(1955)(0092)Marriage Act 1955#
(1955)(0092)(schedule)(1)Religious bodies#
Baptists The Church of the Province of New Zealand, commonly called the Church of England Congregational Independents The Greek Orthodox Church All Hebrew Congregations The Lutheran Churches The Methodist Church of New Zealand The Presbyterian Church of New Zealand The Roman Catholic Church The Salvation Army
(1955)(0092)(schedule)(1aa)Transitional, savings, and related provisions#
(1955)(0092)(schedule)(1aa)(part)(1)Provisions relating to Minors (Court Consent to Relationships) Legislation Act 2018#
(1955)(0092)(schedule)(1aa)(part)(1)(clause)(1)Interpretation#
In this Part,— 2018 Act means the Minors (Court Consent to Relationships) Legislation Act 2018 commencement date means the day on which the 2018 Act comes into force.
(1955)(0092)(schedule)(1aa)(part)(1)(clause)(2)Consents given under section 18 or 19 before commencement date#
Consents given under section 18 or 19 before the commencement date continue to have effect as if the 2018 Act had not been enacted.
(1955)(0092)(schedule)(2)Prohibited degrees of marriage#
(1955)(0092)(schedule)(2)(clause)(dlm5545710)#
1 A person may not marry the person's— a grandparent: b parent: c child: d grandchild: e sibling: f parent's sibling: g sibling's child: h grandparent's spouse or civil union partner: i parent's spouse or civil union partner: j spouse's or civil union partner's parent: k spouse's or civil union partner's grandparent: l spouse's or civil union partner's child: m child's spouse or civil union partner: n grandchild's spouse or civil union partner: o spouse's or civil union partner's grandchild. 2 The prohibited degrees of marriage apply whether the relationships described are by the whole blood or by the half blood. 3 In this schedule, spouse and civil union partner include a former spouse or former civil union partner, whether alive or deceased, and whether the marriage or civil union was terminated by death, dissolution, or otherwise.
(1955)(0092)(schedule)(3)Enactments repealed#
Amendment(s) incorporated in the Act(s). Amendment(s) incorporated in the Act(s). Amendment(s) incorporated in the Act(s). Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s).
(1955)(0092)(schedule)(4)Enactments ceasing to have effect in New Zealand#
(1955)(0092)(section)(1)Short Title and commencement#
1 This Act may be cited as the Marriage Act 1955. 2 This Act shall come into force on 1 April 1956.
(1955)(0092)(section)(2)Interpretation#
1 In this Act, unless the context otherwise requires,— Commonwealth country includes a territory for whose international relations the Government of a Commonwealth country is responsible marriage means the union of 2 people, regardless of their sex, sexual orientation, or gender identity marriage celebrant means a person authorised to act as a marriage celebrant under this Act Minister means the Minister of the Crown who, under the authority of any warrant or with the authority of the Prime Minister, is for the time being responsible for the administration of this Act New Zealand representative means a person who is for the time being a head of mission or head of post (within the meaning of section 2 of the Foreign Affairs Act 1988 ) or a person assigned or reassigned to service overseas under section 6 of that Act service marriage means a marriage solemnised outside New Zealand at a time when the person who solemnised it, and at least one party to it, is a member of a naval, military, or air force raised in New Zealand, and the person who solemnised it— a is both a chaplain and a marriage celebrant; or b in the case only of a marriage solemnised before 1 September 1995 , is a person duly authorised to solemnise it. 2 In this Act, unless the context otherwise requires, the terms Registrar-General , Deputy Registrar-General , and Registrar have the meanings assigned to them by section 4 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 .
(1955)(0092)(section)(2a)Transitional, savings, and related provisions#
The transitional, savings, and related provisions set out in Schedule 1AA have effect according to their terms.
(1955)(0092)(section)(3)Application of Act#
1 The provisions of this Act, so far as they relate to capacity to marry, shall apply to the marriage of any person domiciled in New Zealand at the time of the marriage, whether the marriage is solemnised in New Zealand or elsewhere. 2 The provisions of this Act, so far as they relate to the formalities of marriage, including section 18 (marriage of persons 16 and 17 years of age), apply to any marriage solemnised in New Zealand, and to any marriage solemnised under section 44 , whether or not either of the parties to any such marriage is at the time of the marriage domiciled in New Zealand.
(1955)(0092)(section)(4)Registrar-General and Deputy Registrar-General#
1 The Registrar-General shall be charged with the general administration of this Act. 2 The Deputy Registrar-General shall, under the control of the Registrar-General, have all the powers, duties, and functions of the Registrar-General. 3 During a vacancy in the office of Registrar-General, or in the case of the absence from duty of the Registrar-General, the Deputy Registrar-General shall have all the powers, duties, and functions of the Registrar-General.
(1955)(0092)(section)(7)List of marriage celebrants#
1 The Registrar-General shall in each year prepare a list of marriage celebrants (in this Part referred to as the list) and shall cause the list to be published in the Gazette . 2 The list shall contain the name of each person entitled under this Act to act as a marriage celebrant and shall be corrected or added to as the occasion may require. The Registrar-General shall cause each correction or addition to the list to be published in the Gazette . 3 The Registrar-General shall specify in each list published in the Gazette a date on which the list shall come into force, and on that date all previous lists and all corrections and additions to any previous list shall be deemed to be cancelled and of no effect.
(1955)(0092)(section)(8)Marriage celebrants of specified religious bodies#
1 Subject to the provisions of subsections (2) and (3) , there shall be entered in the list the name of any minister of religion which has been sent to the Registrar-General by any of the religious bodies enumerated in Schedule 1 . 2 The name of any minister of religion which has been sent to the Registrar-General as aforesaid shall be accompanied by a certificate to the effect that the minister is recognised by the religious body as a minister of religion of that body. 3 The certificate shall be signed by the person or persons within New Zealand in whom ecclesiastical authority over the religious body is for the time being vested, or reputed to be vested, or, if there is no such person, by 2 duly recognised office bearers of the religious body.
(1955)(0092)(section)(9)Approval of organisations#
1 Any organisation may apply to the Registrar-General in the manner hereinafter provided for approval as an organisation which may, pursuant to section 10 , nominate persons to solemnise marriages, (therein and in this section referred to as an approved organisation). 2 The application must be accompanied by a statement setting out— a the objects and beliefs of the organisation; and b the number or, if that cannot be accurately ascertained, the approximate number of members of the organisation who are of or over the age of 18 years. 2A The statement must be— a signed by the persons specified in subsection (2B), each of whom must state his or her age and address; or b approved electronically by, or on behalf of, the persons specified in subsection (2B) in a manner specified by the Registrar-General ( see also section 128 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 ). 2B The persons are— a the chief office bearer and at least 10 members of the organisation who are of or over the age of 18; or b in the case of an organisation whose constitution or tenets do not recognise a chief office bearer, at least 10 members of the organisation who are of or over the age of 18. 3 Another person must verify, either electronically in a manner specified by the Registrar-General or by statutory declaration, that the signatories to a statement signed under subsection (2A)(a) are who they claim to be and are members of the organisation ( see also section 128 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 ). 4 If the Registrar-General is satisfied that the principal object or one of the principal objects of the organisation is to uphold or promote religious beliefs or philosophical or humanitarian convictions, he or she may by notice in the Gazette declare the organisation to be an approved organisation. 4A If the Registrar-General fails or refuses to declare the organisation an approved organisation, he or she shall, if required to do so by the organisation, refer the application to the Minister who, if he or she is satisfied that the principal object or one of the principal objects of the organisation is to uphold or promote beliefs or convictions as aforesaid, may direct the Registrar-General to declare the organisation, by notice in the Gazette , an approved organisation; and in that case the Registrar-General shall forthwith do so. 6A Where an approved organisation changes its name or any of its objects, it shall forthwith give the Registrar notice in writing, signed in the manner required by subsection (2) for an application under subsection (1),— a of its former and new names; and b of whether or not its objects remain unchanged since it last stated them to the Registrar-General under this section; and c if those objects do not so remain unchanged, stating its present objects. 6B Where the Registrar-General is satisfied that an approved organisation has changed its name he or she shall notify the change by notice in the Gazette specifying that organisation's former and new names. 6C Where the Registrar-General— a has been notified under subsection (6A) that the objects of an approved organisation have changed; or b is satisfied that any of the objects of an approved organisation has changed since that organisation last stated its objects to the Registrar-General under this section,— he or she shall recommend to the Minister either— c that that organisation should continue to be an approved organisation; or d that the Minister should cancel the approval of that organisation. 6D The Registrar-General shall not recommend under subsection (6C) that an organisation should continue to be an approved organisation unless he or she is satisfied that the principal object or one of the principal objects of that organisation is to uphold or promote religious beliefs or philosophical or humanitarian convictions. 7 If— a at any time, the Minister — i becomes satisfied that, in the light of information not available to him or her or the Registrar-General (as the case may be) when an organisation was approved , or by virtue of a change in the circumstances of an approved organisation, that organisation should not continue to be an approved organisation; or ii is not satisfied (whether or not as a result of a recommendation under subsection (6C)) that the principal object or one of the principal objects of an approved organisation is to uphold or promote religious beliefs or philosophical or humanitarian convictions; or b for a continuous period of at least 12 months no person nominated by an approved organisation has his or her name on the list,— the Minister may, by notice in the Gazette , cancel the approval of that organisation; and on the date of the publication of that notice that organisation shall cease to be an approved organisation. 8 Every religious body not enumerated in Schedule 1 of which a member was an officiating minister immediately before the commencement of the Marriage Amendment Act 1976 is hereby declared to be an approved organisation.
(1955)(0092)(section)(10)Marriage celebrants from approved organisations#
1 The name of every adult member of an approved organisation nominated to be a marriage celebrant shall be sent to the Registrar-General together with a certificate from the organisation declaring that it wishes the member to be a marriage celebrant. 2 The certificate must be made or signed in the same manner as a statement under section 9(2A) to (3) . 3 If the Registrar-General is satisfied that any person so nominated is of good character and otherwise qualified to act as a marriage celebrant, and that the provisions of this Act in respect of the submission of his or her name have been complied with, he or she shall enter the name of the person on the list. 4 If the Registrar-General fails or refuses to enter in the list the name of any person nominated pursuant to this section he or she shall, if required to do so by any signatory to the certificate accompanying the person's nomination, refer the nomination to the Minister , who may direct the Registrar-General to enter the person's name in the list, and in that case the Registrar-General shall forthwith enter the person's name in the list.
(1955)(0092)(section)(11)Other persons may be marriage celebrants#
1 Any person may apply to the Registrar-General to have his or her name entered on the list. 2 The application must— a be made in a form approved for the purpose by the Registrar-General; and b contain, or be accompanied by, such information as the Registrar-General requires; and c be accompanied by the prescribed fee (if any). 3 The Registrar-General may approve an application made under subsection (1) and enter the applicant's name on the list if the Registrar-General is satisfied that— a the applicant is— i a Justice of the Peace; or ii a person who is otherwise of good character; and b the applicant will conscientiously perform the duties of a marriage celebrant under this Act and under the Births, Deaths, Marriages, and Relationships Registration Act 2021 ; and c it is in the interests of the public generally, or of a particular community (whether defined by geography, interest, belief, or some other factor) that the person be a marriage celebrant.
(1955)(0092)(section)(12)Renewal of list#
Where it is desired that any person shall continue to act as a marriage celebrant , his or her name shall, in December in each year, be sent to the Registrar-General, and the provisions of this Part shall apply in any such case as if it were an application for the original entry of the name of the person concerned in the list.
(1955)(0092)(section)(13)Removal of names from list#
1 Where the Registrar-General is satisfied that— a a marriage celebrant has died; or b a marriage celebrant no longer wishes to be a marriage celebrant; or c the organisation or religious body which submitted the name of a marriage celebrant no longer wishes him or her to be a marriage celebrant; or d the organisation which submitted the name of a marriage celebrant is no longer an approved organisation,— he or she shall remove the name of the marriage celebrant from the list and shall publish in the Gazette a correction to that effect. 2 If the Minister is satisfied— a that a marriage celebrant has wilfully failed or persistently neglected to register the particulars of any marriages or to forward or return to a Registrar or to the Registrar-General any documents required so to be forwarded or returned by this Act; or b that a marriage celebrant whose name has been entered in the list pursuant to section 11 should not continue to be a marriage celebrant— he or she may direct the Registrar-General to remove the name of that marriage celebrant from the list, and the Registrar-General shall remove the name from the list and shall publish in the Gazette a correction to that effect.
(1955)(0092)(section)(14)Evidence of list or correction to list#
1 No person shall be entitled to act as a marriage celebrant unless his or her name appears in the list. 2 A copy of the Gazette purporting to contain a copy of any list or of any correction or addition to any list published in the Gazette in accordance with this Part shall be received in any court or before any person acting judicially as conclusive evidence of the truth of any statement in any copy published as aforesaid.
(1955)(0092)(section)(14a)This Part not to limit sections 32 and 32A#
Nothing in this Part limits sections 32 and 32A (which exempt the Quakers and certain other religious bodies from observing requirements in Part 5 relating to the solemnisation of marriage in the presence of marriage celebrants).
(1955)(0092)(section)(15)Marriage of persons within prohibited degrees of relationship void#
1 Subject to the provisions of this section, a marriage which is forbidden by the provisions of Schedule 2 shall be void. 2 Any persons who are not within the degrees of consanguinity but are within the degrees of affinity prohibited by the said Schedule 2 may apply to the High Court for its consent to their marriage, and the court, if it is satisfied that neither party to the intended marriage has by his or her conduct caused or contributed to the cause of the termination of any previous marriage of the other party, may make an order dispensing with the prohibition contained in Schedule 2 so far as it relates to the parties to the application and, if such an order is made, that prohibition shall cease to apply to the parties. 3 The Registrar of the court where any order under this section is made shall send a copy in duplicate of the order to the Registrar-General. 4 No marriage not forbidden by the provisions of Schedule 2 shall be void only on the ground of consanguinity or affinity.
(1955)(0092)(section)(16)Validation of certain marriages already solemnised#
All marriages solemnised before the commencement of this Act that by virtue of section 15 would have been valid and lawful if this Act had been in force when they were solemnised shall be deemed to have been and to be valid and lawful, and the issue born of any such marriage (whether born before or after the commencement of this Act) shall be deemed to have been born in lawful wedlock: provided that where either of the parties to any such marriage has thereafter during the lifetime of the other party to the marriage and before the commencement of this Act lawfully married any other person, the first marriage shall be deemed to have been dissolved immediately before the solemnisation of the second marriage: provided also that this section shall not affect any estate, right, or interest in any real or personal property to which any person has become absolutely entitled before the commencement of this Act, or affect any proceedings commenced in any court before the commencement of this Act, or any decree, order, or judgment made or given (whether before or after the commencement of this Act) in any such proceedings.
(1955)(0092)(section)(17)Marriage of persons under 16 years of age#
1 A marriage licence shall not be issued by any Registrar and no marriage shall be solemnised by any Registrar or marriage celebrant if either of the persons intending marriage is under the age of 16 years on the date of the notice of the intended marriage given under section 23 .
(1955)(0092)(section)(18)Marriage of persons 16 and 17 years of age#
1 This section applies if, on the date on which notice of an intended marriage is given under section 23 ,— a either party to the intended marriage is aged 16 or 17 years; or b both parties to the intended marriage are aged 16 or 17 years. 2 If this section applies, a Registrar must not issue a marriage licence authorising the intended marriage, or solemnise the marriage, unless a Family Court Judge has, under this section, consented to the intended marriage. 3 A party to an intended marriage who is aged 16 or 17 years must apply to the Family Court for a Family Court Judge’s consent to the intended marriage, and a joint application may be made if both parties to the intended marriage are aged 16 or 17 years. 4 A Family Court Judge may, on receipt of an application made under subsection (3), consent to the intended marriage only if the Judge is satisfied that, for each party to the intended marriage aged 16 or 17 years,— a the party has made the application voluntarily, free of undue influence or coercion; and b the party understands the consequences of the application and wants the Judge to consent to the intended marriage; and c the intended marriage is in the party’s interests. 5 In determining whether the intended marriage is in a party’s interests, the matters the Judge must take into account include, without limitation,— a the age and maturity of the party; and b the party’s views; and c any views of the party’s parents and guardians that can reasonably be ascertained; and d any other information available to the court relevant to the party’s application.
(1955)(0092)(section)(19)Court may appoint lawyers in proceedings under section 18#
1 In any proceedings under section 18 , the Family Court Judge may appoint a lawyer to represent the applicant if the Judge is satisfied that the appointment is necessary or desirable. 2 In any proceedings under section 18 , the Family Court Judge may (whether or not an appointment is made under subsection (1))— a appoint a lawyer to assist the court; or b direct a Registrar of the court to appoint a lawyer to assist the court. 3 The fees and expenses of a lawyer appointed under subsection (1) or (2) must— a be determined in accordance with regulations made under section 16D of the Family Court Act 1980 or, if no such regulations are made, by a Registrar of the Family Court; and b be paid in accordance with that determination out of public money appropriated by Parliament for the purpose. 4 An invoice for fees and expenses rendered by a lawyer appointed under this section must be given to the Registrar of the court in which the proceedings were heard, and the Registrar may decide to adjust the amount of the invoice. 5 If the lawyer is dissatisfied with the decision of the Registrar as to the amount of the invoice, the lawyer may, within 14 days after the date of the decision, apply to a Judge of the court to review the decision, and the Judge may make any order varying or confirming the decision that the Judge considers fair and reasonable.
(1955)(0092)(section)(20)Judge may obtain cultural report#
1 In any proceedings under section 18 , the Family Court Judge may obtain a written cultural report by— a requesting a person whom the Judge considers qualified for the purpose to prepare one; or b directing the Registrar to request a person whom the Registrar considers qualified for the purpose to prepare one. 2 The court may act under subsection (1) only if satisfied that— a the information that the report will provide is essential for determining the application; and b the report is the best source of the information, having regard to the quality, timeliness, and cost of other sources; and c the proceedings will not be unduly delayed by the time taken to prepare the report; and d any delay in the proceedings will not have an unacceptable effect on the applicant. 3 If the court is entitled by subsection (2) to act under subsection (1) and if the court knows the applicant’s wishes about the obtaining of a report or can speedily ascertain them, the court must have regard to the applicant’s wishes before deciding whether or not to act under subsection (1). 4 Fees for the preparation of reports obtained under this section, and reasonable expenses incurred, must— a be determined in accordance with regulations made under section 16D of the Family Court Act 1980 or, if no such regulations are made, by a Registrar of the court; and b be paid in accordance with that determination out of public money appropriated by Parliament for the purpose. 5 In this section, cultural report means a report that is about the applicant and that covers an aspect or aspects of the applicant’s cultural background, including the applicant’s religious denomination and practice.
(1955)(0092)(section)(21)When marriage is or may be declared void#
The grounds on which a marriage is void ab initio are set out in section 31 of the Family Proceedings Act 1980 .
