qualified health practitioner must—
a: consult at least 1 other qualified health practitioner; and
b: have regard to—
i: all relevant legal, professional, and ethical standards to which the qualified health practitioner is subject; and
ii: the woman’s—
A: physical health; and
B: mental health; and
C: overall well-being; and
iii: the gestational age of the fetus.
3: Subsection (2)
12: Counselling
1: A health practitioner must advise a woman of the availability of counselling services if the woman—
a: seeks advice or information about whether to continue or terminate a pregnancy; or
b: advises the health practitioner of the wish to terminate a pregnancy; or
c: has terminated a pregnancy.
2: A qualified health practitioner may not, as a condition of providing abortion services to a woman, require the woman to attend counselling before or after the provision of those services.
13: Self-referral to abortion services
A qualified health practitioner may not, as a condition of providing abortion services to a woman, require the woman to be referred from a health practitioner. Miscellaneous provisions
14: Conscientious objection
1: This section applies to a person ( A B
a: contraception services:
b: sterilisation services:
c: abortion services:
d: information or advisory services about whether to continue or terminate a pregnancy.
2: If A has a conscientious objection to providing, or to assisting with providing, to B the service requested, A must tell B at the earliest opportunity—
a: of their conscientious objection; and
b: how to access the contact details of another person who is the closest provider of the service requested.
3: In subsection (2)(b) closest provider
a: the physical distance between the providers; and
b: the date and time that B makes the request under subsection (1)
c: the operating hours of the provider of the service requested.
4: This section does not override a health practitioner’s professional and legal duty to provide prompt and appropriate medical assistance to any person in a medical emergency.
15: Employer providing certain services must accommodate conscientious objection of applicant or employee unless it would cause unreasonable disruption
1: An employer that provides any of the services specified in section 14(1)
a: refuse or omit to employ the applicant for work that is available; or
b: offer or afford the applicant or the employee less favourable terms of employment, conditions of work, superannuation or other fringe benefits, and opportunities for training, promotion, and transfer than are made available to applicants or employees of the same or substantially similar capabilities employed in the same or substantially similar work; or
c: terminate the employment of the employee in circumstances in which the employment of other employees employed in the same or substantially similar work would not be terminated; or
d: subject the employee to any detriment in circumstances in which other employees employed in the same or substantially similar work would not be subjected to such detriment; or
e: retire the employee, or to require or cause the employee to retire or resign.
2: However, if accommodating an applicant’s or employee’s conscientious objection would unreasonably disrupt the employer’s provision of health services, the employer may take any of the actions described in subsection (1)
3: Accommodating an applicant’s or employee’s conscientious objection may include arranging for the duties in respect of which the applicant or employee has an objection to be carried out by an existing employee.
4: An applicant or employee who alleges that an employer has contravened this section may make a complaint under the Human Rights Act 1993 as if the complaint were a complaint of unlawful discrimination under section 22 of that Act.
5: If an applicant or employee who alleges that an employer has contravened this section is entitled to pursue a personal grievance under the Employment Relations Act 2000, the applicant or employee may take either, but not both, of the following steps:
a: apply to the Employment Relations Authority for the resolution of the grievance under that Act; or
b: make a complaint under the Human Rights Act 1993.
6: In this section, employer section 2
a: the person for whom work is done by an independent contractor; and
b: the person for whom work is done by contract workers under a contract between that person and the person who supplies the contract workers; and
c: the person for whom work is done by an unpaid worker.
16: Minister of Health to ensure availability of certain services
1: The Minister of Health must, when entering into Crown funding agreements under the New Zealand Public Health and Disability Act 2000, take reasonable steps to ensure that—
a: the following services are available throughout New Zealand:
i: the services specified in section 14(1)
ii: counselling services in relation to, or in connection with, the provision of abortion services; and
b: the following services are provided in accordance with the standards published by the Director-General under section 19(1)(b)
i: abortion services:
ii: counselling services in relation to, or in connection with, the provision of abortion services.
2: To meet the obligation under subsection (1)(a)(i)
3: In this section, emergency contraception
17: Duty of Director-General to undertake periodic reviews of certain matters
1: Not later than 5 years after the commencement of this section, and then at subsequent intervals of not more than 5 years, the Director-General must—
a: review whether there is timely and equitable access to—
i: the services specified in section 14(1)
ii: counselling services in relation to, or in connection with, the provision of abortion services; and
b: report to the Minister of Health on—
i: the outcomes of the review; and
ii: the recommendations that the Director-General considers appropriate (if any) for improving the timely and equitable access to those services.
2: The review and report under subsection (1)
18: Duty of Director-General to compile, maintain, and make available list of abortion service providers
1: The Director-General must compile and maintain a list of the names and contact details of abortion service providers in New Zealand.
2: The Director-General may not include in the list the name and contact details of any abortion service provider who advises the Director-General that they do not want their name and contact details included in the list.
3: The Director-General must ensure that the list, or the information on the list, is accessible to any person on request.
19: Duty of Director-General to collect, collate, analyse, and publish information
1: The Director-General must—
a: collect, collate, analyse, and publish information about the provision of—
i: abortion services in New Zealand; and
ii: counselling services in relation to, or in connection with, the provision of abortion services; and
b: develop and publish standards for the services described in paragraph (a)
2: However, the Director-General must not publish, under subsection (1)(a)
20: Abortion service provider to notify Director-General about abortion services provided
1: An abortion service provider must notify the Director-General after the following services are provided by or through the provider:
a: a surgical abortion; or
b: a medicine is prescribed or administered for the purpose of inducing an abortion.
2: A notification must include, in relation to the provision of the services referred to in subsection (1)
a: the information specified in Schedule 2
b: such other information the Director-General may require.
3: However, in no case may the information provided under this section include the name of the woman to whom the abortion service was provided.
4: A notification must be given—
a: not later than 1 month after the provision of the abortion service; and
b: in the form or manner required by the Director-General.
5: This section is repealed on the expiry of 18 months after the date on which it comes into force.
21: Abortion for sole purpose of sex selection
1: This Parliament opposes the performance of abortions being sought solely because of a preference for the fetus to be of a particular sex.
2: Not later than 5 years after the commencement of this section, and then at subsequent intervals of not more than 5 years, the Director-General must—
a: review whether there is any evidence of abortions being sought solely because of a preference for the fetus to be of a particular sex; and
b: report to the Minister of Health on—
i: the outcome of the review; and
ii: if there is such evidence, any recommendations that the Director-General considers appropriate for preventing abortions being sought solely because of a preference for the fetus to be of a particular sex. Abortion Law Reform Act 2019 s 16 (NSW)
22: Reports to be presented to House of Representatives
As soon as practicable after receiving a report under section 17(1) or 21(2)
23: General regulation-making power
The Governor-General may, by Order in Council, make regulations for all or any of the following purposes:
a: enabling the Director-General of Health to collect information that may be required to enable the Director-General to discharge the Director-General’s duties specified in section 17, 18, 19, or 21
b: providing for any other matters contemplated by this Act, necessary for its administration, or necessary for giving it full effect.
9: New Schedules 1 and 2 inserted
After section 23 Schedules 1 and 2 Schedule 1
2: Amendments to other enactments
1: Amendments to Crimes Act 1961
10: Amendments to Crimes Act 1961
This subpart amends the Crimes Act 1961 2020-03-24 Crimes Act 1961
11: Cross-heading above section 182 replaced
Replace the cross-heading above section 182 Killing unborn child
12: Section 182 amended (Killing unborn child)
Replace section 182(2)
2: Nothing in subsection (1) applies to any person who before or during the birth of any child causes its death by—
a: a means employed in good faith to preserve the life of the child’s mother; or
b: providing abortion services in accordance with section 10 or 11
13: Sections 182A to 187A replaced
Replace sections 182A to 187A Abortion services
183: Abortion procured by person other than health practitioner
1: A person commits an offence and is liable on conviction to a term of imprisonment not exceeding 5 years if the person is not a health practitioner and—
a: procures, or attempts to procure, an abortion for a woman; or
b: performs, or attempts to perform, an abortion on a woman.
2: The woman is not guilty of an offence under this section.