(1955)(0092)(section)(22)Marriages not to be void because of defects in procedure#
1 Except as provided in section 15 or in section 21 , no marriage shall be deemed to be void by reason of any error or defect in the notice, declaration, or licence required before solemnisation, or in the registration of the marriage when solemnised where the identity of the parties is not questioned, or on account of any other infringement of the provisions of this Act. 2 Nothing in this section shall exempt any marriage celebrant , Registrar, or other person who does anything contrary to the provisions of this Act from any penalty for any offence under this Act committed by any such person.
(1955)(0092)(section)(23)Notice of marriage#
1 Where 2 persons intend to marry in New Zealand, one of them shall give notice to a Registrar in a manner specified by the Registrar-General . 2 The person giving notice must verify that— a the particulars in the notice are true; and b he or she believes that the intended marriage is not prohibited by section 15 ; and c there is no other lawful impediment to the intended marriage. 2A The information in subsection (2) may be verified— a electronically in a manner specified by the Registrar-General ( see also section 128 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 ); or b by the person giving notice appearing personally before the Registrar and making a statutory declaration. 3 However, if the 2 parties to an intended marriage are ordinarily resident outside New Zealand, the requirements of subsection (1) and (2A)(b) are satisfied if— a one of the parties gives notice to the Registrar in a manner specified by the Registrar-General; and b the Registrar is satisfied that one of the parties has made a statutory declaration as to the matters in subsection (2)(a) to (c).
(1955)(0092)(section)(24)Issue of marriage licence and information return#
1 Subject to the provisions of this Act, if a marriage is to be solemnised by a marriage celebrant or under section 32 , and notice has been given to a Registrar in accordance with section 23 , the Registrar shall, not earlier than the third day after the day the notice was given, issue to the person who gave the notice— a a marriage licence in the prescribed form, authorising the marriage of the persons named in it at the place, or either of 2 places (being a place or places situated in New Zealand), specified in it; and b 2 copies of a form provided by the Registrar-General for the purpose of returning information relating to marriages solemnised by marriage celebrants or under section 32 . 1A A Registrar other than the Registrar to whom the notice was given may issue the licence and copies (and in that case the Registrar to whom the notice was given does not have to do so). 2 Notwithstanding subsection (1), if satisfied that— a a proposed marriage is not prohibited by this Act; and b the requirements of this Act have been complied with; and c the parties to the proposed marriage would otherwise be inconvenienced,— a Registrar may issue a marriage licence and marriage return forms before the third day after the day the notice concerned was given.
(1955)(0092)(section)(25)Caveats may be lodged#
1 Any person may lodge with any Registrar a caveat against the marriage of any person named in the caveat on the ground that the marriage is one in respect of which a licence should not be issued under this Act. 2 Every caveat shall be in writing signed by or on behalf of the caveator, and shall state his or her full name and residential address and the particular grounds of objection on which the caveat is founded. 3 Notice of any caveat may be given to any Registrar other than the Registrar with whom it was lodged. The notice shall be in writing signed by or on behalf of the caveator, and shall state his or her full name and residential address, the date and place of lodgement of the caveat, and the grounds of objection on which the caveat is founded. 4 Until the caveat has been withdrawn by the caveator or has been discharged as provided by section 26 , no licence in respect of the marriage of the person to whom the caveat relates shall be issued by any Registrar with whom the caveat has been lodged or to whom notice of the caveat has been given in accordance with this section, and no such Registrar shall solemnise the marriage.
(1955)(0092)(section)(26)Discharge of caveat#
1 A caveat is to be treated as discharged 1 year after the date on which it was lodged unless within that time a notice of the marriage to which the caveat relates is given under section 23 . 2 If the Registrar receives a notice under section 23 of an intended marriage against which the Registrar is aware a caveat has been lodged, the Registrar must submit the caveat to— a a Family Court Judge; or b a Family Court Associate; or c a District Court Judge, if no Family Court Judge or Family Court Associate is immediately available. 3 On receiving the caveat, the Judge or Family Court Associate must immediately— a inquire into the grounds of objection stated in the caveat; and b discharge the caveat if they are of the opinion that those grounds should not prevent the solemnisation of the marriage. 4 If a Judge or Family Court Associate has refused to discharge a caveat, any person may apply to a Family Court Judge for the discharge of the caveat. 5 On receiving an application under subsection (4), the Judge must discharge the caveat if the Judge is of the opinion that there is no longer any reason why the intended marriage should not be solemnised.
(1955)(0092)(section)(27)Vexatious caveat#
A person who lodged a caveat is liable for damages if the Judge or Family Court Associate considers the grounds on which the caveat was lodged vexatious and unreasonable.
(1955)(0092)(section)(28)Registrar to issue licence unless satisfied marriage unlawful#
A Registrar shall issue a marriage licence or solemnise a marriage, as the case may be, unless he or she has reasonable cause to believe that the marriage is prohibited by this Act or that any of the requirements of this Act have not been complied with: provided that no Registrar shall be required to solemnise a marriage at a time or on a day when his or her office is not ordinarily open for the transaction of public business under this Act unless he or she has agreed to do so.
(1955)(0092)(section)(29)Licence authorises but not obliges marriage celebrant to solemnise marriage#
1 A marriage licence shall authorise but not oblige any marriage celebrant to solemnise the marriage to which it relates. 2 Without limiting the generality of subsection (1) , no celebrant who is a minister of religion recognised by a religious body enumerated in Schedule 1 , and no celebrant who is a person nominated to solemnise marriages by an approved organisation, is obliged to solemnise a marriage if solemnising that marriage would contravene the religious beliefs of the religious body or the religious beliefs or philosophical or humanitarian convictions of the approved organisation.
(1955)(0092)(section)(30)When marriage may be solemnised#
1 A marriage shall not be solemnised by a marriage celebrant until the marriage licence issued in respect of the marriage has been delivered to him or her. 2 A marriage shall not be solemnised after the expiration of 3 months from the date of the licence issued in respect of the marriage. 3 A marriage shall not be solemnised by a Registrar before the third day after notice of the intended marriage has been given to him or her: provided that the Registrar, if he or she is satisfied that the marriage is not prohibited by this Act, that the requirements of this Act have been complied with, and that inconvenience would otherwise be caused to the persons intending marriage, may solemnise the marriage before that day. 4 A marriage shall not be solemnised by a Registrar after the expiration of 3 months from the date when notice of the intended marriage was given to him or her, or, where a caveat has been lodged, after the expiration of 3 months from the date when the caveat was withdrawn or discharged.
(1955)(0092)(section)(31)Place and form of marriage before marriage celebrant#
1 Every marriage solemnised by a marriage celebrant shall be solemnised at a place described in the marriage licence issued in respect of that marriage. 2 Subject to subsection (3), every such marriage shall take place between the persons named in the licence according to such form and ceremony as they may think fit to adopt, and shall be solemnised in the presence of a marriage celebrant and 2 or more witnesses . 3 During the solemnisation of every such marriage each party must say to the other— a I AB, take you CD, to be my legal wife or husband ; or b words to similar effect; or c in the case of the solemnisation of a marriage in accordance with the rules and procedures of a specified body that require different words to be used as a marriage vow than those set out in paragraph (a) , those words. 4 The solemnisation of a marriage may not be conducted in accordance with subsection (3)(c) unless the specified body in question first— a informs the Registrar of the words that are intended to be used in place of the words set out in subsection (3)(a) and satisfies the Registrar that the use of those words is in accordance with the rules and procedures of that body; and b notifies the Registrar of the safeguards to be adopted by that body to ensure that— i there is a clear identification of the parties to the marriage; and ii that the parties freely consent to the marriage; and iii the witnesses understand the ceremony and can verify the matters referred to in subparagraphs (i) and (ii) . 5 In this section, specified body means— a a religious body described in Schedule 1 or the subject of an exemption under section 32C : b an organisation approved under section 9 as an organisation that may nominate marriage celebrants.
(1955)(0092)(section)(32)Marriage of Quakers#
1 The provisions of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant shall not extend, and shall be deemed not to have extended, to any marriage solemnised (whether before or after the commencement of this Act) in accordance with the marriage regulations of the religious Society of Friends, commonly called Quakers, or in accordance with those regulations except so far as the regulations may require that marriages be solemnised at a place where public meetings for worship are regularly held: provided that no such marriage shall be solemnised unless a marriage licence has been issued: provided also that every such marriage shall be solemnised at a place stated in the marriage licence. 2 Every marriage to which this section applies shall be as valid as if solemnised under this Act before a marriage celebrant , and accordingly shall, for the purposes of this Act, wherever necessary be deemed to have been so solemnised. 5 Nothing in this section shall be construed to limit in any way the provisions of section 22 as to the validity of marriages.
(1955)(0092)(section)(32a)Marriage in accordance with rules and procedures of exempt religious bodies#
1 The provisions of this Part relating to the solemnisation of marriage in the presence of a marriage celebrant do not extend to marriages conducted in accordance with the rules and procedures of an exempt religious body. 2 Despite subsection (1) , a marriage to which that subsection applies— a must not be solemnised unless a marriage licence has been issued: b must be solemnised at a place stated in the marriage licence. 3 Every marriage to which subsection (1) applies is as valid as if solemnised under this Act before a marriage celebrant. 4 This section does not limit the provisions of section 22 relating to the validity of marriages. 5 In this section and in sections 32B to 32E , an exempt religious body is a body that is exempted by the Registrar-General under section 32C from observing the requirements of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant.
(1955)(0092)(section)(32b)Application to become exempt religious body#
1 A religious body (other than the religious body to which section 32 applies) may apply to the Registrar-General for an exemption from observing the requirements of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant. 2 An application made under subsection (1) must be accompanied by— a a statement setting out— i the beliefs and objects of the organisation; and ii the number or, if this cannot be accurately ascertained, the approximate number of members of the organisation of or over 18 years; and b a statement explaining why the objects and beliefs of the religious body are inconsistent with those provisions of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant; and c a statement containing a description of the rules and procedures by which the body proposes to solemnise marriages. 3 The statement referred to in subsection (2)(a) must be— a signed by the persons specified in subsection (4), each of whom must state his or her age and address; or b approved electronically by, or on behalf of, the persons specified in subsection (4) in a manner specified by the Registrar-General ( see also section 128 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 ). 4 The persons are— a the chief office bearer and at least 10 members of the religious body who are of or over the age of 18; or b in the case of a religious body whose rules and procedures or tenets do not recognise a chief office bearer, at least 10 members of the organisation who are of or over the age of 18. 5 Another person must verify, either electronically in a manner specified by the Registrar-General or by statutory declaration, that the signatories to an application signed under subsection (3)(a) are who they claim to be and are members of the body ( see also section 128 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 ).
(1955)(0092)(section)(32c)Declaration of religious body as exempt religious body#
1 The Registrar-General may, on receiving an application under section 32B , grant the exemption sought by declaring the religious body to be an exempt religious body if the Registrar-General is satisfied— a that the body is a bona fide religious body; and b that the beliefs of that body are genuinely and sincerely held by its members; and c that the beliefs or objects of that body are inconsistent with the fulfilment of the requirements of this Part relating to the solemnisation of marriage in the presence of a marriage celebrant; and d that the rules and procedures under which that body proposes to solemnise marriage are— i consistent with the requirements of this Act (other than those referred to in paragraph (c) ); and ii otherwise satisfactory. 2 If, on receiving an application under section 32B , the Registrar-General fails or refuses to declare the religious body to be an exempt religious body, the Registrar-General must, if required to do so by the religious body, refer the application to the Minister. 3 If the Minister considers that the requirements of subsection (1)(a) to (d) are satisfied, the Minister may direct the Registrar-General to declare the religious body to be an exempt religious body and, in that case, the Registrar-General must do so immediately. 4 A declaration under this section that a religious body is an exempt religious body must be made by way of notice in the Gazette .
(1955)(0092)(section)(32d)Change in beliefs or objects of exempt religious bodies#
1 If an exempt religious body changes its name or any of its beliefs or objects, it must immediately give the Registrar-General notice in writing, signed in the manner required by section 32B(2)(a) ,— a of its former and new names; and b of whether its beliefs and objects remain unchanged since it last stated them to the Registrar-General under section 32B ; and c if those beliefs and objects do not remain unchanged, stating its present beliefs and objects; and d stating whether its present beliefs and objects continue to be inconsistent with the provisions of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant. 2 If the Registrar-General is satisfied that an exempt religious body has changed its name, the Registrar must notify the change by notice in the Gazette specifying that body's former and new names. 3 Subsection (4) applies if the Registrar-General— a has been notified under subsection (1) that the beliefs or objects of an exempt religious body have changed; or b is satisfied that any of the beliefs or objects of an exempt religious body have changed since that organisation last stated its beliefs and objects to the Registrar-General under section 32B . 4 If subsection (3) applies, the Registrar-General must recommend to the Minister either— a that that exempt religious body should continue to be an exempt religious body; or b that the Minister must cancel the exemption of that body from observing the requirements of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant. 5 The Registrar-General must not recommend, under subsection (4) , that an organisation should continue to be an exempt religious body unless the Registrar-General is satisfied that the objects and beliefs of the body continue to be inconsistent with the provisions of this Part relating to the solemnisation of marriages in the presence of a marriage celebrant. 6 The Minister may exercise the power conferred by subsection (7) if, at any time, the Minister— a becomes satisfied that, in the light of information not available to the Minister or Registrar-General (as the case may be) when an exempt religious body was granted an exemption, or as a consequence of a change in the circumstances of an exempt religious body, that the body should not continue to be an exempt religious body; or b is not satisfied (whether or not as a result of a recommendation under subsection (4) ) that the beliefs and objects of the religious body are no longer inconsistent with the provisions of the Part relating to the solemnisation of marriage in the presence of a marriage celebrant. 7 If subsection (6) applies, the Minister may, by notice in the Gazette , cancel the exemption of the religious body referred to in subsection (6) , and on the date of the publication of that notice that body ceases to be an exempt religious body.
(1955)(0092)(section)(32e)List of exempt religious bodies#
1 The Registrar-General must, in each year,— a prepare a list of exempt religious bodies (in this section referred to as the list); and b ensure that the list is published in the Gazette . 2 The list must contain the name of every exempt religious body and must be corrected or added to as often as is necessary to maintain its accuracy. 3 The Registrar-General must ensure that each correction of, or addition to, the list is published in the Gazette . 4 The Registrar-General must specify in each list published in the Gazette a date on which the list comes into force, and on that date all previous lists and all corrections and additions to any previous list are cancelled and of no effect.
(1955)(0092)(section)(33)Marriages before Registrar#
1 After compliance with the provisions of this Act any marriage may be solemnised at the office of and before the Registrar and in the presence of 2 or more witnesses on any day (not being a Sunday, Good Friday, Anzac Day, or Christmas Day). 2 During the solemnisation of every such marriage each party to it shall declare: I solemnly declare that I do not know of any impediment to this marriage between me AB and CD, And shall say to the other party: I call on the people present here to witness that I, AB, take you, CD, to be my legal wife ( or husband), or words to similar effect.
(1955)(0092)(section)(33a)Registrar-General may solemnise marriage#
With his or her prior consent, notice of an intended marriage may be given to the Registrar-General or Deputy Registrar-General, and the marriage may be solemnised before him or her, in the same manner and subject to the same requirements and conditions as if he or she were a Registrar.
(1955)(0092)(section)(34)Proxy marriages#
1 Notwithstanding the provisions of this Act, a marriage solemnised in New Zealand in the absence of one party to the marriage shall, if it is solemnised in accordance with this section, be lawful. 2 A Family Court Judge may, on application in that behalf, authorise the marriage in New Zealand of any person who is resident in New Zealand to any person who is outside New Zealand if the Judge is satisfied that the person who is outside New Zealand is unable to come to New Zealand by reason of the existence of a state of war or armed conflict or by reason of the conditions of his or her service as a member of the armed forces of any Commonwealth country, or of any country for the time being allied with any Commonwealth country . 3 All the provisions of this Act shall, as far as they are applicable and with the necessary modifications, apply to any marriage to which this section relates. 4 Regulations under this Act may prescribe the form of any marriage to which this section relates before a Registrar, the manner and form in which the assent of the absent party to any such marriage shall be given, the time during which and the circumstances in which any document signed by the absent party may be revoked and the effect of any such revocation, and such other matters as may be considered necessary in respect of the solemnisation and registration of any such marriage.
(1955)(0092)(section)(35)Marriage registers#
2 Any person having lawful custody of a register book shall keep the book safely, and any such person who negligently loses the book, or wilfully or negligently destroys or defaces any entry in the book, or wilfully or negligently allows any entry in the book to be destroyed or defaced while the book is in his or her custody, commits an offence and shall be liable on conviction to a fine not exceeding $100 .
(1955)(0092)(section)(39)Foreign marriages of British subjects#
All marriages (whether solemnised before or after the commencement of this Act) which are valid in the United Kingdom by virtue of the Foreign Marriage Acts 1892 to 1947 of the Parliament of the United Kingdom, or by virtue of any Act of the Parliament of the United Kingdom passed in amendment of or in substitution for the Foreign Marriage Acts 1892 to 1947, shall be and shall be deemed always to have been as valid in New Zealand as if solemnised in New Zealand in accordance with this Act: provided that where either of the parties to any such marriage has thereafter during the lifetime of the other party to the marriage and before the commencement of this Act lawfully married any other person, the first marriage shall be deemed to have been dissolved immediately before the solemnisation of the second marriage: provided also that this section shall not affect any estate, right, or interest in any real or personal property to which any person has become absolutely entitled before the commencement of this Act, or affect any proceedings commenced in any court before the commencement of this Act, or any decree, order, or judgment made or given (whether before or after the commencement of this Act) in any such proceedings.
(1955)(0092)(section)(40)Marriages abroad of Commonwealth citizens and citizens of Ireland#
1 All marriages (whether solemnised before or after the commencement of this Act) at least one party to which is a citizen of a Commonwealth country or of the Republic of Ireland solemnised in a country other than the country of which the party is a citizen in accordance with a form authorised in that case by the law of the country of which the party is a citizen shall be as valid in New Zealand as if solemnised in New Zealand in accordance with this Act. 2 Nothing in this section shall affect the validity of any marriage solemnised out of New Zealand in accordance with the law of the country where the marriage was solemnised.
(1955)(0092)(section)(41)Certificate of no impediment to person intending foreign marriage#
1 A person who intends to marry outside New Zealand in accordance with the law of another country or jurisdiction may apply to the Registrar-General for a certificate of no impediment. 2 An application must— a be made in the prescribed form; and b contain the prescribed information; and c be accompanied by the prescribed fee. 3 On receipt of an application, the Registrar-General must make whatever searches and inquiries he or she considers appropriate. 4 The provisions of sections 25(1) to (3) and 26 apply in respect of intended marriages to which this section relates in the same way as they apply to marriages intended to be solemnised in New Zealand. 5 The Registrar-General may issue a certificate of no impediment to the applicant if— a any caveat lodged within 14 days of the Registrar-General receiving an application under subsection (1) is withdrawn by the caveator or discharged under section 26 ; and b the Registrar-General is satisfied that no lawful impediment to the intended marriage has been shown to exist.