3: In this section,— abortion section 2 health practitioner
2: Amendments to Health Practitioners Competence Assurance Act 2003
14: Amendments to Health Practitioners Competence Assurance Act 2003
This subpart amends the Health Practitioners Competence Assurance Act 2003 2020-03-24 Health Practitioners Competence Assurance Act 2003
15: Section 174 amended (Duty of health practitioners in respect of reproductive health services)
1: In section 174(1)(a) sterilisation, abortion,
2: Replace section 174(1)(b)
b: the health practitioner has an objection on the ground of conscience to providing the service (a conscientious objection
3: Replace section 174(2)
2: When this section applies, the health practitioner must tell the person requesting the service at the earliest opportunity—
a: of their conscientious objection; and
b: how to access the contact details of another person who is the closest provider of the service requested.
3: In subsection (2)(b) closest provider
a: the physical distance between the providers; and
b: the date and time that the person has requested the service; and
c: the operating hours of the provider of the service requested.
3: Amendment to Health and Disability Commissioner Act 1994
16: Amendment to Health and Disability Commissioner Act 1994
This subpart amends the Health and Disability Commissioner Act 1994 2020-03-24 Health and Disability Commissioner Act 1994
17: Section 2 amended (Interpretation)
In section 2(1) health services
ii: reproductive health services, including—
A: contraception services and advice:
B: fertility services:
C: sterilisation services:
D: abortion services
4: Consequential amendments and revocation
18: Consequential amendments and revocation
1: The Act specified in Part 1
2: The legislative instrument specified in Part 2
3: The legislative instrument specified in Part 3 2020-03-24 Official Information Act 1982 Medicines Regulations 1984 Abortion Regulations 1978


1: Title
This Act is the Imprest Supply (Third for 2019/20) Act 2020.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Repeal of this Act
This Act is repealed on the close of 30 June 2020. 2020-07-01 Imprest Supply (Third for 2019/20) Act 2020
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 2019/20 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 2019/20 year in advance of authorisation under an Appropriation Act.
5: Interpretation
1: In this Act, unless the context otherwise requires,— 2019/20 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 additional to that conferred by Imprest Supply (Second for 2019/20) Act 2019
The authority conferred by this Act to incur expenses and capital expenditure, and for the making of capital injections, is in addition to, and not in substitution for, the authority conferred by the Imprest Supply (Second for 2019/20) Act 2019
7: Authority to incur expenses
1: Expenses may, during the 2019/20 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 $40,000 million.
8: Authority to incur capital expenditure
1: Capital expenditure may, during the 2019/20 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 $10,000 million.
9: Authority to make capital injections
1: Capital injections may, during the 2019/20 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 $2,000 million.


1: Title
This Act is the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020
2: Commencement
1: This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.
2: Sections 15 16 29(9)
3: Sections 8 32 34
4: Sections 37 38
5: Sections 4 5 6 7 9 10 11 12 13 14 18 21 22 23 24 25 26 27 28 29(2) and (4) to (8) 30 39
6: Sections 17 19 20 29(3)
7: Section 36
1: Amendments to Income Tax Act 2007
3: Income Tax Act 2007
This Part amends the Income Tax Act 2007 2020-03-25 Income Tax Act 2007 2020-04-01 Income Tax Act 2007 refer to section 2(5) 2020-07-01 Income Tax Act 2007 refer to section 2(6)
4: Section DB 65 repealed (Allowance for certain commercial buildings)
1: Repeal section DB 65
2: This section applies for the 2020–21 and later income years. Section 4(2) inserted 30 March 2021 section 219 Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021
5: Section EE 31 amended (Annual rate for item acquired in person’s 1995–96 or later income year)
1: In section EE 31(2)(d) building residential building
2: In section EE 31(3)(c) building residential building
3: In section EE 31
a: delete building
b: insert residential building
4: This section applies for the 2020–21 and later income years.
6: Section EE 35 amended (Special rate or provisional rate)
1: In section EE 35(2) , special excluded depreciable property, or building or residential building
2: In section EE 35(2) , an item of special excluded depreciable property, or a building or a residential building
3: In section EE 35
a: delete building special excluded depreciable property
b: insert residential building
4: This section applies for the 2020–21 and later income years.
7: Section EE 37 amended (Improvements)
1: Replace section EE 37(3)(a) and (ab)
a: a person who uses the diminishing value method or the straight-line method for the item that was improved may choose to apply subsection (4) or (5):
2: Repeal section EE 37(3B)
3: In section EE 37 grandparented structure international aircraft New Zealand
4: This section applies for the 2020–21 and later income years.
8: Section EE 38 amended (Items of low value)
1: In section EE 38(2)(b) 2005. 2005 and before 17 March 2020:
2: After section EE 38(2)(b)
c: $5,000, if the item is acquired on or after 17 March 2020 and before 17 March 2021:
d: $1,000, if the item is acquired on or after 17 March 2021.
9: Section EE 60 amended (Total deductions in section EE 56)
After section EE 60(1)(c)
d: the total amount of previous deductions under section DB 65 (Allowance for certain commercial buildings).
10: Section EE 61 amended (Meaning of annual rate)
1: In section EE 61(3B) buildings residential buildings
2: In section EE 61(3B) building residential building
3: Replace section EE 61(7B) Residential buildings
7B: The rate is 0% for all depreciation methods, if the item is a residential building.
4: In section EE 61
a: delete building special excluded depreciable property
b: insert residential building
5: This section applies for the 2020–21 and later income years.
11: Section EE 64 amended (Meaning of excluded depreciable property)
1: Repeal section EE 64(3)
2: In section EE 64 special excluded depreciable property
3: This section applies for the 2020–21 and later income years.
12: Section EE 67 amended (Other definitions)
1: In section EE 67 special excluded depreciable property
2: This section applies for the 2020–21 and later income years.
13: Section EZ 13 amended (Annual rate for item acquired on or after 1 April 1993 and before end of person’s 1994–95 income year)
1: In section EZ 13(2)(a) building residential building
2: In section EZ 13(2)(c) building residential building
3: In section EZ 13
a: delete building
b: insert residential building
4: This section applies for the 2020–21 and later income years.
14: Section EZ 14 amended (Pre-1993 depreciation rate)
1: In section EZ 14(1) buildings residential buildings
2: In section EZ 14
a: delete building
b: insert residential building
3: This section applies for the 2020–21 and later income years.
15: Section LA 5 amended (Treatment of remaining credits)
1: Replace section LA 5(4B)
4B: A person’s research and development tax credit is used by—
a: first, the Commissioner refunding the tax credit up to the maximum limit of the person’s refundability cap, by treating it as a refundable tax credit and applying section LA 6(2). There is no maximum limit for refunding the tax credit, if and to the extent to which—
i: the person is a levy body researcher:
ii: the tax credit is for eligible research and development expenditure on approved research providers:
b: secondly, applying section LY 8 (Carry forward for remaining research and development tax credits), to the extent to which paragraph (a) does not apply to the tax credit.
2: After section LA 5(5) Meaning of refundability cap
5B: For the purposes of this section, refundability cap own tax + other wholly-owned tax + other controller tax − double-dip allocation. Definition of items in formula
5C: In the formula,—
a: own tax person A
b: other wholly-owned tax
c: other controller tax
d: double-dip allocation Relationship with material
5D: Section LZ 14
3: In section LA 5
a: insert approved research provider eligible research and development expenditure ESCT FBT levy body researcher PAYE refundability cap
b: delete associated person exempt income listed company
4: This section applies for the 2019–20 and later income years.
16: Section LZ 14 inserted (Research and development tax credits’ refundability: option for 2019–20 income year)
1: After section LZ 8
LZ 14: Research and development tax credits’ refundability: option for 2019–20 income year
When this section applies
1: This section applies for a person’s 2019–20 income year when a person chooses to apply this section in their return of income for the 2019–20 income year.