(1955)(0092)(section)(42)Notice of intended marriage outside New Zealand#
1 Where any citizen of a Commonwealth country or of the Republic of Ireland resident in New Zealand for at least 7 days desires to marry outside New Zealand under the Foreign Marriage Acts 1892 to 1947 of the Parliament of the United Kingdom or to marry any such citizen in the United Kingdom, he or she may give notice to a Registrar in a manner specified by the Registrar-General . 2 The person giving notice must verify that— a the particulars in the notice are true; and b he or she believes the intended marriage is not prohibited by Schedule 2 ; and c there is no other lawful impediment to the intended marriage. 2A The information in subsection (2) may be verified— a electronically in a manner specified by the Registrar-General ( see also section 128 of the Births, Deaths, Marriages, and Relationships Registration Act 2021 ); or b by the person giving notice appearing personally before the Registrar and making a statutory declaration. 3 If the person giving notice is under the age of 20 years, the same consent shall be required as in the case of a marriage to be solemnised in New Zealand. 4 The provisions of section 25 relating to caveats shall apply in respect of intended marriages to which this section relates as they apply to marriages intended to be solemnised in New Zealand. 5 Subject to the provisions of subsections (2) to (4) , the Registrar shall, after the expiry of 14 days from the date of giving notice, issue a certificate in the prescribed form that notice of the intended marriage has been given.
(1955)(0092)(section)(43)New Zealand representative may attend marriage abroad of New Zealand citizen and give certificate#
1 Any New Zealand representative who has attended the marriage of a New Zealand citizen in a country other than New Zealand and is satisfied that the marriage has been solemnised in accordance with the formalities of the law of that other country may give a certificate in the prescribed form and shall forward a duplicate copy of the certificate to the Registrar-General.
(1955)(0092)(section)(44)Validity of service marriages#
A service marriage shall be deemed to have been and to be as valid as if it had been solemnised in New Zealand in accordance with the provisions of this Act.
(1955)(0092)(section)(57)Offence to alter register book without authority#
Any person who without the authority of the Registrar-General makes any alteration in a register book, or any person having lawful custody of a register book who permits any such alteration, commits an offence and shall be liable on conviction to a fine not exceeding $100 .
(1955)(0092)(section)(58)Offence to solemnise marriage contrary to provisions of this Act#
Every Registrar who knowingly and wilfully issues any marriage licence or solemnises any marriage contrary to the provisions of this Act, or where there is any other lawful impediment to the marriage, and every marriage celebrant who knowingly and wilfully solemnises any marriage contrary to the provisions of this Act, or where there is any other lawful impediment to the marriage, commits an offence and shall be liable on conviction to imprisonment for a term not exceeding 5 years, or to a fine not exceeding $600 , or to both.
(1955)(0092)(section)(59)Offence to solemnise marriage falsely pretending to be marriage celebrant#
Every person who falsely pretends to be a marriage celebrant and solemnises any marriage, knowingly and wilfully so doing, commits an offence and shall be liable on conviction to imprisonment for a term not exceeding 5 years.
(1955)(0092)(section)(60)Offences in connection with false statements and improper solemnisation of marriages#
Every person commits an offence and shall be liable on conviction to imprisonment for a term not exceeding 2 years, or to a fine not exceeding $400 , or to both, who knowingly and wilfully— a makes or causes to be made any false declaration or verification for the purposes of this Act; or b makes or causes to be made, for the purpose of being inserted in any register book, a false statement of any of the particulars required to be known and registered under the provisions of this Act; or c notifies any Registrar of the lodgement of a caveat under section 25 if in fact no such caveat has been lodged.
(1955)(0092)(section)(63)Limitation on prosecutions#
No prosecution under this Act shall be commenced after the expiration of 3 years from the date when the offence was committed.
(1955)(0092)(section)(64)Regulations#
1 The Governor-General may from time to time, by Order in Council, make regulations for all or any of the following purposes: a prescribing fees for the doing of any act under this Act: b prescribing forms to be used for the purposes of this Act and the matters to be specified in such forms: c providing for such other matters as are contemplated by or necessary to give full effect to the provisions of this Act and its due administration. 2 Where the Registrar-General or any Registrar is empowered by this Act to do any act for which a fee is payable, he or she may refuse to do the act until the fee is paid. 3 Notwithstanding the provisions of any regulations under this Act, the Registrar-General may dispense with the payment of any fee payable under this Act. 4 Regulations under this section are secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1955)(0092)(section)(64a)Rules of procedure#
1 Rules may be made under section 16A of the Family Court Act 1980 regulating the practice and procedure of the Family Court in proceedings under sections 18 and 26 . 2 The rules do not affect the practice and procedure of the District Court in proceedings under section 26 .
(1955)(0092)(section)(64aa)Registrar-General may specify manner of application and verification of information#
1 The Registrar-General may specify— a the manner in which a notice may be given for the purposes of sections 23 and 42 , including specifying— i when, where, and how the notice may be given; and ii forms (including electronic forms) requiring information or setting out information that must be provided in the notice; and iii requirements in connection with the use of specified forms; and b the manner in which information may be verified electronically for the purposes of sections 9 , 10 , 23 , 32B , and 42 , including specifying— i when and how information must be verified; and ii what evidence must be provided to verify the information; and iii requirements with which evidence must comply. 2 Information required by a form specified under subsection (1)(a)(ii) must be prescribed by regulations.
(1955)(0092)(section)(66)Disposition of fines and fees#
All fines recovered and all fees received by a Registrar or the Registrar-General under this Act shall be paid into and form part of a Crown Bank Account .
(1955)(0092)(section)(67)Repeals and savings#
1 The enactments specified in Schedule 3 are hereby repealed. 2 The enactments specified in Schedule 4 shall, at the commencement of this Act, cease to have effect as part of the law of New Zealand. 3 Without limiting the provisions of the Acts Interpretation Act 1924 , it is hereby declared that the repeal of any provision by this Act shall not affect any document made or any thing whatsoever done under the provision so repealed or under any corresponding former provision, and every such document or thing, so far as it is subsisting or in force at the time of the repeal and could have been made or done under this Act, shall continue and have effect as if it had been made or done under the corresponding provision of this Act and as if that provision had been in force when the document was made or the thing was done. 4 It is hereby declared that the provisions of sections 20 and 21 of the Acts Interpretation Act 1924 shall apply to the enactments to which subsection (2) applies as if those enactments were Acts of the General Assembly of New Zealand.
(1973)(0005)Rates Rebate Act 1973#
(1973)(0005)(schedule)(1)Transitional, savings, and related provisions#
(1973)(0005)(schedule)(1)(part)(1)Provisions relating to Rates Rebate Amendment Act 2025#
(1973)(0005)(schedule)(1)(part)(1)(clause)(1)Saving#
A ratepayer’s entitlement to a rebate for a rating year ending before 1 July 2025, and the amount (if any) of that rebate, must be determined as if the Rates Rebate Amendment Act 2025 had not been enacted.
(1973)(0005)(section)(1)Short Title and commencement#
1 This Act may be cited as the Rates Rebate Act 1973. 2 This Act shall be deemed to have come into force on 1 April 1973.
(1973)(0005)(section)(2)Interpretation#
1 In this Act, unless the context otherwise requires,— cardholder has the meaning given in regulation 282 of the Social Security Regulations 2018 child means a person under the age of 18 years who is not married or in a civil union or a de facto relationship dependant , in relation to any ratepayer, means— a a child who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, is a child who ordinarily resides on the property in respect of which the rates are payable and is a child— i whose care is primarily the responsibility of the ratepayer or his or her spouse or partner ; and ii who is being maintained as a member of the ratepayer's family; and iii who is financially dependent on the ratepayer or his or her spouse or partner ; and iv who is not a person in respect of whom payments were being made under section 363 of the Oranga Tamariki Act 1989 ; or b a relative of the ratepayer (other than a child to whom paragraph (a) applies or the spouse or partner of the ratepayer) by blood, marriage, by or through a civil union or de facto relationship, or by adoption who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable and who, at the commencement of that year, receives a social security benefit under the Social Security Act 2018 income , in relation to any ratepayer and to any preceding tax year ,— a includes all money received by the ratepayer from any source for the use or advantage of the ratepayer; and b includes all money received by the spouse or partner of the ratepayer from any source (being a spouse or partner who is ordinarily resident on the property in respect of which a rebate of rates is applied for under this Act) for the use or advantage of the spouse or partner of the ratepayer; and c includes, in the case of a ratepayer who carries on any business as a self-employed person, the amount that would be the ratepayer's net income in the preceding tax year (within the meaning of the Income Tax Act 2007 ) if the only income for that year of the ratepayer was derived in carrying on that business; but d does not include— i any capital money received from any source: ii any payment made under the Veterans’ Support Act 2014 other than— A weekly income compensation; or B weekly compensation (whether for a veteran or the veteran’s family); or C veteran’s pension; or D retirement lump sum; or E children’s pension; or F dependant’s pension: iii any pension or periodical allowance or any part thereof received by any person from the Government of any Commonwealth country (other than New Zealand) that the chief executive of the department for the time being responsible for the administration of the Social Security Act 2018 determines is analogous to a payment described in subparagraph (ii): iv any money received as a grant to meet funeral expenses: v any money paid in respect of any military decoration and received by the recipient of such decoration: vi any family tax credit payable under the Income Tax Act 2007 : vii any salary or wages of a person in receipt of any supported living payment, sole parent support, or related emergency benefit under the Social Security Act 2018 or a veteran's pension under Part 6 of the Veterans' Support Act 2014 or a veteran's pension under the Social Welfare (Transitional Provisions) Act 1990 , being salary or wages earned in respect of a period before the date of commencement of that benefit or pension: viii any winter energy payment received under the Social Security Act 2018 local authority means a local authority within the meaning of the Local Government Act 2002 operator has the same meaning as in section 5 of the Retirement Villages Act 2003 partner , in relation to any ratepayer, means the civil union partner or de facto partner of the ratepayer, being a civil union partner or de facto partner who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable preceding tax year means the period of 12 months ending with 31 March preceding the commencement of the rating year in respect of which the application is made property means— a a rating unit within the meaning of sections 5B and 5C of the Rating Valuations Act 1998 ; or b a separate rating area within the meaning of section 5 of the Local Government (Rating) Act 2002 ratepayer has the meaning given to that term in section 10 of the Local Government (Rating) Act 2002 rates , in relation to a residential property, means— a a general rate or targeted rate or uniform annual general charge that is assessed on the property, but does not include— i the amount of a discount that is allowed under section 55(3) or 56(4) of the Local Government (Rating) Act 2002 , whether or not the discount has been allowed to the ratepayer in question; or ii the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 ; or iii rates for which judgment has been entered in a court; and b charges set and collected under section 86 , 87 , or 88 of the Local Government (Water Services) Act 2025 ; and c charges set and collected by Watercare Services Limited for providing water supply services and wastewater services under the Local Government (Water Services) Act 2025 rates rebate or rebate includes a refund of rates under section 6 rating year means a period of 12 months beginning on 1 July resident has the same meaning as in section 5 of the Retirement Villages Act 2003 residential property means— a a rating unit or separate rating area under the Local Government (Rating) Act 2002 that is used as the usual place of residence of the ratepayer at the commencement of the rating year in respect of which an application for a rebate under this Act is made, but does not include any unit or separate rating area that is also used principally for commercial or industrial or business or farming purposes; or b a rating unit under the Local Government (Rating) Act 2002 that is used as a retirement village at the commencement of the rating year in respect of which an application for a refund under section 7A is made residential unit has the same meaning as in section 5 of the Retirement Villages Act 2003 retirement village has the meaning specified in section 6 of the Retirement Villages Act 2003 spouse , in relation to any ratepayer, means the wife or husband of the ratepayer, being a wife or husband who, at the commencement of the rating year in respect of which an application for a rebate under this Act is made, ordinarily resides on the property in respect of which the rates are payable SuperGold Card has the meaning given in regulation 282 of the Social Security Regulations 2018 territorial authority means a territorial authority within the meaning of the Local Government Act 2002 . 2 For the purposes of paragraph (c) of the definition of the term income in subsection (1), any income of any person allowed by any provision of the Income Tax Act 2007 to be spread back or forward or allowed to be apportioned to a financial year earlier or later than that in which it was derived shall be included in the income of that person for the financial year in which it was derived. 3 For the purposes of the rating year commencing on 1 July 1990, the expression immediately preceding rating year shall refer,— a in sections 3(1)(a)(ii) and 4 , to the period of 12 months ending on 30 June 1990: b in section 8(1)(a)(i) and (ii) , to the period of 12 months ending on 31 March 1990.
(1973)(0005)(section)(2a)Transitional, savings, and related provisions#
The transitional, savings, and related provisions set out in Schedule 1 have effect according to their terms.
(1973)(0005)(section)(3)Rates rebate#
1 A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property is entitled, on application in that year , to a rebate of— a so much of the rates payable for that rating year in respect of the property as represents— i two-thirds of the amount by which those rates exceed $160 , reduced by— ii $1 for each $8 by which the ratepayer's income for the preceding tax year exceeded the ratepayer’s income abatement threshold, the amount of that threshold being increased by $500 in respect of each person who was a dependant of the ratepayer at the commencement of the rating year in respect of which the application is made; or b $805 ,— whichever amount is smaller. 1AA For the purposes of subsection (1)(a)(ii), a ratepayer’s income abatement threshold is— a $45,000 for a ratepayer who, at the time the ratepayer applies for the rebate, is a SuperGold Card cardholder; or b $32,210 for any other ratepayer. 1A A ratepayer who, at the commencement of a rating year, was the ratepayer of a residential property, and later during that year becomes the ratepayer of another residential property, is entitled to a rates rebate under subsection (1). The amount of the rebate must be apportioned according to the amount of time the ratepayer was the ratepayer of each residential property during the rating year. 2 The Governor-General may from time to time, by Order in Council, amend the provisions of subsection (1) or (1AA) by substituting any amount for any amount specified in that subsection. 3 An order under this section is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1973)(0005)(section)(4)Assessment of income if more than 1 ratepayer#
1 Subsection (2) applies if the names of 2 or more persons appear in the rating information database in respect of 1 residential property and 1 of those persons applies for a rebate under this Act. 2 For the purposes of section 3 , the income for the preceding tax year of the other persons who were ordinarily resident on the property at the commencement of the rating year in respect of which the application was made must be added to the income for the preceding tax year of the applicant.
(1973)(0005)(section)(5)Applications to territorial authority for rates rebate#
1 Subject to section 6 , every application for a rebate of rates shall be made to the territorial authority in whose district the property is situated, whether the rates are payable to that territorial authority or to any other local authority. 2 The ratepayer in respect of any residential property may in any rating year apply to that territorial authority for a rebate in accordance with section 3 of the rates due and payable in respect of that property for that rating year. 3 Every such application shall be made on a form approved for the purpose by the Secretary for Local Government, shall be verified in writing by the applicant, and shall be left at the public office of the territorial authority or sent by post addressed to that office. 4 Where the amount of any water charges payable to the territorial authority, or of any rates payable to a local authority other than the territorial authority, in respect of the property for the rating year in which the application is made is not known at the time when the application is made, then, for the purpose of determining the amount of the rebate to which the ratepayer is entitled, the amount of those water charges or rates, as the case may be, payable in respect of the property for the rating year shall be deemed to be the same amount as the amount that was payable for the immediately preceding rating year. 5 Where application is made to a territorial authority under subsection (2), and the chief executive of the territorial authority or other officer authorised by him for the purpose is satisfied that the application has been properly completed,— a a rebate of rates shall be granted to the applicant of the amount to which he is entitled on the basis of the information contained in his application; and b the amount of that rebate shall be deducted from the total amount of the rates due and payable to that territorial authority in respect of the property for the rating year in which the application is made; and c the amount then remaining shall be deemed to be the amount of the rates payable in respect of the property to the territorial authority for that rating year: provided that the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002 must be calculated as if the rebate had not been granted. 6 The chief executive of the territorial authority or other authorised officer is not required to verify a statement about any of the following matters made by a ratepayer in their application for a rebate: a the ratepayer’s income: b the income of any other person: c the occupancy of the property: d the ratepayer’s status as a SuperGold Card cardholder.
(1973)(0005)(section)(6)Applications for refunds of rates paid#
1 Notwithstanding anything in section 5 , a ratepayer in respect of any residential property may, instead of claiming from the territorial authority a rates rebate for any year under the said section 5, pay the rates in full and apply under subsection (2) for a refund of the amount that he would have been entitled to receive by way of rebate for that year in respect of those rates in accordance with section 3 if application for a rebate had been made under section 5. 2 Every application under this section shall— a be made on a form approved for the purpose by the Secretary for Local Government; and b be verified in writing by the applicant; and c be accompanied by the receipts for the rates in respect of which the refund is claimed; and d be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office. 3 Section 5(4) shall apply with respect to any application for a refund made under this section. 4 Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled.
(1973)(0005)(section)(7)Refund to owner of owner-occupier flat of contribution towards rates#
1 Where the owner of an owner-occupier flat contributes an amount towards the outgoings payable in respect of the property of which the flat forms part, he may apply under subsection (2) for a refund of such part of the amount of that contribution as is made in respect of the rates payable in respect of that property as he would be entitled to receive by way of rebate under section 3 if— a the flat was separately rated and he was the ratepayer in respect thereof; and b so much of the amount of his contribution in any rating year as was made in respect of rates was the amount of the rates payable in respect of the flat for that rating year. 2 Every application under this section shall— a be made on a form approved for the purpose by the Secretary for Local Government; and b be verified in writing by the applicant; and c be accompanied by a certificate in writing signed by the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part and specifying— i the total amount of the rates payable in respect of that rateable property for the rating year; and ii the amount contributed by the applicant in respect of those rates, or, where no part of the annual contribution made by the applicant was specifically made in respect of rates, the amount of that contribution and the total amount of the annual contributions made by all the owners of owner-occupier flats on the property; and iii that the contribution made by the applicant was made pursuant to a written agreement entered into between him and the person appearing in the rate records as the occupier of the rateable property of which the owner-occupier flat forms part before the applicant entered into possession of the flat, or pursuant to a written agreement made by a predecessor in title of the applicant and binding on the applicant; and d be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority), or sent by post addressed to that office. 3 Where no part of the annual contribution made by an applicant in respect of outgoings on the property of which his owner-occupier flat forms part is specifically made in respect of rates, then, for the purposes of this section, the applicant shall be deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the property the same proportion as the amount of his contribution bears to the total amount of the contributions of all the owners of owner-occupier flats on the property. 4 The provisions of subsection (4) of section 5 shall apply with respect to any application for a refund made under this section. 5 Where application for a refund is made under this section and the chief executive of the territorial authority or other officer authorised by the chief executive for the purpose is satisfied that the application has been properly completed, the chief executive or authorised officer must grant the application and pay to the ratepayer the amount of the refund to which the ratepayer is entitled. 6 In this section, the term owner-occupier flat means a residential flat in respect of which the applicant has a right of occupation under a lease or licence held by him by virtue of being a shareholder in a company owning the land on which the building comprising or including the owner-occupier flat is erected or by virtue of being the owner of an estate or interest in the land on which the building comprising or including the owner-occupier flat is erected.