2: Despite section LA 5(4B), (5B), and (5C)
a: first, the Commissioner refunding the tax credit up to a maximum of $255,000, by treating it as a refundable tax credit and applying section LA 6(2), if the person—
i: meets the corporate eligibility criteria in section MX 2 (Corporate eligibility criteria); and
ii: meets the wage intensity criteria in section MX 3 (Wage intensity criteria); and
iii: does not derive exempt income, ignoring exempt income under sections CW 9 and CW 10 (which relate to income from dividends); and
iv: is not associated with a person that derives exempt income, ignoring exempt income under sections CW 9 and CW 10:
b: secondly, applying section LY 8 (Carry forward for remaining research and development tax credits), to the extent to which paragraph (a) does not apply to the tax credit. associated person, exempt income, income year, research and development tax credit, refundable tax credit, return of income, tax credit
2: This section applies for the 2019–20 and later income years.
17: Section MA 7 amended (Meaning of full-time earner for family scheme)
1: In section MA 7 full-time earner full-time earner and earner
2: In section MA 7(1) Weekly employment Weekly employment: full-time earner
3: After section MA 7(1) Weekly employment: earner
1B: In subparts MB to MG and MZ, an earner
a: is employed during the week; or
b: has a spouse, civil union partner, or de facto partner (the partner
4: In section MA 7(2) subsection (1) subsections (1) and (1B)
5: Replace section MA 7(2)(b)
b: a person who is employed becomes incapacitated as described in subsection (3) and is unable to undertake employment in a week in which but for the incapacity they would be employed as provided by subsection (1B)(a) and (b) or would be employed for the number of hours set out in subsection (1)(a) and (b) is treated as having been employed or as having been employed for the hours referred to, as the case may be:
18: Section MC 5 amended (Third requirement: residence)
1: Replace the heading to section MC 5 Third requirement: residence or entitlement to emergency benefit
2: Replace section MC 5(1)
1: The third requirement is that—
a: the person referred to in section MC 2 or the child referred to in section MC 4 meets the residence requirements of subsections (2) and (3), as applicable:
b: the person referred to in section MC 2 is entitled to receive an emergency benefit under section 63 or 64 of the Social Security Act 2018.
3: In section MC 5(2) subsection (1) subsection (1)(a)
4: In section MC 5(3) subsection (1) subsection (1)(a)
19: Section MD 9 amended (Fifth requirement: full-time earner)
1: In section MD 9 full-time earner earner
2: In section MD 9(1) full-time earner earner
3: In section MD 9(1) a full-time earner an earner
4: In section MD 9(1)(a) a full-time earner an earner
5: In section MD 9(1)(b) a full-time earner an earner
6: In section MD 9
a: delete full-time earner
b: insert earner
20: Section MD 10 amended (Calculation of in-work tax credit)
1: In section MD 10(3)(d)(i) a full-time earner an earner
2: In section MD 10(3)(d)(ii) a full-time earner an earner
3: In section MD 10 earner
21: Section RC 3 amended (Who is required to pay provisional tax?)
1: In section RC 3(1)(a) $2,500 $5,000
2: In section RC 3(3) $2,500 $5,000
3: This section applies for the 2020–21 and later income years.
22: Section RC 4 amended (Choosing to pay provisional tax)
1: In section RC 4(1)(a) $2,500 $5,000
2: This section applies for the 2020–21 and later income years.
23: Section RC 6 amended (Standard method)
1: In section RC 6(4)(b) $2,500 $5,000
2: This section applies for the 2020–21 and later income years.
24: Section RC 9 amended (Provisional tax payable in instalments)
1: In section RC 9(4)(c) $2,500 $5,000
2: In section RC 9(10) $2,500 $5,000
3: This section applies for the 2020–21 and later income years.
25: Section RC 13 amended (Paying 2 instalments for tax year)
1: In section RC 13(1)(b)(ii) $2,500 $5,000
2: This section applies for the 2020–21 and later income years.
26: Section RC 14 amended (Paying 1 instalment for tax year)
1: In section RC 14(1)(b)(ii) $2,500 $5,000
2: This section applies for the 2020–21 and later income years.
27: Section RC 16 amended (Who may use GST ratio?)
1: In section RC 16(2)(a) $2,500 $5,000
2: This section applies for the 2020–21 and later income years.
28: Section RM 12 amended (Reduction in provisional tax liability)
1: In section RM 12(3) $2,500 $5,000
2: This section applies for the 2020–21 and later income years.
29: Section YA 1 amended (Definitions)
1: This section amends section YA 1
2: Repeal the definition of building
3: Insert, in appropriate alphabetical order: earner section MA 7
4: Repeal the definition of grandparented structure
5: In the definition of initial provisional tax liability $2,500 $5,000
6: Insert, in appropriate alphabetical order: non-residential building
7: Insert, in appropriate alphabetical order: residential building
a: means a dwelling; and
b: includes a building intended to ordinarily provide accommodation for periods of less than 28 days at a time, if the building, together with other buildings on the same land, has less than 4 units for separate accommodation
8: Repeal the definition of special excluded depreciable property
9: Insert, in appropriate alphabetic order: refundability cap section LA 5(5B)
10: Subsections (2) and (4) to (8) apply for the 2020–21 and later income years.
11: Subsection (9) applies for the 2019–20 and later income years.
30: Schedule 39 repealed (Items for purposes of definition of special excluded depreciable property)
1: Repeal schedule 39
2: This section applies for the 2020–21 and later income years.
2: Amendments to other enactments
Amendments to Tax Administration Act 1994
31: Tax Administration Act 1994
Sections 32 to 34 2020-03-25 Tax Administration Act 1994
32: Section 3 amended (Interpretation)
In section 3(1) government agency government agency
a: in section 6, includes any department or Crown entity (as those terms are defined in the Public Finance Act 1989) and any public authority (as defined in the Income Tax Act 2007):
b: is defined in schedule 7, part C, subpart 1, clause 23B(6)
33: New section 183ABAB inserted (Remission for taxpayers affected by COVID-19)
After section 183ABA
183ABAB: Remission for taxpayers affected by COVID-19
1: This section applies for a taxpayer if—
a: the taxpayer’s ability to make a payment required by a tax law on or before the due date for the payment is significantly adversely affected by COVID-19; and
b: the due date for the payment is no earlier than 14 February 2020; and
c: the taxpayer is charged with interest under Part 7 for failing to make the payment by the due date.
2: The taxpayer may ask the Commissioner to remit interest accrued after 14 February 2020 (the interest
3: The Commissioner may remit the interest if—
a: the Commissioner is satisfied that the taxpayer—
i: asked for the relief as soon as practicable; and
ii: made the payment as soon as practicable; and
b: no more than 24 months have passed since the date on which this section comes into force.
4: The time limit imposed by subsection (3)(b) may be extended by Order in Council made—
a: on the recommendation of the Minister of Revenue; and
b: within 24 months of the date on which this section comes into force.
5: An Order in Council (the order
a: expires, if not renewed under paragraph (b), after—
i: the period given in the order, if such a period is given; or
ii: if no such period is given, 6 months after the order comes into force:
b: may be renewed or replaced from time to time by an Order in Council made—
i: on the recommendation of the Minister of Revenue; and
ii: before the date on which the order would otherwise expire.
6: The Minister of Revenue may recommend the making of an Order in Council under subsection (4) or (5) to extend the time limit only if satisfied that the ability of taxpayers to pay tax on time is likely to continue, beyond the expiry of the existing time limit, to be significantly adversely affected by COVID-19.
7: An Order in Council made under subsection (4) or (5) is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012, and must be presented to the House of Representatives under section 41 of that Act.
34: Schedule 7 amended (Disclosure rules)
In schedule 7, part C, subpart 1, after clause 23
23B: Government agencies: COVID-19 response purposes
1: Section 18 does not prevent the Commissioner disclosing to a government agency information about a person or entity for the purpose of enabling the government agency to provide or fulfil any duty, obligation, or other thing in relation to any person or entity in connection with COVID-19 (including, without limitation, for the purpose of enabling the government agency to carry out an audit, review, or other enforcement function in relation to COVID-19-related assistance provided to any person or entity).
2: Despite subclause (1), the Commissioner may disclose the information only if—
a: the Commissioner considers that—
i: the information is readily available; and
ii: it is reasonable and practicable to disclose the information; and
iii: it is not undesirable to disclose the information; and
iv: the information is reasonably necessary for the purpose referred to in subclause (1); and
b: no more than 24 months have passed since the date on which this clause comes into force.
3: The time limit imposed by subclause (2)(b) may be extended by Order in Council made—
a: on the recommendation of the Minister of Revenue; and
b: within 24 months of the date on which this clause comes into force.
4: An Order in Council (the order
a: expires, if not renewed under paragraph (b), after—
i: the period given in the order, if such a period is given; or
ii: if no such period is given, 6 months after the order comes into force:
b: may be renewed or replaced from time to time by an Order in Council made—
i: on the recommendation of the Minister of Revenue; and
ii: before the date on which the order would otherwise expire.
5: An Order in Council made under subclause (3) or (4) is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012, and must be presented to the House of Representatives under section 41 of that Act.
6: In this clause, government agency
a: a department named in schedule 1 of the State Sector Act 1988:
b: the New Zealand Police:
c: the Accident Compensation Corporation:
d: Kāinga Ora–Homes and Communities. Amendment to Goods and Services Tax Act 1985
35: New section 89 of Goods and Services Tax Act 1985 inserted (COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020)
After section 88
89: COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020
A payment of the kind specified in clause 10 or 11 of the Schedule of the Goods and Services Tax (Grants and Subsidies) Order 1992 (SR 1992/323) that is made in the period commencing on 17 March 2020 and ending on 23 March 2020 is not a taxable grant or subsidy for the purposes of section 5(6D). 2020-03-25 Goods and Services Tax Act 1985 Amendments to Social Security Act 2018
36: Schedule 4 of Social Security Act 2018 amended (Rates of benefits)
1: In Schedule 4 900 450
2: In Schedule 4 1,400 700
3: In Schedule 4 1,400 700 2021-05-01 Social Security Act 2018 refer to section 2(7) Amendments to Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020
37: Section 2 of Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 amended
In section 2(35) 155 2020-03-25 Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020
38: Section 155 of Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 repealed
Repeal section 155 Amendment to Commissioner’s Table of Depreciation Rates
39: Commissioner’s Table of Depreciation Rates amended
1: The rates to apply to non-residential buildings for the purposes of the Income Tax Act 2007 Table of non-residential building depreciation rates Asset class Estimated useful life (years) DV rate (%) SL rate (%) Buildings (non-residential buildings) 50 2 1.5
2: This section applies for the 2020–21 and later income years.


1: Title
This Act is the COVID-19 Response (Urgent Management Measures) Legislation Act 2020.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
1: Amendment to Education Act 1989
3: Amendment to Education Act 1989
This Part amends the Education Act 1989 2020-03-26 Education Act 1989
4: New Part 33A inserted
After Part 33
33A: Directions relating to COVID-19
476A: Application and purpose of Part
1: This Part applies while an epidemic notice is in force for COVID-19 under section 5 of the Epidemic Preparedness Act 2006.
2: The purpose of this Part is to provide a response to the outbreak of COVID-19, and a recovery from it, that—
a: avoids, remedies, or mitigates the actual or potential adverse effects of the outbreak; and
b: facilitates co-ordinated processes and planning.
476B: Interpretation
In this Part, unless the context otherwise requires,— education entity
a: a registered school (as defined in section 2(1)):
b: a service provider (as defined in section 309):
c: a hostel (as defined in section 2(1)):
d: a private training establishment (as defined in section 159(1)):
e: an institution (as defined in section 159(1)):
f: an educational body (as defined in section 320) governing authority
476C: Power for Secretary to direct institutions in relation to COVID-19 measures
The Secretary may, for the purpose of this Part, direct the governing authority of an education entity (or the governing authorities of a class of education entities) to comply with any specified requirements—
a: to close or open the education entity or any part of it (including in relation to all, or any specified category, class, or year group, of students):
b: for the operation, control, or management of the education entity:
c: to provide education or instruction through the education entity in any specified ways (for example, through distance or online learning).
476D: Effect of directions
1: Every education entity to which a direction applies must give effect to the direction on the date on which the direction is given or on any later date that is specified in the direction.
2: A direction overrides every other provision of this Act (apart from the provisions in this Part).
476E: Publication and review of directions
1: As soon as practicable after a direction is given, the Secretary must ensure that it is published in the Gazette
2: A direction expires on the earlier of—
a: its expiry date:
b: the end of the period for which the epidemic management notice for COVID-19 is in force.
476F: Academic freedom unaffected
Nothing in this Part limits the academic freedom of institutions set out in section 161.
2: Amendment to Epidemic Preparedness Act 2006
5: Amendment to Epidemic Preparedness Act 2006
This Part amends the Epidemic Preparedness Act 2006 2020-03-26 Epidemic Preparedness Act 2006
6: Section 24 amended (Judges may modify rules of court during epidemic)
After section 24(2)(b)
ba: a District Court Judge:
3: Amendment to Local Government Act 2002
7: Amendment to Local Government Act 2002
This Part amends the Local Government Act 2002 2020-03-26 Local Government Act 2002 Note for Compiler, inserted section 25B will need amends-noting per 25B(7): “This clause is repealed when the Epidemic Preparedness (COVID-19) Notice 2020 expires or is revoked.”
8: Schedule 7 amended
In Schedule 7, after clause 25A
25B: Modifications to clause 25A while epidemic notice in force for COVID-19
1: Subclauses (2) to (4)
2: A member of a local authority, or of a committee of a local authority, has, unless lawfully excluded, the right to attend any meeting of the local authority or committee by means of audio link or audiovisual link.
3: To that end, a member may attend a meeting by means of audio link or audiovisual link despite—
a: clause 27(5)(a); and
b: any limitation or condition on the use of an audio link or audiovisual link that is contained in the local authority’s standing orders; and
c: anything else to the contrary in the local authority’s standing orders.
4: For a Civil Defence Emergency Management Group, the reference in subclause (3)
5: Subclause (6)
6: A member of the local authority or committee who attends a meeting by means of audio link or audiovisual link, in accordance with this clause, is to be counted as present for the purposes of clause 23.
7: This clause is repealed when the Epidemic Preparedness (COVID-19) Notice 2020 expires or is revoked.
4: Amendments to Local Government Official Information and Meetings Act 1987
9: Local Government Official Information and Meetings Act 1987
This Part amends the Local Government Official Information and Meetings Act 1987 2020-03-26 Local Government Official Information and Meetings Act 1987 Note for Compiler, inserted sections 46B, 47A, and 51AA will need amends-noting per respective subprovision (3)s: “This section is repealed when the Epidemic Preparedness (COVID-19) Notice 2020 expires or is revoked.”
10: New section 46B inserted (Modifications to section 46A while epidemic notice in force for COVID-19)
After section 46A
46B: Modifications to section 46A while epidemic notice in force for COVID-19
1: Despite section 46A(2), (3), and (10), an agenda and any associated report referred to in that section may be made available free of charge on the local authority’s Internet site (instead of at the locations referred to in that section).
2: A member of the public may still request a copy of the agenda or report in accordance with section 46A(5) (and that copy must be provided by post).
3: This section is repealed when the Epidemic Preparedness (COVID-19) Notice 2020 expires or is revoked.
11: New section 47A inserted (Modifications to section 47 while epidemic notice in force for COVID-19)
After section 47
47A: Modifications to section 47 while epidemic notice in force for COVID-19
1: For the purposes of section 47, open to the public
a: if it is reasonably practicable, enables access to the meeting by broadcasting live the audio or video of the meeting (for example, by broadcasting it on an Internet site); and
b: does 1 or both of the following as soon as practicable after the meeting ends:
i: makes an audio or a video recording of the meeting available on its Internet site:
ii: makes a written summary of the business of the meeting available on its Internet site.
2: The local authority must provide the live broadcast, and make the recording or summary available, free of charge.
3: This section is repealed when the Epidemic Preparedness (COVID-19) Notice 2020 expires or is revoked.
12: New section 51AA inserted (Modifications to section 51 while epidemic notice in force for COVID-19)
After section 51
51AA: Modifications to section 51 while epidemic notice in force for COVID-19
1: Despite section 51(1), meeting minutes referred to in that section may be made available free of charge on the local authority’s Internet site (instead of at the local authority’s office).