(1973)(0005)(section)(7a)Refund to resident of retirement village of contribution towards rates#
1 This section applies to a resident of a retirement village— a who has a residential unit in the retirement village but is not a ratepayer in respect of that unit; and b who contributes to the outgoings of the retirement village. 2 A resident may apply for a refund of the amount of the rates contribution that the resident would be entitled to receive as a rebate under section 3 if— a the residential unit were separately rated and the resident were the ratepayer; and b the amount of the resident’s rates contribution in any rating year is the amount of the rates payable in respect of the residential unit for that rating year. 3 For the purpose of calculating a resident’s income in accordance with section 3 (as applied by subsection (2)), the resident’s income for the preceding tax year includes the income for that tax year of a spouse, a partner, or any other person who was ordinarily resident in the residential unit at the commencement of the rating year for which an application for a refund is made. 4 An application for a refund must— a be made on a form approved for the purpose by the Secretary for Local Government; and b be verified in writing by the resident; and c be accompanied by a certificate in writing signed by the operator of the retirement village specifying— i the total amount of the rates payable in respect of that retirement village for the rating year; and ii the amount of the resident’s rates contribution, and if subsection (5) applies, the amount of the resident’s annual contribution and the total amount of the annual contributions made by all residents of the retirement village; and iii that the resident’s rates contribution was made under a written agreement between the operator and the resident; and d be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority) or be sent by post addressed to that office. 5 If no part of the resident’s annual contribution to the outgoings of the retirement village is specifically made in respect of rates, then, for the purposes of this section, the resident is deemed to have contributed in respect of rates an amount that bears to the total amount of rates payable in respect of the retirement village the same proportion as the amount of the resident’s contribution bears to the total amount of the contributions of all the residents of the retirement village. 6 After being satisfied that the application has been properly completed, the chief executive of the territorial authority, or an officer authorised by the chief executive for the purpose, must— a credit any refund amount to the rates account of the retirement village and notify the operator and the resident in accordance with subsection (8); or b if the resident requests, pay any refund amount to the resident. 7 On receipt of a refund amount under subsection (6)(a), the operator must— a credit the refund amount to any amount that the resident owes, or may be liable to pay, as a contribution to the outgoings of the retirement village; or b pay the refund amount to the resident. 8 A notice under subsection (6)(a) must state the resident’s name, the refund amount, the rating year that the refund amount applies to, and when the refund amount was credited. 9 Section 5(4) applies to the application with all necessary modifications. 10 In this section, rates contribution means, in relation to a resident of a retirement village, that part of the resident’s contribution to the outgoings of the retirement village that is made (whether specifically or by virtue of subsection (5)) towards the rates payable in respect of the retirement village.
(1973)(0005)(section)(8)Provisions applying where system of rating by instalments in force#
1 Where any rates in respect of which a ratepayer has applied for a rebate pursuant to section 5 are payable by instalments pursuant to section 24 of the Local Government (Rating) Act 2002 , the following provisions shall apply with respect to any rebate granted pursuant to the said section 5: a where the rebate is granted before the rates for the rating year have been set , the amount of the rebate granted in respect of each such instalment shall be— i an amount determined by dividing the total amount of the rebate or rebates granted to the applicant for the immediately preceding rating year by the number of instalments of rates still to be paid for the current rating year; or ii where no rebate was granted to the applicant for the immediately preceding rating year, the rebate to which he would be entitled if the amount of the rates in respect of the residential property of which the applicant is the ratepayer assessed for the current rating year was the same as the amount of all rates assessed on the property for the immediately preceding rating year divided by the number of instalments of rates still to be paid for the current rating year: provided that, in respect of instalments payable after the date on which the rates for the rating year are set , the amount of the rebate on each such instalment shall be the total rebate granted for the rating year, less any rebate already allowed for that year, apportioned equally, or as nearly equally as is possible, among the instalments of rates still to be paid: b where the rebate is granted after the rates for the rating year have been set , the amount of that rebate shall be apportioned equally, or as nearly equally as possible, among the instalments of rates still to be paid to the local authority : d where the amount of the rebate exceeds the total amount of all the instalments of rates for the rating year to be paid to the local authority after the date of the granting of the rebate, the local authority shall pay the amount of the excess to the ratepayer.
(1973)(0005)(section)(9)Refund to territorial authorities of rebates granted#
1 Where any ratepayer has been granted a rebate of rates pursuant to section 5 (including any payment made to the ratepayer pursuant to section 8(1)(d) ) or any person has been granted a refund of rates under section 6 , 7 , or 7A , the Secretary for Local Government shall, on application made to him by the territorial authority on a form approved by him for the purpose, and being satisfied that the rebate or refund has been properly granted in accordance with section 5 , 6 , 7 , or 7A , as the case may be, refund the amount of the rebate or refund to the territorial authority out of money appropriated by Parliament. 2 The Secretary for Local Government may from time to time pay to any territorial authority, out of money appropriated by Parliament, such amounts as the Secretary thinks fit by way of advances in anticipation of refunds to be made to the territorial authority pursuant to subsection (1).
(1973)(0005)(section)(10)Recovery of overpayments#
1 Where— a any ratepayer has been granted a rebate of rates pursuant to section 5 (including any payment made to the ratepayer pursuant to section 8(1)(d) ) or any person has been granted a refund of rates under section 6 , 7 , or 7A ; and b the Secretary for Local Government has declined to refund to the territorial authority the amount of the rebate or refund granted, or any part thereof, on the ground that the ratepayer or person was not entitled to a rebate or refund or was granted a rebate or refund in excess of the amount to which he was entitled,— the amount of the rebate or refund granted, or, as the case may be, the amount of the excess, shall be deemed to be a rate payable to the territorial authority in respect of the property, and shall be payable and recoverable accordingly. 2 Where, in any case to which subsection (1) does not apply,— a a rates rebate or refund has been granted under section 5 , 6 , 7 , or 7A ; and b the ratepayer or person was not entitled to the rebate or refund or was granted a rebate or refund in excess of the amount to which he was entitled,— the amount of the rebate or refund granted, or, as the case may be, the amount of the excess, may be recovered from the ratepayer or person as a debt due to the Crown.
(1973)(0005)(section)(11)Information to be supplied and books and documents to be produced#
1 Subject to subsection (2), it shall be the duty of every person to answer fully and correctly to the best of his knowledge and belief all questions in respect of any application for a rebate under this Act or any other matter arising under this Act put to him by any person authorised for the purpose by the Secretary for Local Government, and to produce for the inspection of any person so authorised such certificates, books, documents, or other information as he may require for the purposes of this Act. 2 No person who is bound or privileged by the provisions of any enactment, or by any rule or law, to maintain secrecy in relation to, or not to disclose, any matter shall be required to supply any information or to answer any question put by a person authorised pursuant to subsection (1) in relation to that matter, or produce to any person so authorised any document or paper or thing relating to it, if compliance with that requirement would be any breach of the obligation or privilege of secrecy or non-disclosure.
(1973)(0005)(section)(11a)Advice of Secretary for Local Government as to applications for rebates or refunds#
Notwithstanding anything in this Act, the chief executive of a territorial authority or other authorised officer may at any time seek advice from the Secretary for Local Government on any matter connected with any application for a rebate or refund of rates under this Act.
(1973)(0005)(section)(12)Secrecy#
Except for the purposes of this Act or the Public Finance Act 1989 , or of investigating the correctness of any information contained in any application for a rebate under this Act, no officer of a territorial authority shall disclose to any person any information contained in any application for a rebate made under this Act or disclosed or obtained pursuant to section 11 .
(1973)(0005)(section)(13)Form of verification#
An application that is required to be verified in writing for the purposes of this Act must be verified in a manner and form approved by the Secretary for Local Government.
(1973)(0005)(section)(14)Offences#
1 Every person commits an offence who,— a for the purpose of obtaining any rates rebate under this Act, for himself or for any other person, makes any statement or verification knowing it to be false in any particular, or wilfully misleads or attempts to mislead any person concerned in the administration of this Act or any other person whatsoever; or b refuses or fails to comply with any requirement under section 11 , or refuses or fails to answer any question put to him pursuant to that section, or knowingly gives any false or misleading answer to any such question. 2 Every person who commits an offence against this Act is liable on conviction before a District Court Judge to imprisonment for a term not exceeding 12 months or to a fine not exceeding $500, or to both. 3 Despite anything to the contrary in section 25 of the Criminal Procedure Act 2011, the limitation period in respect of an offence against this Act ends on the date that is 12 months after the date on which the facts alleged in the charging document are brought to the knowledge of any officer of the Department of Internal Affairs concerned in the administration of this Act.
(1976)(0166)Property (Relationships) Act 1976#
(1976)(0166)(section)(1)Short Title and commencement#
1 This Act may be cited as the Property (Relationships) Act 1976. 2 This Act shall come into force on 1 February 1977.
(1976)(0166)(section)(1a)Purpose of this Part#
This Part is intended— a to give a general indication of what this Act is about: b to indicate how this Act is arranged: c to assist readers to identify the provisions that are relevant to them.
(1976)(0166)(section)(1b)Status of this Part#
This Part is intended only as a guide to the general scheme and effect of this Act.
(1976)(0166)(section)(1c)What this Act is about#
1 This Act is mainly about how the property of married couples and civil union couples and couples who have lived in a de facto relationship is to be divided up when they separate or one of them dies. 2 This Act applies differently depending on the length of the marriage, civil union, or de facto relationship : a in the case of marriages and civil unions , special rules apply to marriages and civil unions of less than 3 years: b in the case of de facto relationships, this Act usually applies only when the de facto partners have lived together for at least 3 years, but it may apply to shorter de facto relationships in certain circumstances. 3 In general, the couple's property is to be divided equally between the couple.
(1976)(0166)(section)(1d)How this Act is arranged#
1 This Act is arranged in Parts, as follows: a Part 1—Outline of this Act: b Part 2 —Preliminary provisions: c Part 3 —Application of this Act: d Part 4 —Division of relationship property: e Part 5 —Relationship property and creditors: f Part 6 —Contracting out: g Part 7 —Proceedings under this Act: h Part 8 —Division of property where one spouse or partner dies: i Part 9 —Transitional provisions and savings. 2 Sections 1E to 1L summarise what each Part (other than this Part) contains.
(1976)(0166)(section)(1e)Part 2 (Preliminary provisions)#
Part 2 contains provisions dealing with interpretation and with the application of this Act. Among other things, it— a sets out what various terms used in this Act mean: b provides that this Act does not apply to Maori land: c sets out how this Act applies to property located in New Zealand or overseas.
(1976)(0166)(section)(1f)Part 3 (Application of this Act)#
1 Part 3 identifies— a which provisions of this Act apply with respect to the division of relationship property while both spouses or partners are alive; and b which provisions of this Act apply with respect to the division of relationship property when one spouse or partner dies. 2 Part 3 also— a sets out how this Act applies in various other circumstances (such as when one of the spouses or partners is declared bankrupt): b sets out what happens if proceedings are commenced while both spouses or partners are alive, and one or both of them die before the proceedings are completed.
(1976)(0166)(section)(1g)Part 4 (Division of relationship property)#
Part 4 sets out how the property of spouses, civil union partners, and de facto partners is to be divided when they separate and cannot agree on the matter. It deals with matters like— a on what basis is the relationship property to be divided? b what happens if the spouses or partners have been living together for less than 3 years? c can the court do anything to redress any disparities between the income and living standards of the spouses or partners after the marriage , civil union, or de facto relationship ends? d how are the different contributions of the spouses to the marriage , or of the partners to the civil union , or of the de facto partners to the de facto relationship, assessed?
(1976)(0166)(section)(1h)Part 5 (Relationship property and creditors)#
Part 5 sets out how this Act affects the secured and unsecured creditors of the spouses or partners . It deals with matters like— a what rights do secured and unsecured creditors have against the spouses or partners , and against property owned by the spouses or partners ? b to what extent is the share of one spouse or partner reduced by the fact that the other spouse or partner has unsecured personal debts?
(1976)(0166)(section)(1i)Part 6 (Contracting out)#
Part 6 deals with the rights of spouses or partners to decide themselves how their property is to be divided. It deals with matters like— a does a property agreement between the spouses or partners have to be in writing? b do the spouses or partners need legal advice about entering into a property agreement? c can a court overrule a property agreement?
(1976)(0166)(section)(1j)Part 7 (Proceedings under this Act)#
1 Part 7 — a deals with the various powers that a court can exercise in deciding how property is to be divided between spouses or partners ; and b sets out the procedures that apply to court proceedings under this Act; and c deals with some general issues. 2 Part 7 deals with matters like— a what court do applications have to be made to? b who can apply for a court order dividing a couple's property? c is there any time limit on applying for a court order? d can a court order be obtained stopping a person from disposing of property? e what happens if the spouses or partners attempt to defeat their creditors by disposing of property?
(1976)(0166)(section)(1k)Part 8 (Division of property where one spouse or partner dies)#
Part 8 sets out how the property of spouses , civil union partners, or de facto partners is to be divided when one of them dies. It deals with matters like— a what if the deceased spouse or partner has left a will? b can the estate of the deceased spouse or partner make a claim against the spouse or partner who is still alive? c what is the effect on rights under other legislation that relates to claims to a deceased person's property (such as the Law Reform (Testamentary Promises) Act 1949 and the Family Protection Act 1955 )?
(1976)(0166)(section)(1l)Part 9 (Transitional provisions and savings)#
Part 9 contains— a transitional provisions, dealing with matters like— i how this Act applies to marriages that took place before it came into force; and ii the effect of this Act on proceedings commenced under legislation in force before this Act came into force; and b savings provisions, dealing with matters such as the effect of this Act on matrimonial settlements made before this Act came into force.
(1976)(0166)(section)(1m)Purpose of this Act#
The purpose of this Act is— a to reform the law relating to the property of married couples and civil union couples, and of couples who live together in a de facto relationship: b to recognise the equal contribution of both spouses to the marriage partnership, of civil union partners to the civil union, and of de facto partners to the de facto relationship partnership: c to provide for a just division of the relationship property between the spouses or partners when their relationship ends by separation or death, and in certain other circumstances, while taking account of the interests of any children of the marriage or children of the civil union or children of the de facto relationship.
(1976)(0166)(section)(1n)Principles#
The following principles are to guide the achievement of the purpose of this Act: a the principle that men and women have equal status, and their equality should be maintained and enhanced: b the principle that all forms of contribution to the marriage partnership, civil union, or the de facto relationship partnership, are treated as equal: c the principle that a just division of relationship property has regard to the economic advantages or disadvantages to the spouses or partners arising from their marriage , civil union, or de facto relationship or from the ending of their marriage , civil union, or de facto relationship: d the principle that questions arising under this Act about relationship property should be resolved as inexpensively, simply, and speedily as is consistent with justice.
(1976)(0166)(section)(2)Interpretation#
In this Act, unless the context otherwise requires,— administration has the meaning given to it by section 2 of the Administration Act 1969 child of the civil union — a means any child of both civil union partners; and b includes any other child (whether or not a child of either civil union partner) who was a member of the family of the civil union partners— i at the time when they ceased to live together; or ii at the time immediately before an application under this Act, if at that time they had not ceased to live together; or iii at the date of the death of one of the civil union partners child of the de facto relationship — a means any child of both de facto partners; and b includes any other child (whether or not a child of either de facto partner) who was a member of the family of the de facto partners— i at the time when they ceased to live together; or ii at the time immediately before an application under this Act, if at that time they had not ceased to live together; or iii at the date of the death of one of the de facto partners child of the marriage — a means any child of both spouses; and b includes any other child (whether or not a child of either spouse) who was a member of the family of the spouses— i at the time when they ceased to live together; or ii at the time immediately before an application under this Act, if at that time they had not ceased to live together; or iii at the date of the death of one of the spouses; and c if the marriage was immediately preceded by a de facto relationship or civil union between the spouses, includes any child of the de facto relationship or civil union Commonwealth country — a means a country that is an independent sovereign member of the Commonwealth; and b includes every territory for whose international relations the Government of such a country is responsible; and c also includes the Republic of Ireland as if it were an independent sovereign member of the Commonwealth contribution has the meaning given to it by section 18 court means— a the Family Court; or b if another court has jurisdiction in the proceedings, that court de facto partner has the meaning given to it by section 2C ; and includes a former de facto partner de facto relationship has the meaning given to it by section 2D distribution , in relation to an estate, has the meaning given to it by section 46 of the Administration Act 1969 dwellinghouse includes a flat or town house, whether or not occupied under a licence to occupy within the meaning of section 122 of the Land Transfer Act 2017 family chattels — a means chattels of the following kind that either or both of the spouses or partners own: i household furniture: ii household appliances, effects, or equipment: iii articles of household or family use or amenity or of household ornament, including tools, garden effects and equipment: iv motor vehicles, caravans, trailers, or boats, used wholly or principally, in each case, for family purposes: v accessories of a chattel to which subparagraph (iv) applies: vi household pets; and b includes any of the chattels mentioned in paragraph (a) that are in the possession of either or both spouses or partners under a hire purchase or conditional sale agreement or an agreement for lease or hire; but c does not include— i chattels used wholly or principally for business purposes: ii money or securities for money: iii heirlooms: iv taonga family home — a means the dwellinghouse that either or both of the spouses or partners use habitually or from time to time as the only or principal family residence, together with any land, buildings, or improvements appurtenant to that dwellinghouse and used wholly or principally for the purposes of the household; and b includes a joint family home homestead — a means a family home where the dwellinghouse that comprises the family residence is situated on an unsubdivided part of land that is not used wholly or principally for the purposes of the household; but b does not include a family home that is occupied— i pursuant to a licence to occupy within the meaning of section 122 of the Land Transfer Act 2017 ; or ii because of the ownership of a specified share of any estate or interest in the land on which the dwellinghouse that comprises the family residence is situated and by reason of reciprocal agreements with the owners of the other shares; or iii in the case of a flat or town house that is part of a block of flats or town houses or is one of a number of flats or town houses situated on the same piece of land, under a lease or other arrangement that entitles the occupants of the flat or town house to exclusive possession of it joint family home means land settled as a joint family home under the Joint Family Homes Act 1964 lawyer ,— a other than in Part 6 and section 65 , means a lawyer (as defined in section 6 of the Lawyers and Conveyancers Act 2006 ): b in Part 6 and section 65 ,— i in the case of a document signed in New Zealand, means a lawyer (as defined in section 6 of the Lawyers and Conveyancers Act 2006 ): ii in the case of a document signed in a Commonwealth country outside New Zealand, means a lawyer (as defined in section 6 of the Lawyers and Conveyancers Act 2006 ), or a solicitor entitled to practise in that country, or a notary public: iii in the case of a document signed in a country that is not a Commonwealth country, means a lawyer (as defined in section 6 of the Lawyers and Conveyancers Act 2006 ), or a notary public life insurance policy — a means a policy of assurance taken out by one spouse or partner ( party A ) on his or her own life or the life of his or her spouse or partner ( party B ), regardless of whether— i the policy is for the benefit of party A or party B: ii the proceeds are payable on the death of the assured or on the occurrence of a specified event or otherwise; and b includes the proceeds of such a policy of assurance payable to a surviving spouse or partner or to the personal representative of the deceased spouse or partner ; but c does not include either of the following kinds of policy, or the proceeds of a policy of either of those kinds: i a policy that was fully paid up at the time the marriage , civil union, or de facto relationship began: ii a policy where a third person is beneficially entitled to the proceeds of the policy marriage has the meaning given to it by section 2A option A and option B mean the options set out in section 61 owner , in respect of any property, means the person who, apart from this Act, is the beneficial owner of the property under any enactment or rule of common law or equity partner , in the phrase spouse or partner and in related contexts, means a civil union partner or a de facto partner personal debt has the meaning given to it by section 20 proceedings means proceedings under this Act, except in sections 51 , 96 , and 97(3) property includes— a real property: b personal property: c any estate or interest in any real property or personal property: d any debt or any thing in action: e any other right or interest protected interest has the meaning given to it by section 20B Registrar means a Registrar of the court; and includes a Deputy Registrar of the court relationship debt has the meaning given to it by section 20 relationship of short duration has the meaning given to it by section 2E relationship property has the meaning given to it by section 8 separate property has the meaning given to it by section 9 small estate means an estate of a deceased person that can lawfully be distributed without the need for administration of the estate to be obtained superannuation scheme entitlement — a means any pension, benefit, or right to which either spouse or partner is entitled or may become entitled under any superannuation scheme, if the entitlement is derived, wholly or in part, from contributions made to the scheme after the marriage , civil union, or de facto relationship began or from employment or office held since the marriage , civil union, or de facto relationship began; and b if Part 8 applies, includes any such entitlement payable to a surviving spouse or partner on the death of the deceased spouse or partner voluntary agreement means a written agreement— a made between spouses or partners who are parties to proceedings; and b providing for one spouse or partner to pay sums of money to the other spouse or partner for the maintenance of— i the other spouse or partner: ii a child of the marriage or child of the civil union or child of the de facto relationship.