2: A member of the public may still request a copy of the minutes in accordance with section 51(2) (and, subject to section 51(3), that copy must be provided by post).
3: This section is repealed when the Epidemic Preparedness (COVID-19) Notice 2020 expires or is revoked.
5: Amendments to Residential Tenancies Act 1986
13: Residential Tenancies Act 1986
This Part amends the Residential Tenancies Act 1986 2020-03-26 Residential Tenancies Act 1986
14: New section 145 inserted (Provisions relating to outbreak of COVID-19)
After section 144
145: Provisions relating to outbreak of COVID-19
The provisions of Schedule 5
15: New Schedule 5 inserted
After Schedule 4 Schedule 5 Schedule


1: Title
This Act is the COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020.
2: Commencement
1: This Act comes into force on the date on which it receives the Royal assent, except as provided otherwise in this section.
2: Sections 17 18
3: Sections 7 8 9 10 11 13 14 15(2) 21 22
4: Sections 4 12 15(3), (4), (5), (6), (7), (8), (9), (10), (11), (13), (14), (15), and (16) 20 25 26 27 28 29
1: Amendments to Inland Revenue Acts
Income Tax Act 2007 amended
3: Income Tax Act 2007
Sections 4 to 15 Income Tax Act 2007 2020-04-30 Income Tax Act 2007 see section 2 to check with effect dates
4: Section CW 33 amended (Allowances and benefits)
1: Replace section CW 33(1)(a)
a: a monetary benefit under the Social Security Act 2018, except any of the following kinds:
i: an income-tested benefit:
ii: a payment of New Zealand superannuation equivalent assistance:
iii: a payment of veteran’s pension equivalent assistance:
2: In section CW 33 New Zealand superannuation equivalent assistance veteran’s pension equivalent assistance
5: Section DF 1 amended (Government grants to businesses)
1: After section DF 1(1)(c)
cb: the payment is not an amount of a loan under the small business cashflow scheme under section 7AA
2: In section DF 1 small business cashflow scheme
6: Section EW 45 amended (Consideration when debtor released from obligation)
1: In section EW 45(1)(b)(iii) subsection (2). subsection (2); or
iv: the terms of a loan under the small business cashflow scheme under section 7AA
2: In section EW 45 small business cashflow scheme
7: New section GB 3B inserted (Arrangements for carrying back net losses: companies)
After section GB 3
GB 3B: Arrangements for carrying back net losses: companies
When this section applies
1: This section applies when—
a: a share in a company (the loss company
b: the arrangement allows the loss company to meet the requirements of section IZ 8
c: a purpose of the arrangement is to defeat the intent and application of section IZ 8 Company treated as not meeting requirements
2: The loss company is treated as not meeting the requirements of section IZ 8 arrangement, company, share
8: Section GB 4 amended (Arrangements for grouping tax losses: companies)
1: In section GB 4(1)(b) section IZ 7 sections IZ 7 and IZ 8
2: In section GB 4(2) section IZ 7 section IZ 7 or IZ 8
9: Section IC 9 amended (Date for payment and notice to Commissioner)
1: After section IC 9(3) Exception for payment arising from election under section IZ 8
4: Despite subsection (3), for a company that is a member of a group of companies and a tax year in which the company uses a tax loss that arises from an election by another group member under section IZ 8
2: In section IC 9 group of companies net loss
10: Section ID 1 amended (Treatment of tax losses by consolidated groups)
In section ID 1(1) losses) and section IZ 8
11: New section IZ 8 inserted (Election to use net loss for 2019–20 or 2020–21 year as tax loss in preceding year)
1: After section IZ 7
IZ 8: Election to use net loss for 2019–20 or 2020–21 year as tax loss in preceding year
Terms used in this section
1: This section provides that a person who has taxable income in the 2018–19 or 2019–20 income year and a net loss in the following income year may choose to reduce the taxable income in the first year by an amount, which is treated as being available tax loss that can be used in the first income year, and subtracting the same amount from the net loss that would otherwise be available in the second income year, subject to restrictions that are expressed in terms of—
a: the offset years
b: the taxable income year
c: the initial taxable income subsection (2)(a)
d: the net loss year
e: the elected amount
f: the offset ownership period
g: the income ownership period
h: the loss ownership period
i: the group loss excess subsection (3)(b) Who may make election under this section: general rule
2: A person, other than a person who is a member of a wholly-owned group of companies during the offset ownership period, may make an election under this section for the period consisting of 2 income years beginning with the 2018–19 or the 2019–2020 income year if,—
a: in the absence of an election under this section, the person would have an amount of taxable income remaining in the taxable income year after subtracting the total amount of charitable donations for which the person has a tax credit for the taxable year under subpart LD (Tax credits for gifts and donations); and
b: in the absence of an election under this section, the person would have a net loss in the net loss year; and
c: the person is not a qualifying individual, as defined in section 3 of the Tax Administration Act 1994, in the net loss year and is not a multi-rate PIE in the offset years; and
d: when the person is a company, the person meets the requirements relating to continuity of ownership given by section IA 5 or IP 3 (which give the requirements for companies to carry forward loss balances) during the offset ownership period. Who may make election under this section: rule for member of wholly-owned group
3: A person who is a member of a wholly-owned group of companies during the offset ownership period may make an election under this section for the offset years if,—
a: in the absence of an election under this section, the person would have a net loss in the net loss year; and
b: in the absence of an election under this section, an excess of net loss would remain for the loss ownership period if the total amount of the net loss of the person and the other group members were reduced by the total amount of the net income of the person and the other group members for which the other group members have not used non-refundable tax credits to meet income tax liabilities; and
c: the person meets the requirements relating to continuity of ownership given by section IA 5 or IP 3 during the offset ownership period. Making election
4: The person makes the election by including the elected amount, which must not exceed the amount given for the person by subsection (5), (6), or (7)
a: a return of income for the taxable income year; or
b: a request that the Commissioner amend under section 113 of the Tax Administration Act 1994 the assessment for the taxable income year. Effect of election: person other than company
5: If the person is not a company, the person’s net loss for the net loss year is reduced, and the person’s available tax loss for the taxable income year is increased, by an amount that is the smallest of—
a: the initial taxable income referred to in subsection (2)(a)
b: the amount of the net loss referred to in subsection (2)(b)
c: the elected amount. Effect of election: company not in group
6: If the person is a company, other than a company that is a member of a group of companies at a time in the offset ownership period, the person’s net loss for the net loss year is reduced, and the person’s available tax loss for the taxable income year is increased, by an amount that is the smallest of—
a: the initial taxable income referred to in subsection (2)(a)
b: the amount of the net income of the person for the income ownership period:
c: the amount of the net loss referred to in subsection (2)(b)
d: the amount of the net loss of the person for the loss ownership period:
e: the elected amount. Effect of election: member of group of companies
7: If the person is a member of a group of companies at a time in the offset ownership period, the person’s net loss for the loss ownership period is reduced, and the person’s available tax loss for the income ownership period is increased, by an amount that is the smallest of—
a: the total amount of—
i: the smaller of the initial taxable income referred to in subsection (2)(a)
ii: the part of the elected amount that is made available under subparts IC and IP (which relate to the use and grouping of tax losses) to other members of the group of companies in the taxable income year:
b: if the person is a member of a wholly-owned group in the loss ownership period, the group loss excess referred to in subsection (3)(b)
c: the elected amount. Application of subparts IC and IP to amounts made available to members of group
8: In the application of subparts IC and IP to the making available by a person, to another member of a group of companies, of an amount of available tax loss arising for the person under subsection (7)
a: the amount of available tax loss that exceeds the person’s initial taxable income is a tax loss for the taxable income year for the purposes of section IC 1 (Company A making tax loss available to company B):
b: the commonality period referred to in section IC 6 (Common ownership for period) is the period consisting of the offset years:
c: the requirements in section IP 4(2)(d) and (4) and section IP 5 (which relate to breaches of continuity or commonality requirements) are not applied:
d: the requirements in section IP 4(2)(a), (ab), and (c) (Breach in income year in which tax loss component arises) are replaced by the requirements given by subsection (9) Replacement requirements in applying section IP 4(2)
9: The replacement requirements in section IP 4(2) are—