(1976)(0166)(section)(2a)Meaning of marriage#
1 In this Act, marriage includes a marriage that— a is void; or b is ended while both spouses are alive by a legal process that occurs within or outside New Zealand; or c is ended by the death of one of the spouses, whether within or outside New Zealand;— and husband , spouse , and wife each has a corresponding meaning. 2 For the purposes of this Act, the marriage of 2 people ends if— a they cease to live together as a married couple ; or b their marriage is dissolved; or c one of them dies.
(1976)(0166)(section)(2ab)Meaning of civil union#
1 In this Act, civil union includes a civil union that— a is void; or b is ended while both civil union partners are alive by a legal process that occurs within New Zealand; or c is ended by the death of one of the civil union partners, whether within or outside New Zealand. 2 For the purposes of this Act, the civil union of 2 civil union partners ends if— a they cease to live together as civil union partners; or b their civil union is dissolved; or c one of them dies.
(1976)(0166)(section)(2b)Marriage includes immediately preceding de facto relationship#
For the purposes of this Act, if a marriage was immediately preceded by a de facto relationship between the 2 spouses ( A and B ) , the de facto relationship must be treated as if it were part of the marriage. Example of marriage including immediately preceding de facto relationship— If the de facto relationship of A and B lasts 2 years, and their marriage lasts 2 years, their marriage must be treated as if it— a began 4 years ago; and b lasted 4 years.
(1976)(0166)(section)(2ba)Immediately preceding marriage or civil union#
For the purposes of this Act,— a if a marriage was immediately preceded by a civil union between the spouses , the civil union must be treated as if it were part of the marriage; and b if a civil union was immediately preceded by a marriage between the civil union partners, the marriage must be treated as if it were part of the civil union.
(1976)(0166)(section)(2baa)Civil union includes immediately preceding de facto relationship#
For the purposes of this Act, if a civil union was immediately preceded by a de facto relationship between the 2 civil union partners ( A and B ), the de facto relationship must be treated as if it were part of the civil union. Example of civil union including immediately preceding de facto relationship If the de facto relationship of A and B lasts 1 year, and their civil union lasts 2 years, the civil union must be treated as if it— a began 3 years ago; and b lasted 3 years.
(1976)(0166)(section)(2c)Meaning of de facto partner#
For the purposes of this Act, a person is another person's de facto partner if they have a de facto relationship with each other.
(1976)(0166)(section)(2d)Meaning of de facto relationship#
1 For the purposes of this Act, a de facto relationship is a relationship between 2 persons (regardless of their sex, sexual orientation, or gender identity) — a who are both aged 18 years or older; and b who live together as a couple; and c who are not married to , or in a civil union with, one another. 2 In determining whether 2 persons live together as a couple, all the circumstances of the relationship are to be taken into account, including any of the following matters that are relevant in a particular case: a the duration of the relationship: b the nature and extent of common residence: c whether or not a sexual relationship exists: d the degree of financial dependence or interdependence, and any arrangements for financial support, between the parties: e the ownership, use, and acquisition of property: f the degree of mutual commitment to a shared life: g the care and support of children: h the performance of household duties: i the reputation and public aspects of the relationship. 3 In determining whether 2 persons live together as a couple,— a no finding in respect of any of the matters stated in subsection (2), or in respect of any combination of them, is to be regarded as necessary; and b a court is entitled to have regard to such matters, and to attach such weight to any matter, as may seem appropriate to the court in the circumstances of the case. 4 For the purposes of this Act, a de facto relationship ends if— a the de facto partners cease to live together as a couple; or b one of the de facto partners dies.
(1976)(0166)(section)(2e)Meaning of relationship of short duration#
1 In this Act, relationship of short duration means,— a in relation to a marriage or civil union, a marriage or civil union in which the spouses or partners have lived together in the marriage or civil union— i for a period of less than 3 years; or ii for a period of 3 years or longer, if the court, having regard to all the circumstances of the marriage or civil union, considers it just to treat the marriage or civil union as a relationship of short duration: b in relation to a de facto relationship, a de facto relationship in which the de facto partners have lived together as de facto partners— i for a period of less than 3 years; or ii for a period of 3 years or longer, if the court, having regard to all the circumstances of the de facto relationship, considers it just to treat the de facto relationship as a relationship of short duration. 2 For the purposes of paragraphs (a)(i) and (b)(i) of subsection (1), in computing the period for which the parties have lived together as a married couple , civil union partners, or as de facto partners, the court may exclude a period of resumed cohabitation that has the motive of reconciliation and is no longer than 3 months.
(1976)(0166)(section)(2f)Date at which shares to be determined#
1 For the purposes of this Act, the share of a spouse or partner in the relationship property is to be determined as at the following date: a if the spouses' marriage, the civil union partners' civil union, or the de facto partners' de facto relationship has not ended, the date of the application to the court: b if the spouses' marriage, the civil union partners' civil union, or the de facto partners' de facto relationship has ended (other than by the death of one of the spouses or partners), the date on which their marriage, civil union, or de facto relationship ended. 2 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 79 . 3 This section is subject to Part 6 .
(1976)(0166)(section)(2g)Date at which value of property to be determined#
1 For the purposes of this Act, the value of any property to which an application under this Act relates is to be determined as at the date of the hearing of that application by the court of first instance. 2 However, the court of first instance or, on an appeal the High Court, Court of Appeal, or Supreme Court may, in its discretion, decide that the value of the property is to be determined as at another date. 3 This section is subject to Part 6 .
(1976)(0166)(section)(2h)Determination of use to which property put#
1 This section applies where the classification of any property as relationship property or as any particular type of relationship property depends on the use to which it has been put. 2 Where this section applies, that classification is to be determined— a by the use to which it was put by the spouses or partners ; or b if the marriage , civil union, or de facto relationship has ended (other than by the death of one of the spouses or partners ), by the use to which it was being put before the marriage , civil union, or de facto relationship ended. 3 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 80 .
(1976)(0166)(section)(3)Act to bind Crown#
This Act shall bind the Crown.
(1976)(0166)(section)(4)Act a code#
1 This Act applies instead of the rules and presumptions of the common law and of equity to the extent that they apply— a to transactions between spouses or partners in respect of property; and b in cases for which this Act provides, to transactions— i between both spouses or partners and third persons; and ii between either spouse or partner and third persons. 2 Subsection (1) does not apply where this Act expressly provides to the contrary (such as in subsection (5)). 3 Without limiting the generality of subsection (1),— a the presumption of advancement does not apply between husband and wife: b the presumption of resulting trust does not apply between spouses , civil union partners, or de facto partners: c the presumption that the use of a wife's income by her husband with her consent during the marriage is a gift does not apply between husband and wife. 4 Where, in proceedings that are not proceedings under this Act, any question relating to relationship property arises between spouses or partners , or between either or both of them and any other person, the question must be decided as if it had been raised in proceedings under this Act. 5 This section does not apply if the de facto partners have lived in a de facto relationship for less than 3 years. 6 However, if the court makes an order under section 25(1)(a) in respect of any relationship property of de facto partners to whom subsection (5) applies, and any question relating to relationship property arises between those de facto partners in any subsequent proceedings that are not proceedings under this Act, then— a subsection (5) does not apply; and b the question must be decided as if it had been raised in proceedings under this Act.
(1976)(0166)(section)(4a)Other enactments to be read subject to this Act#
Every enactment must be read subject to this Act, unless this Act or the other enactment expressly provides to the contrary.
(1976)(0166)(section)(4b)Law relating to trustees preserved#
1 Nothing in section 4 or section 4A affects the law that applies where either spouse or partner is acting as trustee under any deed or will. 2 For the purposes of this section, every enactment and every rule of law or of equity continues to operate and apply accordingly as if sections 4 and 4A had not been passed.
(1976)(0166)(section)(4c)Application to existing and future de facto relationships#
1 This Act applies to— a de facto relationships that began before 1 February 2002; and b de facto relationships that begin on or after 1 February 2002. 2 This Act does not apply to de facto relationships that ended before 1 February 2002.
(1976)(0166)(section)(4d)Application to de facto relationships that end on separation or death#
This Act applies to de facto relationships that end— a while both de facto partners are alive; or b when one of the de facto partners dies.
(1976)(0166)(section)(6)Maori land not affected#
Nothing in this Act shall apply in respect of any Maori land within the meaning of Te Ture Whenua Maori Act 1993 .
(1976)(0166)(section)(7)Application to movable or immovable property#
1 This Act applies to immovable property that is situated in New Zealand. 2 This Act applies to movable property that is situated in New Zealand or elsewhere, if one of the spouses or partners is domiciled in New Zealand— a at the date of an application made under this Act; or b at the date of any agreement between the spouses or partners relating to the division of their property; or c at the date of his or her death. 3 Despite subsection (2), if any order under this Act is sought against a person who is neither domiciled nor resident in New Zealand, the court may decline to make an order in respect of any movable property that is situated outside New Zealand.
(1976)(0166)(section)(7a)Application where spouses or partners agree#
1 This Act applies in any case where the spouses or partners agree in writing that it is to apply. 2 Subject to subsections (1) and (3), this Act does not apply to any relationship property if— a the spouses or partners have agreed, before or at the time their marriage , civil union, or de facto relationship began, that the property law of a country other than New Zealand is to apply to that property; and b the agreement is in writing or is otherwise valid according to the law of that country. 3 Subsection (2) does not apply if the court determines that the application of the law of the other country under an agreement to which that subsection applies would be contrary to justice or public policy.
(1976)(0166)(section)(8)Relationship property defined#
1 Relationship property shall consist of— a the family home whenever acquired; and b the family chattels whenever acquired; and c all property owned jointly or in common in equal shares by the married couple or by the partners ; and d all property owned by either spouse or partner immediately before their marriage , civil union, or de facto relationship began, if— i the property was acquired in contemplation of the marriage , civil union, or de facto relationship; and ii the property was intended for the common use or common benefit of both spouses or partners ; and e subject to sections 9(2) to (6) , 9A , and 10 , all property acquired by either spouse or partner after their marriage , civil union, or de facto relationship began; and ee subject to sections 9(3) to (6) , 9A , and 10 , all property acquired, after the marriage , civil union, or de facto relationship began, for the common use or common benefit of both spouses or partners , if— i the property was acquired out of property owned by either spouse or partner or by both of them before the marriage , civil union, or de facto relationship began; or ii the property was acquired out of the proceeds of any disposition of any property owned by either spouse or partner or by both of them before the marriage , civil union, or de facto relationship began; and g the proportion of the value of any life insurance policy (as defined in section 2 ), or of the proceeds of such a policy, that is attributable to the marriage , civil union, or de facto relationship; and h any policy of insurance in respect of any property described in paragraphs (a) to (ee); and i the proportion of the value of any superannuation scheme entitlements (as defined in section 2 ) that is attributable to the marriage , civil union, or de facto relationship; and j all other property that is relationship property under an agreement made under Part 6 ; and k any other property that is relationship property by virtue of any other provision of this Act or by virtue of any other Act; and l any income and gains derived from, the proceeds of any disposition of, and any increase in the value of, any property described in paragraphs (a) to (k). 2 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 83 .
(1976)(0166)(section)(9)Separate property defined#
1 All property of either spouse or partner that is not relationship property is separate property. 2 Subject to sections 8(1)(ee) , 9A(3) , and 10 , all property acquired out of separate property, and the proceeds of any disposition of separate property, are separate property. 3 Subject to section 9A , any increase in the value of separate property, and any income or gains derived from separate property, are separate property. 4 The following property is separate property, unless the court considers that it is just in the circumstances to treat the property or any part of the property as relationship property: a all property acquired by either spouse or partner while they are not living together as a married couple or as civil union partners or as de facto partners: b all property acquired, after the death of one spouse or partner , by the surviving spouse or partner , as provided in section 84 . 5 Subject to subsection (6), all property acquired by either spouse or partner after an order of the court (other than an order made under section 25(3)) has been made defining the respective interests of the spouses or partners in the relationship property, or dividing or providing for the division of that property, is separate property. 6 However, where relationship property has been divided on the bankruptcy of a spouse or partner ,— a the family home and any family chattels acquired after that division may be relationship property; and b any other property acquired by either spouse or partner after the discharge of that spouse or partner from bankruptcy may be relationship property.
(1976)(0166)(section)(9a)When separate property becomes relationship property#
1 If any increase in the value of separate property, or any income or gains derived from separate property, were attributable (wholly or in part) to the application of relationship property, then the increase in value or (as the case requires) the income or gains are relationship property. 2 If any increase in the value of separate property, or any income or gains derived from separate property, were attributable (wholly or in part, and whether directly or indirectly) to actions of the other spouse or partner , then— a the increase in value or (as the case requires) the income or gains are relationship property; but b the share of each spouse or partner in that relationship property is to be determined in accordance with the contribution of each spouse or partner to the increase in value or (as the case requires) the income or gains. 3 Any separate property, or any proceeds of the disposition of any separate property, or any increase in the value of, or any income or gains derived from, separate property, is relationship property if that separate property or (as the case requires) those proceeds or the increase in value or the income or gains are used— a with the express or implied consent of the spouse or partner that owns, receives, or is entitled to them; and b for the acquisition or improvement of, or to increase the value of, or the amount of any interest of either spouse or partner in, any property referred to in section 8(1) . 4 Subsection (3) is subject to section 10 .
(1976)(0166)(section)(10)Property acquired by succession or by survivorship or as a beneficiary under a trust or by gift#
1 Subsection (2) applies to the following property: a property that a spouse or partner acquires from a third person— i by succession; or ii by survivorship; or iii by gift; or iv because the spouse or partner is a beneficiary under a trust settled by a third person: b the proceeds of a disposition of property to which paragraph (a) applies: c property acquired out of property to which paragraph (a) applies. 2 Property to which this subsection applies is not relationship property unless, with the express or implied consent of the spouse or partner who received it, the property or the proceeds of any disposition of it have been so intermingled with other relationship property that it is unreasonable or impracticable to regard that property or those proceeds as separate property. 3 Property that one spouse or partner acquires by gift from the other spouse or partner is not relationship property unless the gift is used for the benefit of both spouses or partners . 4 Regardless of subsections (2) and (3) and section 9(4) , both the family home and the family chattels are relationship property, unless designated separate property by an agreement made in accordance with Part 6 .
(1976)(0166)(section)(10a)Application of Act to division of relationship property where both spouses or partners alive#
This Act (other than Part 8 ) applies to the division of relationship property between the spouses or partners when a situation described in section 25(2) arises while both spouses or partners are alive.
(1976)(0166)(section)(10b)Application of Act to division of relationship property on death of spouse or partner#
1 This Act (including Part 8 ) applies to the division of relationship property between spouses or partners when— a one of the spouses or partners dies on or after 1 February 2002 (except in the situation described in section 10D(1) ); or b in the case of spouses, one of them dies before 1 February 2002 and, at the date of that spouse's death, no proceedings have been commenced between the spouses under this Act or the Matrimonial Property Act 1963 . 2 Subsection (1) applies whether or not a situation described in section 25(2) arose while both spouses or partners were alive.
(1976)(0166)(section)(10c)Application of Act in other circumstances#
This Act also applies— a in the circumstances described in sections 4(4) , 4(6), 21H , 43(1) , 44(1) , 45(1) , and 51(2) , while both spouses or partners are alive and after the death of one of the spouses or partners : b in the circumstances described in sections 25(3) and 28(1) , while both spouses or partners are alive and after the death of one of the spouses or partners (although the sections are modified in proceedings commenced after the death of one of the spouses or partners ): c in the circumstances described in sections 20 to 20F ,— i while both spouses or partners are alive; and ii if a spouse or partner is subject to sections 20 to 20F at the date of his or her death, after the death of the spouse or partner ; and iii if a surviving spouse or partner is declared bankrupt after the death of the other spouse or partner , after the death of the other spouse or partner : d in the circumstances described in sections 58 and 59 , after the death of one of the spouses or partners : e in the circumstances described in section 87 , after the death of one of the spouses or partners .
(1976)(0166)(section)(10d)Proceedings#
1 If proceedings under this Act, or to which this Act applies, are commenced while both spouses or partners are alive, and one of them dies, or they both die, before the proceedings are completed, the proceedings continue under this Act, except sections 61 to 95 . 2 Nothing in subsection (1) prevents any proceedings from being discontinued. 3 If a surviving spouse or partner chooses, under section 61 , to apply under this Act for a division of the relationship property,— a sections 76 to 78 apply to the proceedings; and b sections 2 to 53A apply to the proceedings, but some of those sections are modified or affected by sections 79 to 94 .
(1976)(0166)(section)(11)Division of relationship property#
1 On the division of relationship property under this Act, each of the spouses or partners is entitled to share equally in— a the family home; and b the family chattels; and c any other relationship property. 2 This section is subject to the other provisions of this Part.