a: the net loss giving rise to the available tax loss arises in the portion of the loss ownership period that is included in the common span; and
b: the amount of the available tax loss is no more than the net income that the group company derives in the portion of the income ownership period that is included in the common span; and
c: the person and the group company provide the Commissioner with adequate financial statements under section IP 6 (Financial statements required). When allocation of net loss effective
10: The increase in the person’s available tax loss for the taxable income year is not effective until the person—
a: files a return of income for the taxable income year that includes a figure for the elected amount or an updated figure replacing a figure for the elected amount; or
b: makes a request that the Commissioner amend under section 113 of the Tax Administration Act 1994 the assessment for the taxable income year based on a figure or an updated figure for the elected amount. Requests required for some amended assessments
11: A person who makes an election under this section must make a request that the Commissioner amend under section 113 of the Tax Administration Act 1994 the assessment for the taxable income year if the elected amount used in the most recent assessment of that income year exceeds the amount permitted by this section in the return of income for the net loss year. Accounting for part years in ownership continuity period
12: If the offset ownership period for a company includes a part, but not all, of an income year, the company must provide to the Commissioner adequate financial statements for the relevant part of the income year complying with the requirements of sections IP 3(2) and (4) (Continuity breach: tax loss components of companies carried forward) and IP 6. assessment, available tax loss, Commissioner, company, continuity period, deduction, group of companies, ICA company, imputation credit account, income, income tax liability, income year, multi-rate PIE, net income, net loss, non-refundable tax credit, qualifying individual, return of income, tax loss, tax return, tax year, taxable income, wholly-owned group of companies
2: Subsection (1)
12: Section MD 6 amended (Second requirement: principal care)
1: In section MD 6(2) under section 43 or 46 of the Social Security Act 2018
2: In section MD 6 orphan’s benefit unsupported child’s benefit
13: Section RC 7 amended (Estimation method)
1: After section RC 7(3) Exception for person making election under section IZ 8
3B: A person, including a person who otherwise does not use the estimation method in the tax year, who makes an election under section IZ 8 section IZ 8
2: In section RC 7 income year return return of income shareholder-employee
3: Subsection (1)
14: Section RM 10 amended (Using refund to satisfy tax liability)
In section RM 10(4) RM 8 , or arising from an election under section IZ 8
15: Section YA 1 amended (Definitions)
1: This section amends section YA 1
2: In the definition of available tax loss
a: in paragraph (d), replace income income:
b: after paragraph (d), insert:
e: an amount treated as being an amount of available tax loss under section IZ 8
3: Insert, in appropriate alphabetical order: COVID-19 New Zealanders Stranded Overseas Support Programme
4: In the definition of dependent child under section 43 or 46 of the Social Security Act 2018
5: In the definition of financially independent
a: in paragraph (d), replace 2018 2018; or
b: after paragraph (d), insert:
e: receiving New Zealand superannuation equivalent assistance or veteran’s pension equivalent assistance
6: In the definition of income-tested benefit
g: main benefit equivalent assistance
7: Insert, in appropriate alphabetical order: main benefit equivalent assistance
a: clause 9 of the COVID-19 New Zealanders Stranded Overseas Support Programme that corresponds to a main benefit, as defined in schedule 2 of the Social Security Act 2018; or
b: clause 11 of that programme
8: In the definition of New Zealand superannuation
a: means any of the following:
i: New Zealand superannuation payable under Part 1 of the New Zealand Superannuation and Retirement Income Act 2001:
ii: New Zealand superannuation equivalent assistance; and
9: Insert, in appropriate alphabetical order: New Zealand superannuation equivalent assistance paragraph (a)(ii) New Zealand superannuation
10: Insert, in appropriate alphabetical order: orphan’s benefit
a: an orphan’s benefit payable under section 43 of the Social Security Act 2018:
b: orphan’s benefit equivalent assistance
11: Insert, in appropriate alphabetical order: orphan’s benefit equivalent assistance
12: Insert, in appropriate alphabetical order: small business cashflow scheme
13: Insert, in appropriate alphabetical order: unsupported child’s benefit
a: an unsupported child’s benefit payable under section 46 of the Social Security Act 2018:
b: unsupported child’s benefit equivalent assistance
14: Insert, in appropriate alphabetical order: unsupported child’s benefit equivalent assistance
15: Replace the definition of veteran’s pension veteran’s pension
a: a veteran’s pension, other than a portable veteran’s pension, paid or payable under Part 6 of the Veterans’ Support Act 2014:
b: veteran’s pension equivalent assistance
16: Insert, in appropriate alphabetical order: veteran’s pension equivalent assistance paragraph (b) veteran’s pension Tax Administration Act 1994 amended
16: Tax Administration Act 1994
Sections 17 to 23 Tax Administration Act 1994 2020-04-30 Tax Administration Act 1994 see section 2 to check with effect dates
17: Section 3 amended (Interpretation)
In section 3(1) disputable decision challenge notice challenge notice; or
v: to issue, or to decline to issue, a Commissioner’s COVID-19 response variation under section 6I
vi: to grant, or to decline to grant, a loan under the small business cashflow scheme under section 7AA
18: New heading and new sections 6H and 6I inserted
After section 6G COVID-19 response variations
6H: COVID-19 response: powers to vary provisions of Inland Revenue Acts
Commissioner’s discretionary power
1: Section 6I Purpose of section 6I
2: The purpose of section 6I Supplementary discretionary power
3: The discretionary power to make a variation under section 6I Application of section 6I
4: Section 6I section 6I Extended meaning of Inland Revenue Acts
5: For the purpose of this section and section 6I
6I: COVID-19 response: Commissioner’s variations
Power to vary
1: The Commissioner may vary the application of a provision in an Inland Revenue Act by—
a: extending a due date, deadline, time period, or timeframe by, within, or in relation to which—
i: a person must comply with a requirement set out in the provision:
ii: a person must make an election under the provision:
iii: a person’s entitlements, rights, or obligations are affected:
b: modifying a procedural or administrative requirement that a person must meet under the provision, for example Person treated as meeting requirements
2: A person who complies with a variation made under this section is treated as having met their requirements under the relevant Act. General application
3: A variation made under subsection (1)
a: applies to a particular class of persons or circumstances; or
b: requires certain conditions to be met for the variation to apply. Optional application
4: Despite subsection (3) for example Publication
5: The Commissioner must publish a variation made under this section in a manner chosen by the Commissioner.
19: New section 7AA inserted (Authorisation to make payments under small business cashflow scheme)
After section 7
7AA: Authorisation to make payments under small business cashflow loan scheme
1: The Commissioner, on behalf of the Crown, may grant a loan under the small business cashflow scheme (the scheme
a: meets the eligibility requirements for a loan under the scheme; and
b: makes a loan application to the Commissioner; and
c: enters into a loan contract with the Commissioner.
2: For the purposes of subsection (1)(b)
3: The person in whose name the loan application is made—
a: must provide the information to the Commissioner required by the loan contract; and
b: is bound by the terms of the loan contract and must pay or repay all amounts payable by the person under the loan contract at the times and in the manner provided in the loan contract.
4: If a person who receives a payment from the Commissioner does not meet the required eligibility requirements, the person must repay the total amount to the Commissioner immediately.
5: A loan contract under this section is not a credit contract or a consumer credit contract for the purposes of the Credit Contracts and Consumer Finance Act 2003.
6: For the purposes of this section,— loan contract
a: is provided by or on behalf of the Commissioner to a person in whose name a loan application has been made; and
b: records the terms on which a loan under the small business cashflow scheme is, or will be, made small business cashflow scheme
20: Section 80KK amended (Payment by instalment of family tax credit and Best Start tax credit (without abatement))
In section 80KK(3)(a)(i) paid or payable under the Social Security Act 1964 or the Social Security Act 2018
21: New section 113G inserted (Amended assessments: tax year to which net loss carried back under section IZ 8)
After section 113F
113G: Amended assessments: tax year to which net loss carried back under
section IZ 8
1: This section applies if—
a: a person elects to carry back a net loss from a tax year (the loss year section IZ 8
b: the Commissioner amends the assessment for the loss year because the person’s assessment for the loss year is based on an amount for the net loss carried back that does not meet the requirements of that section.