(1976)(0166)(section)(11a)Where family home sold#
1 If the family home has been sold, each spouse or partner is entitled to share equally in the proceeds of the sale as if they were the family home, if the following conditions are satisfied: a either spouse or partner or both of them have sold the family home with the intention of applying all or part of the proceeds of the sale towards the acquisition of another home as a family home: b that home has not been acquired: c at the date of the application to the court, not more than 2 years have elapsed since the date when those proceeds were received or became payable, whichever is the later. 2 This section is subject to sections 12 to 17A .
(1976)(0166)(section)(11b)Compensation for absence of interest in family home#
1 This section applies where— a section 11A does not apply; and b either— i there is no family home; or ii the family home is not owned by one of the spouses or partners or both of them. 2 Where this section applies, the court must award each spouse or partner an equal share in such part of the relationship property as it thinks just in order to compensate for the absence of an interest in the family home. 3 This section is subject to sections 12 to 17A .
(1976)(0166)(section)(12)Homesteads#
1 If the family home is a homestead that is owned by either spouse or partner or both of them, section 11(1)(a) does not apply. 2 Instead, each spouse or partner is entitled to share equally in a sum of money equal to the equity of either spouse or partner or both of them in the homestead. 3 If a spouse or partner does not have a beneficial interest in the land on which the homestead is situated, that spouse or partner is deemed to be beneficially interested in that land until his or her share of that sum is paid or otherwise satisfied. 4 This section is subject to sections 13 to 17A .
(1976)(0166)(section)(12a)Valuation of homestead#
For the purposes of section 12 , a homestead's value is to be determined by ascertaining the capital value of the land on which the homestead is situated, and apportioning that value between the homestead and the remainder of that land.
(1976)(0166)(section)(13)Exception to equal sharing#
1 If the court considers that there are extraordinary circumstances that make equal sharing of property or money under section 11 or section 11A or section 11B or section 12 repugnant to justice, the share of each spouse or partner in that property or money is to be determined in accordance with the contribution of each spouse to the marriage or of each civil union partner to the civil union or of each de facto partner to the de facto relationship. 2 This section is subject to sections 14 to 17A .
(1976)(0166)(section)(14)Marriages of short duration#
1 This section applies if a marriage is a relationship of short duration (as defined in section 2E ). 2 If this section applies, sections 11(1)(a), 11(1)(b) , 11A , 11B , and 12 do not apply— a to any asset owned wholly or substantially by one spouse at the date on which the marriage began; or b to any asset that has come to one spouse, after the date on which the marriage began,— i by succession; or ii by survivorship; or iii as the beneficiary under a trust; or iv by gift from a third person; or c where the contribution of one spouse to the marriage has clearly been disproportionately greater than the contribution of the other spouse. 3 In every case to which subsection (2) applies,— a the share of each spouse in the relationship property is to be determined in accordance with the contribution of each spouse to the marriage; and b the share of each spouse in any other relationship property that falls for division under sections 11(1)(a), 11(1)(b) , 11A , 11B , and 12 , and is not determined in accordance with paragraph (a), is to be determined in accordance with sections 11(1)(a), 11(1)(b) , 11A , 11B , and 12 . 4 If this section applies, each spouse is entitled to share equally in any relationship property that falls for division under section 11(1)(c) , unless his or her contribution to the marriage has been clearly greater than that of the other spouse. 5 If, under subsection (4), the spouses do not share equally in any relationship property, the share of each spouse in that relationship property is to be determined in accordance with the contribution of each spouse to the marriage. 6 This section is subject to sections 15 to 17A . 7 In proceedings commenced after the death of one of the spouses, this section is modified by section 85 .
(1976)(0166)(section)(14a)De facto relationships of short duration#
1 This section applies if a de facto relationship is a relationship of short duration (as defined in section 2E ). 2 If this section applies, an order cannot be made under this Act for the division of relationship property unless— a the court is satisfied— i that there is a child of the de facto relationship; or ii that the applicant has made a substantial contribution to the de facto relationship; and b the court is satisfied that failure to make the order would result in serious injustice. 3 If this section applies, and the court is satisfied that the grounds specified in subsection (2) for making an order on an application under this Act are made out, the share of each de facto partner in the relationship property is to be determined in accordance with the contribution of each de facto partner to the de facto relationship. 4 Nothing in this section prevents a court from making a declaration or an order under section 25(3) , even though the de facto partners have lived in a de facto relationship for less than 3 years. 5 This section is subject to sections 15 to 17A .
(1976)(0166)(section)(14aa)Civil unions of short duration#
1 This section applies if a civil union is a relationship of short duration (as defined in section 2E ). 2 If this section applies, sections 11(1)(a), 11(1)(b) , 11A , 11B , and 12 do not apply— a to any asset owned wholly or substantially by one civil union partner at the date on which the civil union began; or b to any asset that has come to one civil union partner, after the date on which the civil union began,— i by succession; or ii by survivorship; or iii as the beneficiary under a trust; or iv by gift from a third person; or c where the contribution of one civil union partner to the civil union has clearly been disproportionately greater than the contribution of the other civil union partner. 3 In every case to which subsection (2) applies,— a the share of each civil union partner in the relationship property is to be determined in accordance with the contribution of each civil union partner to the civil union; and b the share of each civil union partner in any other relationship property that falls for division under sections 11(1)(a), 11(1)(b) , 11A , 11B , and 12 , and is not determined in accordance with paragraph (a), is to be determined in accordance with sections 11(1)(a), 11(1)(b) , 11A , 11B , and 12 . 4 If this section applies, each civil union partner is entitled to share equally in any relationship property that falls for division under section 11(1)(c) , unless his or her contribution to the civil union has been clearly greater than that of the other civil union partner. 5 If, under subsection (4), the civil union partners do not share equally in any relationship property, the share of each civil union partner in that relationship property is to be determined in accordance with the contribution of each civil union partner to the civil union. 6 This section is subject to sections 15 to 17A . 7 In proceedings commenced after the death of one of the civil union partners, this section is modified by section 85 .
(1976)(0166)(section)(15)Court may award lump sum payments or order transfer of property#
1 This section applies if, on the division of relationship property, the court is satisfied that, after the marriage , civil union, or de facto relationship ends, the income and living standards of one spouse or partner ( party B ) are likely to be significantly higher than the other spouse or partner ( party A ) because of the effects of the division of functions within the marriage , civil union, or de facto relationship while the parties were living together. 2 In determining whether or not to make an order under this section, the court may have regard to— a the likely earning capacity of each spouse or partner : b the responsibilities of each spouse or partner for the ongoing daily care of any minor or dependent children of the marriage, civil union, or de facto relationship: c any other relevant circumstances. 3 If this section applies, the court, if it considers it just, may, for the purpose of compensating party A,— a order party B to pay party A a sum of money out of party B's relationship property: b order party B to transfer to party A any other property out of party B's relationship property. 4 This section overrides sections 11 to 14A .
(1976)(0166)(section)(15a)Orders where spouse or partner has contributed to increase in value of separate property#
1 This section applies if, on the division of relationship property, the court is satisfied— a that, after the marriage , civil union, or de facto relationship ends, the income and living standards of one spouse or partner ( party B ) are likely to be significantly higher than the other spouse or partner ( party A ) because of the effects of the division of functions within the marriage , civil union, or de facto relationship while the spouses or partners were living together; and b that any increase in the value of party B's separate property was attributable, wholly or in part, and whether directly or indirectly, to the actions of party B while the spouses or partners were living together. 2 In determining whether or not to make an order under this section, the court may have regard to— a the likely earning capacity of each spouse or partner : b the responsibilities of each spouse or partner for the ongoing daily care of any minor or dependent children of the marriage, civil union, or de facto relationship: c any other relevant circumstances. 3 If this section applies, the court, if it considers it just, may, for the purpose of compensating party A for the increase in value of party B's separate property,— a order party B to pay party A a sum of money, whether out of relationship property or separate property: b order party B to transfer to party A any other property, whether the property is relationship property or separate property. 4 This section does not limit section 15 , but overrides sections 11 to 14A .
(1976)(0166)(section)(16)Adjustment when each spouse or partner owned home at date relationship began#
1 This section applies if,— a at the date the marriage , civil union, or de facto relationship began, each spouse or partner owned a home; and b each of those homes was capable of becoming a family home; but c at the time when the relationship property is to be divided, the home (or the proceeds of the sale of the home) of only one spouse or partner is included in the relationship property. 2 This section also applies if,— a before the marriage , civil union, or de facto relationship began, each spouse or partner owned a home; and b each of those homes was capable of becoming a family home; and c one of the spouses or partners ( party A ) sold his or her home in contemplation of the marriage , civil union, or de facto relationship; and d at the time when the relationship property is to be divided,— i the home (or the proceeds of the sale of the home) of the other spouse or partner ( party B ) is included in the relationship property; but ii the proceeds of the sale of party A's home are not included in the relationship property. 3 If this section applies, the court may adjust the shares of the spouses or partners in any of the relationship property (including the family home and the family chattels) according to what it considers just to compensate for the inclusion of the home of only one spouse or partner in the relationship property. 4 This section overrides sections 11 to 14A .
(1976)(0166)(section)(17)Sustenance of separate property#
1 This section applies if the separate property of one spouse or partner ( party A ) has been sustained by— a the application of relationship property; or b the actions of the other spouse or partner ( party B ). 2 If this section applies, the court may— a increase the share to which party B would otherwise be entitled in the relationship property; or b order party A to pay party B a sum of money as compensation. 3 This section overrides sections 11 to 14A .
(1976)(0166)(section)(17a)Diminution of separate property#
1 If the separate property of one spouse or partner has been materially diminished in value by the deliberate action or inaction of the other spouse or partner , the court may, to such extent as it thinks just, diminish the share to which the other spouse or partner would otherwise be entitled in the relationship property. 2 This section overrides sections 11 to 14A .
(1976)(0166)(section)(18)Contributions of spouses or partners#
1 For the purposes of this Act, a contribution to the marriage , civil union, or de facto relationship means all or any of the following: a the care of— i any child of the marriage, civil union, or de facto relationship: ii any aged or infirm relative or dependant of either spouse or partner : b the management of the household and the performance of household duties: c the provision of money, including the earning of income, for the purposes of the marriage , civil union, or de facto relationship: d the acquisition or creation of relationship property, including the payment of money for those purposes: e the payment of money to maintain or increase the value of— i the relationship property or any part of that property; or ii the separate property of the other spouse or partner or any part of that property: f the performance of work or services in respect of— i the relationship property or any part of that property; or ii the separate property of the other spouse or partner or any part of that property: g the forgoing of a higher standard of living than would otherwise have been available: h the giving of assistance or support to the other spouse or partner (whether or not of a material kind), including the giving of assistance or support that— i enables the other spouse or partner to acquire qualifications; or ii aids the other spouse or partner in the carrying on of his or her occupation or business. 2 There is no presumption that a contribution of a monetary nature (whether under subsection (1)(c) or otherwise) is of greater value than a contribution of a non-monetary nature.
(1976)(0166)(section)(18a)Effect of misconduct of spouses or partners#
1 Except as permitted by subsections (2) and (3), a court may not take any misconduct of a spouse or partner into account in proceedings under this Act, whether to diminish or detract from the positive contribution of that spouse or partner or otherwise. 2 Subject to subsection (3), the court may take into account any misconduct of a spouse or partner— a in determining the contribution of a spouse to the marriage, or of a civil union partner to the civil union, or of a de facto partner to the de facto relationship; or b in determining what order it should make under any of sections 26 , 26A , 27 , 28 , 28B , 28C , and 33 . 3 For conduct to be taken into account under subsection (2), the conduct must have been gross and palpable and must have significantly affected the extent or value of the relationship property.
(1976)(0166)(section)(18b)Compensation for contributions made after separation#
1 In this section, relevant period , in relation to a marriage , civil union, or de facto relationship, means the period after the marriage , civil union, or de facto relationship has ended (other than by the death of one of the spouses or partners ) but before the date of the hearing of an application under this Act by the court of first instance. 2 If, during the relevant period, a spouse or partner ( party A ) has done anything that would have been a contribution to the marriage , civil union, or de facto relationship if the marriage , civil union, or de facto relationship had not ended, the court, if it considers it just, may for the purposes of compensating party A— a order the other spouse or partner ( party B ) to pay party A a sum of money: b order party B to transfer to party A any property, whether the property is relationship property or separate property. 3 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 86 .
(1976)(0166)(section)(18c)Compensation for dissipation of relationship property after separation#
1 In this section, relevant period has the same meaning as in section 18B . 2 If, during the relevant period, the relationship property has been materially diminished in value by the deliberate action or inaction of one spouse or partner ( party B ), the court may, for the purposes of compensating the other spouse or partner ( party A ),— a order party B to pay party A a sum of money: b order party B to transfer to party A any property, whether the property is relationship property or separate property. 3 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 86 .
(1976)(0166)(section)(19)Effect of Act while property is undivided#
Except as otherwise expressly provided in this Act, nothing in the Act shall— a affect the title of any third person to any property, or affect the power of either spouse or partner to acquire, deal with, or dispose of any property or to enter into any contract or other legal transaction whatsoever as if this Act had not been passed; or b limit or affect the operation of any mortgage, charge, or other security for the repayment of a debt given by either spouse or partner over property owned by him or her and every such instrument shall have the same effect as if this Act had not been passed.
(1976)(0166)(section)(20)Interpretation#
1 In sections 20A to 20E , unless the context otherwise requires,— personal debt means— a a debt that is not a relationship debt: b a debt to the extent that it is not a relationship debt relationship debt means a debt that has been incurred, or to the extent that it has been incurred,— a by the spouses or partners jointly; or b in the course of a common enterprise carried on by the spouses or partners , whether alone or together with another person; or c for the purpose of acquiring, improving, or maintaining relationship property; or d for the benefit of both spouses or partners in the course of managing the affairs of the household; or e for the purpose of bringing up any child of the marriage, civil union, or de facto relationship. 2 To avoid any doubt, for a debt to fall within paragraph (c) of the definition of relationship debt in subsection (1), it is not necessary that, at the time at which the debt was incurred, the property for which it was incurred was relationship property, as long as the property later becomes relationship property.
(1976)(0166)(section)(20a)Rights of creditors preserved#
1 Secured and unsecured creditors of a spouse or partner have the same rights against that spouse or partner , and against property owned by the spouse or partner , as if this Act had not been passed. 2 If, had this Act not been passed, any property would have passed to the Official Assignee on or following the bankruptcy of a spouse or partner , then that property (and no other property) passes to the Official Assignee as if this Act had not been passed. 3 This section— a is subject to section 20B ; and b applies except as otherwise expressly provided in this Act.
(1976)(0166)(section)(20b)Protected interest in family home#
1 Each spouse or partner has a protected interest in the family home, which includes,— a where section 11A applies, the proceeds of sale of the family home: b where section 11B applies, the property shared under that section: c where section 12 applies, the money shared under that section. 2 The protected interest of a spouse or partner is not liable for the unsecured debts of the other spouse or partner , other than an unsecured debt incurred— a by the spouses or partners jointly; or b by the spouse or partner subsequently declared bankrupt, for the purpose of acquiring, improving, or repairing the family home. 3 The value of the protected interest of a spouse or partner is as follows: a where section 11 applies, the protected interest is to the extent of the lesser of— i the specified sum; or ii one-half of the equity of the spouses or partners in the family home: b where section 11A applies, the protected interest is to the extent of the lesser of— i the specified sum; or ii one-half of the proceeds of the sale of the family home: c where section 11B or section 12 applies, the protected interest is to the extent of the lesser of— i the specified sum; or ii one-half of the property or money shared under the applicable section. 4 In this section, specified sum means the amount for the time being prescribed under section 53A for the purposes of this section.
(1976)(0166)(section)(20c)Payment of protected interest on bankruptcy of other spouse or partner#
1 If, on the bankruptcy of a spouse or partner , the family home (including a homestead) or, if section 11A applies, the proceeds of the sale of the family home pass to the Official Assignee, the Official Assignee must pay to the other spouse or partner the lesser of— a the amount of the protected interest of the other spouse or partner ; or b so much of that amount as remains after the Official Assignee has paid the debts specified in subsection (2). 2 The debts referred to in subsection (1)(b) are as follows: a any debts secured on the family home or homestead or, as the case may be, the proceeds of sale of the family home: b any unsecured debt incurred— i by the spouses or partners jointly; or ii by the spouse or partner subsequently declared bankrupt, for the purpose of acquiring, improving, or repairing the family home. 3 If, on the bankruptcy of a spouse or partner , section 11B applies, the Official Assignee must pay to the other spouse or partner such amount in satisfaction of the protected interest of that spouse or partner as the court may direct, on application by the Official Assignee or by that spouse or partner .
(1976)(0166)(section)(20d)Calculation of net value of relationship property#
The value of the relationship property that may be divided between the spouses or partners under this Act must be calculated by— a ascertaining the total value of the relationship property; and then b deducting from that total any secured or unsecured relationship debts owed by either or both spouses or partners .
(1976)(0166)(section)(20e)Compensation for satisfaction of personal debts#
1 If a secured or unsecured personal debt of one spouse or partner ( party A ) has been paid or satisfied (directly or indirectly) out of the relationship property, the court may make one of the following orders in favour of the other spouse or partner ( party B ): a an order increasing proportionately the share to which party B would otherwise be entitled in the relationship property: b an order that property that is part of party A's separate property be treated as relationship property for the purposes of any division of relationship property under this Act: c an order that party A pay party B a sum of money as compensation. 2 The court may make an order under this section on its own initiative, but must make an order under this section if party B applies for such an order. 3 This section applies whether the debt was paid or satisfied voluntarily or pursuant to legal process.
(1976)(0166)(section)(20f)Application of Joint Family Homes Act 1964#
Nothing in sections 20 to 20E derogates from the provisions of the Joint Family Homes Act 1964 .
(1976)(0166)(section)(21)Spouses or partners may contract out of this Act#
1 Spouses , civil union partners, or de facto partners, or any 2 persons in contemplation of entering into a marriage , civil union , or de facto relationship, may, for the purpose of contracting out of the provisions of this Act, make any agreement they think fit with respect to the status, ownership, and division of their property (including future property). 2 An agreement made under this section may relate to the status, ownership, and division of property in either or both of the following circumstances: a during the joint lives of the spouses or partners : b when one of the spouses or partners dies. 3 This section is subject to section 47 .
(1976)(0166)(section)(21a)Spouses or partners may settle differences by agreement#
1 Spouses or civil union partners or de facto partners may, for the purpose of settling any differences that have arisen between them concerning property owned by either or both of them, make any agreement they think fit with respect to the status, ownership, and division of that property. 2 This section is subject to section 47 .
(1976)(0166)(section)(21b)Surviving spouse or partner and personal representative may agree on division of property#
1 This section applies— a when proceedings are commenced while both spouses or partners are alive, and one spouse or partner dies before the proceedings are completed; or b when one spouse or partner dies and the other spouse or partner , or the personal representative of the deceased spouse or partner , intends to commence, or commences, proceedings after the death of the deceased. 2 If this section applies, a surviving spouse or partner (the survivor ) and the personal representative of the deceased spouse or partner may, for the purpose of settling the proceedings or (as the case requires) a claim by the survivor or the personal representative with respect to property owned by either or both of those spouses or partners , make any agreement they think fit with respect to the status, ownership, and division of that property. 3 If the survivor is also the sole executor or sole administrator of the estate of the deceased spouse or partner , an agreement under this section is not valid unless the court approves the agreement. 4 Subsection (3) does not apply if a grant of administration is not required. 5 This section is subject to section 47 .
(1976)(0166)(section)(21c)Court may be asked to approve agreement between surviving spouse or partner and personal representative#
1 If a surviving spouse or partner and the personal representative of the deceased spouse or partner intend to make an agreement under section 21B , either or both of them may submit an agreement, in draft, to the court for approval. 2 If the court approves the agreement, the agreement has effect in accordance with section 21B .
(1976)(0166)(section)(21d)Subject matter of agreement#
1 An agreement under section 21 or section 21A or section 21B may do all or any of the following: a provide that any property, or any class of property, is to be relationship property or is to be separate property: b define the share of the relationship property, or of any part of the relationship property, that each spouse or partner is to be entitled to when the marriage , civil union, or de facto relationship ends: c define the share of the relationship property, or of any part of the relationship property, that the surviving spouse or partner and the estate of the deceased spouse or partner is to be entitled to on the death of one of the spouses or partners : d provide for the calculation of those shares: e prescribe the method by which the relationship property, or any part of the relationship property, is to be divided. 2 This section does not limit the generality of sections 21 to 21B .
(1976)(0166)(section)(21e)Regulations prescribing model forms of agreement#
1 The purpose of this section is to minimise the legal expenses of people who wish to enter into an agreement under section 21 or section 21A or section 21B . 2 The Governor-General may, by Order in Council, make regulations prescribing model forms of agreement for the purposes of section 21 or section 21A or section 21B . 3 Use of a prescribed model form of agreement is optional. 4 Regulations under this section are secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1976)(0166)(section)(21f)Agreement void unless complies with certain requirements#
1 Subject to section 21H , an agreement entered into under section 21 or section 21A or section 21B is void unless the requirements set out in subsections (2) to (5) are complied with. 2 The agreement must be in writing and signed by both parties. 3 Each party to the agreement must have independent legal advice before signing the agreement. 4 The signature of each party to the agreement must be witnessed by a lawyer. 5 The lawyer who witnesses the signature of a party must certify that, before that party signed the agreement, the lawyer explained to that party the effect and implications of the agreement.
(1976)(0166)(section)(21g)Other grounds of invalidity not affected#
Section 21F does not limit or affect any enactment or rule of law or of equity that makes a contract void, voidable, or unenforceable on any other ground.
(1976)(0166)(section)(21h)Court may give effect to agreement in certain circumstances#
1 Even though an agreement is void for non-compliance with a requirement of section 21F , the court may declare that the agreement has effect, wholly or in part or for any particular purpose, if it is satisfied that the non-compliance has not materially prejudiced the interests of any party to the agreement. 2 The court may make a declaration under this section in the course of any proceedings under this Act, or on application made for the purpose.
(1976)(0166)(section)(21i)Agreements entered into by minors#
1 Subject to subsection (2), if a minor enters into an agreement under section 21 or section 21A or section 21B , the agreement, and every instrument executed by that minor for the purpose of giving effect to the agreement, is as valid and effectual as if the minor were of full age. 2 If a minor who is younger than 18 years, and is not and has not been married or in a civil union , enters into an agreement under section 21 or section 21A or section 21B , the agreement is not valid without the approval of the court. 3 An approval may be given on application by the minor before or after the agreement has been signed by the parties.
(1976)(0166)(section)(21j)Court may set agreement aside if would cause serious injustice#
1 Even though an agreement satisfies the requirements of section 21F , the court may set the agreement aside if, having regard to all the circumstances, it is satisfied that giving effect to the agreement would cause serious injustice. 2 The court may exercise the power in subsection (1) in the course of any proceedings under this Act, or on application made for the purpose. 3 This section does not limit or affect any enactment or rule of law or of equity that makes a contract void, voidable, or unenforceable on any other ground. 4 In deciding, under this section, whether giving effect to an agreement made under section 21 or section 21A or section 21B would cause serious injustice, the court must have regard to— a the provisions of the agreement: b the length of time since the agreement was made: c whether the agreement was unfair or unreasonable in the light of all the circumstances at the time it was made: d whether the agreement has become unfair or unreasonable in the light of any changes in circumstances since it was made (whether or not those changes were foreseen by the parties): e the fact that the parties wished to achieve certainty as to the status, ownership, and division of property by entering into the agreement: f any other matters that the court considers relevant. 5 In deciding, under this section, whether giving effect to an agreement made under section 21B would cause serious injustice, the court must also have regard to whether the estate of the deceased spouse or partner has been wholly or partly distributed.
(1976)(0166)(section)(21k)Agreements made for valuable consideration#
1 Every agreement under section 21 or section 21A or section 21B is taken to have been made for valuable consideration. 2 Nothing in this section limits or affects the manner of determining, for the purposes of the Estate and Gift Duties Act 1968 , whether a disposition of property is a gift.
(1976)(0166)(section)(21l)Enforcement of agreements#
1 Remedies that, under any enactment or rule of law or of equity, are available for the enforcement of contracts may be used for the enforcement of agreements under section 21 or section 21A or section 21B . 2 This section is subject to the provisions of this Part.
(1976)(0166)(section)(21m)Consequences of invalidity of agreement#
If an agreement purporting to be made under section 21 or section 21A or section 21B is void or is avoided or is invalid or unenforceable (including an agreement set aside under section 21J ), the provisions of this Act have effect as if the agreement had never been made.
(1976)(0166)(section)(21n)Other powers and capacities not affected#
1 Nothing in this Part limits or affects the capacity of either spouse or partner to agree to acquire or hold any property jointly or in common, whether or not together with any other person, and whether legally or beneficially. 2 Nothing in this Part limits or affects the power of spouses or partners to make gifts to each other. 3 Regardless of any rule of law, a gift between spouses or partners may be made orally or in writing, and does not need to be made by deed or by delivery. 4 Subsection (3) does not apply to de facto partners who have lived in a de facto relationship for less than 3 years.
(1976)(0166)(section)(21o)Application of Act to relationship property not subject to agreement#
Relationship property is subject to the provisions of this Act if neither of the following kinds of agreement applies to the property: a an agreement under section 21 or section 21A or section 21B : b an agreement to which section 21P or section 21Q applies, or to the extent that section 21Q applies.
(1976)(0166)(section)(21p)Agreements made before 1 August 2001 between de facto partners#
1 This section applies to any agreement— a that is made, before 1 August 2001, by de facto partners, or by any 2 persons in contemplation of entering into a de facto relationship; and b that is made with respect to the status, ownership, or division of their property. 2 An agreement to which subsection (1) applies— a may relate to existing or future property, or both: b may relate to the status, ownership, or division of property in either or both of the following circumstances: i during the joint lives of the de facto partners: ii when one of them dies. 3 Subsection (2) does not limit the generality of subsection (1).
(1976)(0166)(section)(21q)Agreements made before 1 August 2001 between spouses relating to division of property on death#
This section applies to any agreement— a that is made, before 1 August 2001, by a husband and wife, or by any 2 persons in contemplation of marriage; and b that is made with respect to, or to the extent that it is made with respect to, the status, ownership, or division of their property when one of them dies.
(1976)(0166)(section)(21r)Agreements to have effect as if Act not passed#
1 The following agreements, to the extent that the agreements were valid and would have been enforceable before 1 August 2001, have effect as if this Act had not been passed: a an agreement to which section 21P applies: b an agreement to which section 21Q applies, or to the extent that section 21Q applies. 2 This section is subject to section 47 .
(1976)(0166)(section)(21s)Agreements made under previous section 21 before 1 August 2001#
Any agreement made before 1 August 2001 under section 21 (as that section existed immediately before that date) is to be treated as if it had been made under section 21 or section 21A (as those sections existed after that date), whichever section is applicable, and this Part applies accordingly.
(1976)(0166)(section)(21t)Agreements made under this Part before 1 February 2002, where marriage or de facto relationship ends before that date#
1 This section applies to any agreement made under section 21 if— a the agreement is made, on or after 1 August 2001 and before 1 February 2002, by 2 de facto partners, or by any 2 persons in contemplation of entering into a de facto relationship; and b the agreement is made with respect to the status, ownership, or division of their property— i during the joint lives of the de facto partners: ii when one of them dies; and c the de facto relationship ends before 1 February 2002. 2 This section also applies to any agreement made under section 21 if— a the agreement is made, on or after 1 August 2001 and before 1 February 2002, by a husband and wife, or by any 2 persons in contemplation of marriage; and b the agreement is made with respect to, or to the extent that it is made with respect to, the status, ownership, or division of their property when one of them dies; and c one of the spouses dies before 1 February 2002. 3 The following agreements, to the extent that the agreements were valid and would have been enforceable before 1 August 2001, have effect as if this Act had not been passed: a an agreement to which subsection (1) applies: b an agreement to which subsection (2) applies, or to the extent that subsection (2) applies. 4 This section is subject to section 47 .
(1976)(0166)(section)(22)Jurisdiction#
1 Every application under this Act must be heard and determined in the Family Court . 2 This section is subject to any other provision of this Act that confers jurisdiction on any other court.
(1976)(0166)(section)(23)Who can apply#
1 The following persons may apply for an order under section 25(1)(a) or (b) or an order or declaration under section 25(3) : a either spouse or partner , or both of them jointly: b any person on whom the spouses or partners have made conflicting claims in respect of property. 2 The Official Assignee in bankruptcy of the property of either spouse or partner may not apply for an order under section 25(1)(a) , but may apply for an order under section 25(1)(b) or an order or declaration under section 25(3) . 3 If one of the spouses or partners has died, the application of this section is modified by section 88 (except in a situation described in section 10D(1)) .
(1976)(0166)(section)(24)Time limits for making applications#
1 The following time limits apply in relation to applications made under this Act: a an application made after a marriage or civil union has been dissolved by an order dissolving the marriage or civil union must be made before the expiry of the period of 12 months after the date on which that order takes effect as a final order: b an application made after an order has been made declaring a marriage or civil union to be void ab initio must be made before the expiry of the period of 12 months after the date of the making of the order: c an application made after a de facto relationship has ended must be made no later than 3 years after the de facto relationship ended. 2 Regardless of subsection (1), the court may extend the time for making an application after hearing— a the applicant; and b any other persons who would have an interest in the property that would be affected by the order sought and who the court considers should be heard. 3 The court's power under this section extends to cases where the time for applying has already expired. 4 If one of the spouses or partners has died, the application of this section is modified by section 89 (except in a situation described in section 10D(1) ).
(1976)(0166)(section)(25)When court may make orders#
1 On an application under section 23 , the court may— a make any order it considers just— i determining the respective shares of each spouse or partner in the relationship property or any part of that property; or ii dividing the relationship property or any part of that property between the spouses or partners : b make any other order that it is empowered to make by any provision of this Act. 2 The court may not make an order under subsection (1) unless it is satisfied,— a in the case of a marriage or civil union ,— i that the spouses or civil union partners are living apart (whether or not they have continued to live in the same residence) or are separated; or ii that the marriage or civil union has been dissolved; or b in the case of a de facto relationship, that the de facto partners no longer have a de facto relationship with each other; or c that one spouse or partner is endangering the relationship property or seriously diminishing its value, by gross mismanagement or by wilful or reckless dissipation of property or earnings; or d that either spouse or partner is an undischarged bankrupt. 3 Regardless of subsection (2), the court may at any time make any order or declaration relating to the status, ownership, vesting, or possession of any specific property as it considers just. 4 To avoid any doubt, but without limiting subsection (3), if proceedings under this Act are pending, the court, if it considers it appropriate in the circumstances, may make an interim order under that subsection for the sale of any relationship property, and may give any directions it thinks fit with respect to the proceeds. 4A If proceedings under this Act are pending, a Family Court Associate has the jurisdiction and powers of a Family Court Judge under subsection (4) if— a the Family Court Associate considers it appropriate in the circumstances to make an interim order of the kind referred to in that subsection; and b the parties to the proceedings consent to the making of the order and the giving of directions by the Family Court Associate with respect to the proceeds. 5 This section is subject to the other provisions of this Act. 6 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 91 .
(1976)(0166)(section)(26)Orders for benefit of children of marriage , civil union, or de facto relationship#
1 In proceedings under this Act, the court must have regard to the interests of any minor or dependent children of the marriage, civil union, or de facto relationship and, if it considers it just, may make an order settling the relationship property or any part of that property for the benefit of the children of the marriage, civil union, or de facto relationship or of any of them. 2 If the court makes an order under subsection (1), the court may reserve such interest (if any) of either spouse or partner , or of both of them, in the relationship property as the court considers just. 3 An order under this section may be made and has effect regardless of any agreement under Part 6 .
(1976)(0166)(section)(26a)Postponement of sharing#
1 On the division of relationship property under this Act, the court may make an order postponing the vesting of any share in the relationship property, either wholly or in part, until a specified future date or until the occurrence of a specified event if the court is satisfied that immediate vesting would cause undue hardship for a spouse or partner who is the principal provider of ongoing daily care for 1 or more minor or dependent children of the marriage , civil union, or de facto relationship . 2 The court may order postponement of vesting under this section only for as long as necessary, and only to the extent necessary, to alleviate the undue hardship. 3 Nothing in this section limits section 33 .
(1976)(0166)(section)(27)Occupation orders#
1 The court may make an order granting to either spouse or partner , for such period or periods and on such terms and subject to such conditions as the court thinks fit, the right personally to occupy the family home or any other premises forming part of the relationship property. 2 Where an order is made under subsection (1), the person in whose favour it is made shall be entitled, to the exclusion of the other spouse or partner , personally to occupy the family home or the other premises to which the order relates. 3 An order made under subsection (1) against a spouse or partner shall be enforceable against the personal representative of the person against whom it is made, unless the court otherwise directs. 4 An order made under subsection (1) by the District Court or the Family Court is enforceable as if it were an order for recovery of land made pursuant to section 79(2)(c) of the District Court Act 2016 . 5 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 91 .
(1976)(0166)(section)(28)Orders with respect to tenancy#
1 Regardless of section 23 , the court may at any time, on the application of either spouse or partner , make an order vesting in either spouse or partner (the applicant ) the tenancy of any dwellinghouse. 1A The court may not make an order under this section unless, at the time of the making of the order,— a the spouse or partner against whom the order is made (the other party ) is or was the sole tenant of the dwellinghouse, or is or was a tenant holding jointly or in common with the applicant; and b the other party is a tenant of the dwellinghouse; and c either spouse or partner is residing in the dwellinghouse. 2 On the taking effect of an order made under subsection (1), unless the tenancy is sooner lawfully determined, the applicant shall become the tenant of the dwellinghouse upon and subject to the terms and conditions of the tenancy in force at the time of the making of that order, and the other party shall cease to be the tenant. Every such order shall have effect and may be enforced as if it were an order of the court for possession of the land granted in favour of the applicant. 3 Nothing in this section or in any order made under this section shall be construed to limit or affect the operation of any enactment or rule of law for the time being applicable to any tenancy to which this section applies or to the dwellinghouse held under the tenancy, or to authorise the court to vary, except by vesting or revesting the tenancy pursuant to this section, any express or implied term or condition of the tenancy. 4 On the application of the other party or his or her personal representative in any case in which an order is made under subsection (1), the court may, if it thinks fit, make an order discharging the first-mentioned order and revesting the tenancy accordingly. 5 On the taking effect of any revesting order made under subsection (4), unless the tenancy is sooner lawfully determined, the person in whose favour it is made shall become the tenant of the dwellinghouse upon and subject to the terms and conditions of the tenancy in force at the time of the making of the revesting order. 5A In this section, dwellinghouse means any building or part of a building let as a separate dwelling; and includes— a any furniture or other chattels let with the building or part of a building; and b any land, outbuildings, or parts of buildings included in the tenancy. 6 For the purposes of this section, the term tenant , in relation to any dwellinghouse, includes any person whose tenancy has expired or been determined, and who is for the time being deemed under or by virtue of any enactment or rule of law to continue to be the tenant of the dwellinghouse; and the term tenancy has a corresponding meaning. 7 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 91 .
(1976)(0166)(section)(28a)Factors affecting occupation orders and orders with respect to tenancy#
1 The court— a in determining whether to make an order under section 27(1) or section 28(1) ; and b in determining, in relation to an order made under section 27(1) , the period or periods, the terms (if any), and the conditions (if any) of the order,— shall have particular regard to the need to provide a home for any minor or dependent child of the marriage , civil union, or de facto relationship, and may also have regard to all other relevant circumstances . 2 Nothing in this section shall limit the generality of section 26(1) . 3 In proceedings commenced after the death of one of the spouses or partners , this section is affected by section 91 .
(1976)(0166)(section)(28b)Ancillary furniture order#
1 On or after making an occupation order under section 27(1) or a tenancy order under section 28(1) , the court may make an order granting, to the person in whose favour the order is or has been made, the use of all or any of the furniture, household appliances, and household effects in the family home or other premises to which the occupation order relates or (as the case requires) in the dwellinghouse to which the tenancy order relates. 2 An order made under this section may be for such period, and on such terms and conditions, as the court thinks fit.
(1976)(0166)(section)(28c)Furniture required to equip another household#
1 Regardless of section 23 , the court may at any time make an order granting to either the spouse or partner (the applicant ) the possession and use of all or any of the furniture, household appliances, and household effects in— a the family home or any other premises forming part of the relationship property; or b any dwellinghouse in respect of which a tenancy order could be made under section 28(1) in favour of the applicant. 2 Either spouse or partner may apply for an order under this section. 3 The court may make an order under this section only if it is satisfied that the furniture, household appliances, and household effects are reasonably required to equip another dwellinghouse in which the applicant is or will be living (whether alone or with 1 or more children of the marriage , civil union, or de facto relationship ). 4 In determining whether to make an order under this section, the court must have particular regard to any need of the applicant to have suitable furniture, household appliances, and household effects to provide for the needs of any children of the marriage , civil union, or de facto relationship, where those children live, or will be living, with the applicant . 5 Subsection (4) does not limit section 26(1) . 6 An order made under this section may be for such period, and on such terms and conditions, as the court thinks fit.
(1976)(0166)(section)(28d)Effect of furniture orders#
1 The person in whose favour an order is made under section 28B or section 28C is entitled, to the exclusion of the person against whom the order is made, to the possession of the furniture, household appliances, and household effects to which the order relates for as long as the order is in force. 2 An order to which this section applies has effect and may be enforced as if it were an order of the court for delivery of chattels granted in favour of the person for whose benefit the order is made.