2: Despite the time bar, the Commissioner may amend the assessment for the tax year preceding the loss year at the same time as the Commissioner amends the assessment for the loss year.
22: Section 183ABAB amended (Remission for taxpayers affected by COVID-19)
1: In section 183ABAB(1)
a: in paragraph (c), replace due date. due date; and
b: after paragraph (c), insert:
d: the requirement for the payment does not arise from an election under section IZ 8
2: Subsection (1)
23: Schedule 7 amended (Disclosure Rules)
In schedule 7, after clause 45
45B: Social Development: wage subsidy scheme information
1: The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Ministry of Social Development for the purpose of the administration by the Commissioner of the small business cashflow scheme.
2: For the purposes of this clause, the chief executive of the Ministry of Social Development may from time to time provide the Commissioner with information relating to the wage subsidy scheme administered by the Ministry.
3: The Commissioner may use the information supplied under this clause in connection with the exercise or performance of any of the Commissioner’s duties, powers, or functions under the Inland Revenue Acts.
4: For the purposes of this section,— small business cashflow scheme wage subsidy scheme Child Support Act 1991 amended
24: Child Support Act 1991
Sections 25 to 29 Child Support Act 1991 2020-04-30 Child Support Act 1991 see section 2 to check with effect dates
25: Section 2 amended (Interpretation)
1: In section 2(1) COVID-19 New Zealanders Stranded Overseas Support Programme
2: In section 2(1) social security benefit
e: special assistance under the COVID-19 New Zealanders Stranded Overseas Support Programme that corresponds to a benefit of a kind specified in paragraph (a), (c), or (d), but only if granted to a sole parent (within the meaning of that Act):
f: special assistance under that programme that corresponds to a benefit of the kind specified in paragraph (b)
26: Section 9 amended (Social security beneficiaries must apply for formula assessment)
In section 9(8) unsupported child’s benefit
27: Section 27 amended (Election by receiving carer to end formula assessment)
1: In section 27(4)(a) or (d) (d), or (e)
2: In section 27(4)(b) paragraph (b) paragraph (b) or (f)
3: In section 27(4)(b) unsupported child’s benefit unsupported child’s benefit or special assistance
28: Section 35A amended (Living allowance)
Replace section 35A(2)(b)
b: for a person granted a supported living payment under subpart 4 of Part 2 of the Social Security Act 2018, special assistance under the COVID-19 New Zealanders Stranded Overseas Support Programme that corresponds to such a payment, or both, the rate set out in clause 1(c) of Part 3 of Schedule 4 of that Act (ignoring the reference to Income Test 1).
29: Section 142 amended (Payment of formula assessment child support to receiving carers who are social security beneficiaries)
After section 142(3)
4: In this section and section 143, unsupported child’s benefit
2: Amendments to other Acts
Animal Welfare Amendment Act (No 2) 2015 amended
30: Animal Welfare Amendment Act (No 2) 2015
Section 31 Animal Welfare Amendment Act (No 2) 2015 2020-04-30 Animal Welfare Amendment Act (No 2) 2015 see section 2 to check with effect dates
31: Section 2 amended (Commencement)
1: In section 2(1) Sections 5(1), (5), and (6), 9, 11(2), 13(1), 14 to 19, 23 to 25, 26, 29(1), 56, and 68(2) Sections 5(5), 23 to 26, and 56
2: After section 2(1)
1A: Sections 5(1) and (6), 9, 11(2), 13(1), 14 to 19, 29(1), and 68(2) come into force on the earlier of the following:
a: a date appointed by the Governor-General by Order in Council:
b: 9 May 2021.
3: In section 2(6) subsection (1) or (2) subsection (1), (1A), or (2) Credit Contracts Legislation Amendment Act 2019 amended
32: Credit Contracts Legislation Amendment Act 2019
Sections 33 34 Credit Contracts Legislation Amendment Act 2019 2020-04-30 Credit Contracts Legislation Amendment Act 2019 see section 2 to check with effect dates
33: Section 2 amended (Commencement)
1: Replace section 2(2)
1A: The following provisions come into force on the day after the date on which the COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 receives the Royal assent:
a: sections 6 and 7:
b: sections 16(2), 17(2), and 18(2):
c: section 25 to the extent that it relates to sections 45A, 45C, 45E, 45I, 45J, and 45K of the Credit Contracts and Consumer Finance Act 2003:
d: sections 34(1) and 37:
e: section 40(1):
f: section 49:
g: section 55(1) to the extent that it relates to new paragraphs (na) and (nb) of Schedule 1 of the Credit Contracts and Consumer Finance Act 2003:
h: section 55(3):
i: section 69(4) to the extent that it relates to regulation 6A of the Credit Contracts and Consumer Finance Regulations 2004.
2: The following provisions come into force on 1 June 2020:
a: sections 3, 5(1), 8, 9(2), 10(2) and (6), 12, 13, 14, 15, 29, 44, 56, 57, and 58:
b: sections 25, 55, and 69(4) to the extent that they have not previously been brought into force.
2: In section 2(4) 1 April 2021 1 April 2023
34: Schedule 2 amended
1: In Schedule 2 1 April 2021 commencement
2: In Schedule 2 31 March 2021 the day before commencement
3: In Schedule 2
4: In this clause, commencement Consequential amendments to Schedule 1AA of Credit Contracts and Consumer Finance Act 2003
35: Consequential amendments to Schedule 1AA of Credit Contracts and Consumer Finance Act 2003
1: This section amends Schedule 1AA
2: In clause 6 commencement commencement
3: In the heading to clause 9 : 1 June 2020 commencement
4: In clause 10(1) 1 April 2021 commencement
5: In clause 10(8) on 1 May 2021 on or after commencement
6: In the heading to clause 12 1 April 2021 commencement
7: In clause 12(1) and (3)(b) 31 March 2021 the day before commencement of section 131B
8: In clause 12(2) 1 April 2021 commencement of section 131B
9: In clause 12(4) 1 February 2021 2 months before commencement of section 131B 2020-04-30 Credit Contracts and Consumer Finance Act 2003 see section 2 to check with effect dates Public Finance Act 1989 amended
36: Public Finance Act 1989
Section 37 Public Finance Act 1989 2020-04-30 Public Finance Act 1989 see section 2 to check with effect dates
37: New section 41AA inserted (Minister may grant extension of time requirement to provide information on strategic intentions: COVID-19)
After section 41
41AA: Minister may grant extension of time requirement to provide information on strategic intentions: COVID-19
1: If a department is due to provide information on strategic intentions for a period beginning on 1 July 2020, the responsible Minister may grant the department an extension, of up to 3 months, of the period specified in section 38(4)(a).
2: However, the responsible Minister must not grant an extension under subsection (1)
a: the department is unable to, or will experience significant difficulties if required to, provide the information on or before 1 July 2020; or
b: the department is unable to adequately assess how its future operations will be affected and the extension will enable it to provide better information on strategic intentions than it would be able to if the extension were not granted.
3: If a department provides its information on strategic intentions after 1 July 2020 in reliance on an extension under this section, the information provided by the department must, despite section 38(2)(a), relate to the then current financial year and at least the following 3 financial years.
4: As soon as practicable after granting an extension, the responsible Minister must present to the House of Representatives notice of the extension and the responsible Minister’s reasons for granting it.
5: This section is repealed on 1 October 2020. Crown Entities Act 2004 amended
38: Crown Entities Act 2004
Sections 39 40 Crown Entities Act 2004 2020-04-30 Crown Entities Act 2004 see section 2 to check with effect dates
39: New section 139C inserted (Responsible Minister may grant extension of time for requirement to provide statement of intent: COVID-19)
After section 139B
139C: Responsible Minister may grant extension of time for requirement to provide statement of intent: COVID-19
1: If a Crown entity is due to provide a statement of intent for a period beginning on 1 July 2020, the responsible Minister may grant the Crown entity an extension, of up to 3 months, of the period specified in section 139(3).
2: However, the responsible Minister must not grant an extension unless the responsible Minister is satisfied that, as a consequence of the effects of COVID-19,—
a: the Crown entity is unable to, or will experience significant difficulties if required to, provide the information on or before 1 July 2020; or
b: the Crown entity is unable to adequately assess how its future operations will be affected and the extension will enable it to provide a better statement of intent than it would be able to if the extension were not granted.
3: If the responsible Minister grants an extension under this section,—
a: the time for providing a draft statement of intent to the responsible Minister under section 146(2)(a)(i) is extended by the same period; and
b: the entity must (despite section 146(2)(c)(i)) provide the final statement of intent to its responsible Minister as soon as practicable after receiving the responsible Minister’s comments (if any) but before the end of the period of the extension; and
c: the statement of intent must, if provided after 1 July 2020, relate to the then current financial year and at least the following 3 financial years (despite section 139(2)); and
d: the responsible Minister must, as soon as practicable after granting the extension, notify the Crown entity of the extension and the Minister’s reasons for granting it; and
e: the Crown entity must, as soon as practicable after receiving notice under paragraph (d)
f: the Crown entity must include, in the next annual report that it provides to its responsible Minister for presentation to the House of Representatives under section 150, a statement of the extension and the Minister’s reasons for granting it.
4: This section is repealed on 1 October 2020.
40: New section 149CA inserted (Responsible Minister may grant extension of time for obligation to prepare statement of performance expectations: COVID-19)
After section 149C
149CA: Responsible Minister may grant extension of time for obligation to prepare statement of performance expectations: COVID-19
1: A responsible Minister may grant an extension, of up to 3 months, for a Crown entity to prepare the Crown entity’s statement of performance expectations that is due to be prepared for the financial year beginning on 1 July 2020.
2: However, the responsible Minister must not grant an extension unless the responsible Minister is satisfied that, as a consequence of the effects of COVID-19,—
a: the Crown entity is unable to, or will experience significant difficulties if required to, prepare the statement of performance expectations before 1 July 2020; or
b: the Crown entity is unable to adequately assess how its operations in the forthcoming financial year will be affected and the extension will enable it to provide a better statement of performance expectations than it would be able to if the extension were not granted.
3: If the responsible Minister grants an extension under this section,—
a: the time for providing a draft statement of performance expectations to the responsible Minister under section 149I(2)(a)(i) is extended by the same period; and
b: the entity must (despite section 149I(2)(c)(i)) provide the final statement of performance expectations to its responsible Minister as soon as practicable after receiving the responsible Minister’s comments (if any) but before the end of the period of the extension; and
c: the responsible Minister must, as soon as practicable after granting the extension, notify the Crown entity of the extension and the Minister’s reasons for granting it; and
d: the Crown entity must, as soon as practicable after receiving notice under paragraph (c)
e: the Crown entity must include, in the next annual report that it provides to its responsible Minister for presentation to the House of Representatives under section 150, a statement of the extension and the Minister’s reasons for granting it.
4: This section is repealed on 1 October 2020. State-Owned Enterprises Act 1986 amended
41: State-Owned Enterprises Act 1986
Section 42 State-Owned Enterprises Act 1986 2020-04-30 State-Owned Enterprises Act 1986 see section 2 to check with effect dates
42: New section 14A inserted (Shareholding Ministers may grant extension of time for delivery of statement of corporate intent: COVID-19)
After section 14
14A: Shareholding Ministers may grant extension of time for delivery of statement of corporate intent: COVID-19
1: The shareholding Ministers of a State enterprise may grant an extension, of up to 3 months, for the State enterprise to deliver the completed statement of corporate intent relating to the financial year beginning on 1 July 2020 (and each of the immediately following 2 financial years) to the shareholding Ministers.
2: However, the shareholding Ministers must not grant an extension unless they are satisfied that, as a consequence of the effects of COVID-19,—
a: the State enterprise is unable to, or will experience significant difficulties if required to, deliver the completed statement of corporate intent before 1 July 2020; or
b: the State enterprise is unable to adequately assess how its future operations will be affected and the extension will enable it to provide a better statement of corporate intent than it would be able to if the extension were not granted.
3: If the shareholding Ministers grant an extension under this section,—
a: the time for providing a draft statement of corporate intent to the shareholding Ministers under section 14(1) is extended by the same period; and
b: the board must (despite section 14(4)) consider comments on the draft statement of corporate intent that are made to it not later than 14 days before the new date by which the completed statement of corporate intent is to be delivered; and
c: the statement of corporate intent must, if delivered after 1 July 2020, relate to the then current financial year and each of the immediately following 2 financial years (despite section 14(2)); and
d: the shareholding Ministers must, as soon as practicable after granting the extension, notify the State enterprise of the extension and the Ministers’ reasons for granting it; and
e: the State enterprise must, as soon as practicable after receiving notice under paragraph (d)
f: the State enterprise must include, in the next annual report that it provides to its responsible Minister for presentation to the House of Representatives under section 17(2), a statement of the extension and the shareholding Ministers’ reasons for granting it.
4: This section is repealed on 1 October 2020.


1: Title
This Act is the Appropriation (2018/19 Confirmation and Validation) Act 2020.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Purpose
The purpose of this Act is to—
a: confirm and validate matters relating to the 2018/19 financial year; and
b: to validate matters relating to the 2014/15, 2015/16, 2016/17, and 2017/18 financial years.
4: Interpretation
1: In this Act,— 2014/15 financial year 2015/16 financial year 2016/17 financial year 2017/18 financial year 2018/19 financial year
2: Terms or expressions used and not defined in this Act but defined in the Public Finance Act 1989
5: Confirmation of Order in Council directing transfer of amounts between output expense appropriations
The Public Finance (Transfers Between Outputs) Order 2019 2020-05-14 Public Finance (Transfers Between Outputs) Order 2019 See Public Finance (Transfers Between Outputs) Order 2018 (LI 2018/104) – PCO 21472 — for example of confirmation history note.
6: Confirmation of expenses incurred in excess of existing appropriations and approved by Minister of Finance
1: The incurring of expenses approved by the Minister of Finance under section 26B
2: The expenses are the expenses incurred in excess, but within the scope, of the existing appropriations set out in column 3 of Schedule 1
3: The amounts of the approved expenses are shown in column 4 of Schedule 1
7: Validation of unappropriated expenses for 2018/19 financial year
1: The incurring of expenses by a department in the circumstances set out in subsection (2), (3), or (4) is validated for the purposes of section 26C
2: The circumstances in this subsection are that,—
a: for the 2018/19 financial year, the department incurred expenses in excess, but within the scope, of the existing appropriations set out in column 3 of Schedule 2
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
3: The circumstances in this subsection are that,—
a: for the 2018/19 financial year, the department incurred expenses, not within the scope of any existing appropriation, against the categories of expenses set out in column 3 of Schedule 3
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
4: The circumstances in this subsection are that,—
a: for the 2018/19 financial year, the department incurred expenses in advance of the appropriations set out in column 3 of Schedule 4
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
5: In this section,— department Schedule 2 3 4 expenses Schedule 2 3 4
8: Validation of unappropriated expenses incurred by New Zealand Defence Force for 2014/15 to 2017/18 financial years
1: The incurring of expenses by the New Zealand Defence Force for Vote Defence Force in the circumstances set out in subsection (2) is validated.
2: The circumstances are that,—
a: for a financial year, the New Zealand Defence Force incurred expenses in excess, but within the scope, of an existing appropriation; and
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
3: In this section,— existing appropriation column 2 of Schedule 5 column 4 expenses column 3 of Schedule 5 financial year column 1 of Schedule 5
9: Validation of unappropriated expenses incurred by Ministry of Education for 2014/15 to 2017/18 financial years
1: The incurring of expenses by the Ministry of Education for Vote Education in the circumstances set out in subsection (2) is validated.
2: The circumstances are that—
a: the amount of the expenses is—
i: for the 2014/15 financial year, $2,895,000:
ii: for the 2015/16 financial year, $2,247,000:
iii: for the 2016/17 financial year, $3,401,000:
iv: for the 2017/18 financial year, $2,969,000; and
b: the expenses were incurred in the operation of a school risk management scheme having effect under section 78D
c: the expenses—
i: were not within the scope of any existing appropriation; and
ii: were not incurred under the authority of an Imprest Supply Act.