(1976)(0166)(section)(28e)Family Violence Act 2018 does not limit or affect powers to make orders#
The Family Violence Act 2018 does not limit or affect the power of a court to make an order (including an order made on an application without notice) under section 27 or section 28 or section 28B or section 28C or section 33 of this Act.
(1976)(0166)(section)(29)Orders when property subject to hire purchase agreement#
Where any property which is the subject of an application under this Act is in the possession of either or both spouses or partners under a hire purchase agreement or conditional sale agreement or under an agreement to hire or lease, the court may make an order vesting the rights and obligations under the agreement in either spouse or partner and any such order shall have effect notwithstanding anything in any agreement.
(1976)(0166)(section)(30)Orders in relation to insurance policies#
Where an application under this Act relates to any policy of assurance or insurance the court may— a vest the policy in either spouse or partner subject to such conditions (including the payment of premiums by either spouse or partner ) as it thinks just: b direct the payment of a proportion of the surrender or paid-up value from one spouse or partner to the other: c make such other order as it thinks just.
(1976)(0166)(section)(31)Orders in relation to superannuation rights#
1 Where the relationship property to which any application under this Act relates includes property of the kind described in section 8(1)(i) , the court may make any order under this Act, or any provision of any such order, conditional on either spouse or partner entering into an arrangement or deed of covenant designed to ensure that the other spouse or partner receives his or her appropriate share of that property, and every arrangement or deed entered into pursuant to any such condition shall have effect according to its tenor. 2 A copy of any arrangement or deed entered into pursuant to subsection (1) may be served on the manager of the superannuation scheme from which the entitlement is derived. 3 Where a copy of any such arrangement or deed is served on any such manager he or she shall, notwithstanding the provisions of any Act, deed, or rules governing the scheme, be bound by the provisions of the arrangement or deed.
(1976)(0166)(section)(32)Orders relating to maintenance and child support#
1 In any proceedings, the court must have regard to— a any order made under the Family Proceedings Act 1980 for the maintenance of a spouse or partner ; and b any child support payable by one spouse or partner , under a formula assessment under the Child Support Act 1991 , for a child of the marriage , civil union, or de facto relationship; and c any voluntary agreement, whether or not the agreement has been accepted under Part 3 of the Child Support Act 1991 . 2 In any proceedings, the court, if it considers it just, may— a make an order under the Family Proceedings Act 1980 for the maintenance of a spouse or partner : b discharge, vary, extend, or suspend an order made under the Family Proceedings Act 1980 for the maintenance of a spouse or partner : c make any order in relation to child support that may be made under section 106 or section 109 or section 112 of the Child Support Act 1991 , as if an application had been made under section 104 or (as the case requires) section 108 or section 112 of that Act : d cancel, vary, extend, or suspend a voluntary agreement. 3 An order made under this Act in respect of relationship property is not sufficient by itself to support— a an application under section 99 of the Family Proceedings Act 1980 for the discharge, variation, extension, or suspension of an order for the maintenance of a spouse or partner ; or b an application for an order under Part 7 of the Child Support Act 1991 ; or c the cancellation, variation, extension, or suspension of a voluntary agreement.
(1976)(0166)(section)(33)Ancillary powers of court#
1 The court may make all such other orders and give such directions as may be necessary or expedient to give effect, or better effect, to any order made under any of the provisions of sections 25 to 32 . 2 The court may, at any time it thinks fit, extend, vary, cancel, or discharge any order made under any of the provisions of sections 26 to 32 , and may vary any terms or conditions upon or subject to which any such order has been made. 3 In particular, but without limiting the generality of subsections (1) and (2), the court may make any 1 or more of the following orders: a an order for the sale of the relationship property or any part of the relationship property, and for the division, vesting, or settlement of the proceeds: b in the case of property owned by both spouses or partners jointly, an order vesting the property in both spouses or partners in common in such shares as the court considers just: c an order vesting the relationship property, or any part of the relationship property, in either spouse or partner : d an order postponing the vesting of any share in the relationship property, or any part of such share, until a future date specified in the order or until the occurrence of a future event specified in the order: e an order for the partition or vesting of any property: f in the case of property owned by one spouse or partner , an order vesting the property in both spouses or partners jointly or in common in shares that the court considers just: g in the case of property owned by both spouses or partners , jointly or in common, an order vesting the property in one of them: h an order for the cancellation of the settlement of a joint family home: i an order for the payment of a sum of money by one spouse or partner to the other: j an order for the transfer of land, or of any interest in land, including a lease, licence, or tenancy: k an order for the transfer of shares or stock, or of mortgages, charges, debentures, or other securities, or of the title or documents of title of any property: l an order for the transfer of rights or obligations under any instrument or contract, and an order of this kind has effect regardless of any provision or term of the instrument or contract: m an order varying the terms of any trust or settlement, other than a trust under a will or other testamentary disposition: n in the case of money or other property that is part of the separate property of one spouse or partner , an order requiring that spouse or partner to pay the money, or transfer the other property, to the other. 4 Where under any order made under this Act one spouse or partner is or may become liable to pay to the other a sum of money, the court may direct that it shall be paid either in 1 sum or in instalments, and either with or without security, and otherwise in such manner and subject to such conditions (including a condition requiring the payment of interest) as the court thinks fit. 5 Where, pursuant to this Act, the court makes an order for the sale of any relationship property and for the division, application, or settlement of the proceeds, the court may appoint a person to sell the property and divide, apply, or settle the proceeds accordingly; and the execution of any instrument by the person so appointed shall have the same force and validity as if it had been executed by the person in whom the property is vested. 6 Any order under this Act may, subject to the provisions of this Act, be made upon such terms and subject to such conditions (if any) as the court thinks fit. 7 Where the court, by any order under this Act, appoints a person (including a Registrar or other officer of the court) to sell any property and to divide, apply, and settle the proceeds, the court may make provision in that order for the payment of remuneration to that person and for the reimbursement of his or her expenses.
(1976)(0166)(section)(34)Discretion of court as to orders#
Where application is made to the court for any order under any provision of this Act, the court may, subject to the provisions of the Act, make any other order under this Act which could have been made if application for that other order had been made when the first-mentioned application was made.
(1976)(0166)(section)(35)Attendance at hearings#
Section 11A of the Family Court Act 1980 applies to the hearing of any application or appeal under this Act— a in the Family Court: b in any other court, in which case— i references in that section to the Family Court or court must be read as references to that other court; and ii references in that section to the Family Court Judge or the Judge must be read as references to the Judge presiding at the hearing.
(1976)(0166)(section)(35a)Publication of reports of proceedings#
Sections 11B to 11D of the Family Court Act 1980 apply to the publication of a report of any proceedings under this Act— a in the Family Court: b in any other court, in which case references in those sections to the Family Court or court must be read as references to that other court.
(1976)(0166)(section)(37)Persons entitled to be heard#
1 Before any order is made under this Act, such notice as a Family Court Judge or Family Court Associate directs must be given to any person having an interest in the property which would be affected by the order, and any such person shall be entitled to appear and to be heard in the matter as a party to the application. 2 In proceedings commenced after the death of one of the spouses or partners , this section is modified by section 92 .
(1976)(0166)(section)(37a)Court may appoint lawyer for children#
1 The court may appoint a lawyer to represent any minor or dependent children of the marriage or, as the case requires, any minor or dependent children of the civil union or de facto relationship in any proceedings under this Act if, in the opinion of the court, special circumstances make the appointment necessary or desirable. 2 Fees payable to a lawyer appointed under subsection (1), and reasonable expenses incurred,— a must be determined in accordance with regulations made under section 16D of the Family Court Act 1980 or, if no such regulations are made, by the Registrar of the court; and b must be paid by 1 or more of the parties to the proceedings as ordered by the court.
(1976)(0166)(section)(38)Inquiries, and settlement of schemes#
1 The court may, on any application under this Act, appoint the Registrar of the court, or such other person as the court thinks fit, to make an inquiry into the matters of fact in issue between the parties, and to report thereon to the court. 2 A copy of every such report shall be given to the lawyer appearing for each party to the proceedings or, if any party is not represented by a lawyer , to that party. Any party may tender evidence on any matter referred to in any such report. 3 The court may, on any application under this Act, with the consent of the parties, appoint the Registrar of the court, or such other person as the court thinks fit, to settle a scheme in respect of the property comprised in the application and to submit it to the court for approval. 4 Fees payable to any person (other than the Registrar) appointed under subsection (1) or subsection (3), and reasonable expenses incurred,— a may be determined in accordance with regulations made under this Act; and b are payable out of public money appropriated by Parliament for the purpose: provided that, if the court thinks proper, it may order any party to refund to the Crown such amount as the court specifies in respect of those fees and expenses, and that amount shall be a debt due to the Crown by that party and, in default of payment of the amount, payment thereof may be enforced, by order of the District Court or the High Court as the case may require, in the same manner as a judgment of that court.
(1976)(0166)(section)(38a)Transfer of proceedings to High Court#
1 A Family Court Judge may order the transfer of proceedings to the High Court if the Judge is satisfied that the High Court is the more appropriate venue for dealing with the proceedings. 2 In considering whether to make an order under subsection (1), the Judge must have regard to— a the complexity of the proceedings or of any question in issue in the proceedings: b any proceedings before the High Court that are between the same parties and that involve related issues: c any other matter that the Judge considers relevant in the circumstances. 3 An order may be made under subsection (1) on— a the application of a party to the proceedings; or b the court's initiative. 4 Any proceedings transferred to the High Court by an order made under subsection (1) continue in that court as if they had been properly commenced there.
(1976)(0166)(section)(39)Right of appeal to High Court#
1 This subsection applies to a decision of the Family Court or the District Court, in proceedings under this Act, to— a make or refuse to make an order; or b dismiss the proceedings; or c otherwise finally determine the proceedings. 2 A party to proceedings in which there is made a decision to which subsection (1) applies, or any other person prejudicially affected by the decision, may appeal to the High Court against the decision. 3 The High Court Rules 2016 and sections 126 to 130 of the District Court Act 2016 , with all necessary modifications, apply to an appeal under subsection (2) as if it were an appeal under section 124 of that Act. 4 On the ex parte application of the appellant, the Family Court or District Court (as the case requires) may order that the appellant must not be required under section 126(1) of the District Court Act 2016 to give the Registrar of the High Court security for costs. 5 Subsection (4) overrides subsection (3). 6 If the appeal relates to proceedings commenced after the death of one of the spouses or partners , this section is modified by section 93 .
(1976)(0166)(section)(39b)Appeals to Court of Appeal#
1 The provisions of the Senior Courts Act 2016 relating to appeals to the Court of Appeal against a decision of the High Court apply to an order or decision of the High Court under this Act. 3 The High Court or the Court of Appeal may, if it thinks that the interests of justice so require,— a rehear the whole or any part of the evidence; or b receive further evidence.
(1976)(0166)(section)(40)Costs#
1 In any proceedings under this Act, a Family Court Judge or Family Court Associate may make any order as to costs that they think fit. 2 Subsection (1) is subject to any rules of procedure made for the purposes of this Act.
(1976)(0166)(section)(41)Registration of orders#
1 Where an order made under this Act relates to any estate or interest in land, a copy of the order sealed with the seal of the court shall, upon application by either of the parties and upon payment of the prescribed fee, be registered by the Registrar-General of Land or the Registrar of Deeds, as the case may be, or by the Mining Registrar in any case where the order relates to land comprised in a licence within the meaning of the Mining Tenures Registration Act 1962 that has not been registered under the Land Transfer Act 2017 . 2 For the purposes of this section an order to which this section applies shall cease to have effect where— a the order is discharged or cancelled by the court under section 33(2) ; or b the person in whose favour and the person against whom the order is made so agree in writing and the agreement is signed and witnessed in accordance with section 21F(2), (4), and (5) ; or c the period for which the order was made has expired; or d the court so directs in any other case. 3 Where the Registrar-General of Land or the Registrar of Deeds or the Mining Registrar, as the case may be, is satisfied that an order registered under subsection (1) has ceased to have effect, he or she shall, on application in that behalf, endorse the register accordingly. 4 Where an order made under any of the provisions of this Act relates to any stocks, shares or other company securities, or to any other property the title to which passes upon or is evidenced by registration, the foregoing provisions of this section shall apply with all necessary modifications to such stocks, shares, securities or other property as if they were estates or interests in land.
(1976)(0166)(section)(42)Notice of interest against title#
1 A claim to an interest, pursuant to this Act, in any land subject to the Land Transfer Act 2017 shall be deemed to be a registrable interest for the purposes of that Act. 2 Notice of a claim under subsection (1) shall be effected by lodging a duly completed notice in the prescribed form with the Registrar-General of Land . 3 Every notice so lodged shall have effect as if it were a caveat lodged pursuant to section 138 of the Land Transfer Act 2017 and the provisions of that Act , except section 141 , shall apply subject to the following modifications: a any application under section 142 of that Act in respect of any notice lodged under subsection (2) may be made to, and determined by, the Family Court, District Court, or High Court; and aa any application that may be made to a court under section 143 of that Act in respect of any notice lodged under subsection (2), may be made to and determined by a Family Court Associate, a Family Court Judge, the District Court, or the High Court; and b an order under section 146 of that Act authorising the receipt of a second notice under this section may be made by the Family Court or the District Court or the High Court . 4 In the case of land that is not subject to the Land Transfer Act 2017 , notice of a claim to an interest pursuant to this Act may be registered in the manner in which deeds and other instruments affecting the land may be registered. 5 A notice under subsection (2) or subsection (4) may be registered notwithstanding that no proceedings under this Act are pending or in contemplation, and notwithstanding that there is no dispute between the parties.
(1976)(0166)(section)(43)Dispositions may be restrained#
1 Where it appears to the High Court or the District Court or the Family Court that any disposition of property is about to be made, whether for value or not, by or on behalf of or by direction of or in the interests of any person in order to defeat the claim or rights of any other person ( party B ) under this Act, the court may, on such notice being given as the court may direct, by order restrain the making of the disposition or may order any proceeds of the disposition to be paid into court to be dealt with as the court directs. 1A The court may make an order under this section on the application of party B, or (in any proceedings under this Act or otherwise) on its own initiative. 1B A Family Court Associate has the jurisdiction and powers of a Family Court Judge under subsection (1) to make an order on the application of party B. 2 Any disposition made after an order of the court under subsection (1) restraining the making of the disposition has been served on or come to the notice of the person disposing of the property, or any auctioneer, agent, or lawyer acting in connection with the disposition, shall be void, and the court may consider any claim of any person interested and may make such order as it thinks just.
(1976)(0166)(section)(44)Dispositions may be set aside#
1 Where the High Court or the District Court or the Family Court is satisfied that any disposition of property has been made, whether for value or not, by or on behalf of or by direction of or in the interests of any person in order to defeat the claim or rights of any person ( party B ) under this Act, the court may make any order under subsection (2). 1A The court may make an order under this section on the application of party B, or (in any proceedings under this Act or otherwise) on its own initiative. 2 In any case to which subsection (1) applies, the court may, subject to subsection (4),— a order that any person to whom the disposition was made and who received the property otherwise than in good faith and for valuable consideration, or his or her personal representative, shall transfer the property or any part thereof to such person as the court directs; or b order that any person to whom the disposition was made and who received the property otherwise than in good faith and for adequate consideration, or his or her personal representative, shall pay into court, or to such person as the court directs, a sum not exceeding the difference between the value of the consideration (if any) and the value of the property; or c order that any person who has, otherwise than in good faith and for valuable consideration, received any interest in the property from the person to whom the disposition was so made, or his or her personal representative, or any person who received that interest from any such person otherwise than in good faith and for valuable consideration, shall transfer that interest to such person as the court directs, or shall pay into court or to such person as the court directs a sum not exceeding the value of the interest. 3 For the purposes of giving effect to any order under subsection (2), the court may make such further order as it thinks fit. 4 Relief (whether under this section, or in equity, or otherwise) in any case to which subsection (1) applies shall be denied wholly or in part, if the person from whom relief is sought received the property or interest in good faith, and has so altered his or her position in reliance on his or her having an indefeasible interest in the property or interest that in the opinion of the court, having regard to all possible implications in respect of other persons, it is inequitable to grant relief, or to grant relief in full, as the case may be.
(1976)(0166)(section)(44a)Application of sections 44B and 44C#
Sections 44B and 44C do not apply to a trust under a will or other testamentary disposition.
(1976)(0166)(section)(44b)Court may require party to disclose information about dispositions of property to trust#
1 In any proceedings for an order under section 25(1)(a) , the court may make an order requiring a spouse or partner to disclose to the court such information as the court specifies relating to the disposition of relationship property by either or both spouses or partners to a trust since the marriage , the civil union, or the de facto relationship began. 2 The court may make an order under this section on the application of either party to the proceedings or on its own initiative.
(1976)(0166)(section)(44c)Compensation for property disposed of to trust#
1 This section applies if the court is satisfied— a that, since the marriage , the civil union, or the de facto relationship began, either or both spouses or partners have disposed of relationship property to a trust; and b that the disposition has the effect of defeating the claim or rights of one of the spouses or partners ; and c that the disposition is not one to which section 44 applies. 2 If this section applies, the court may make 1 or more of the following orders for the purpose of compensating the spouse or partner whose claim or rights under this Act have been defeated by the disposition: a an order requiring one spouse or partner to pay to the other spouse or partner a sum of money, whether out of relationship property or separate property: b an order requiring one spouse or partner to transfer to the other spouse or partner any property, whether the property is relationship property or separate property: c an order requiring the trustees of the trust to pay to one spouse or partner the whole or part of the income of the trust, either for a specified period or until a specified amount has been paid. 3 The court must not make an order under subsection (2)(c) if— a an order under subsection (2)(a) or (b) would compensate the spouse or partner ; or b a third person has in good faith altered that person's position— i in reliance on the ability of the trustees to distribute the income of the trust in terms of the instrument creating the trust; and ii in such a way that it would be unjust to make the order. 4 The court may make 1 or more orders under subsection (2) if it considers it just to do so, having regard to— a the value of the relationship property disposed of to the trust: b the value of the relationship property available for division: c the date or dates on which relationship property was disposed of to the trust: d whether the trust gave consideration for the property, and if so, the amount of the consideration: e whether the spouses or partners, or either of them, or any child of the marriage, civil union, or de facto relationship, is or has been a beneficiary of the trust: f any other relevant matter.
(1976)(0166)(section)(44d)Definition of qualifying company#
1 In sections 44E and 44F , qualifying company means a company in which a controlling interest is held by, as the case requires,— a one of the spouses or partners ; or b the estate of the deceased spouse or partner . 2 For the purposes of this section, a person holds a controlling interest in a company if that person holds (whether directly or indirectly) equity securities in that company that carry in the aggregate 50% or more of the voting rights at a general meeting of the company. 3 For the purposes of this section, a person holds equity securities in a company ( company A ) if— a that person is beneficially entitled to, or is beneficially entitled to an interest in, any equity securities in that company (whether or not the whole or any part of the legal ownership of the equity securities is vested in that person); or b that person holds a controlling interest in another company ( company B ) that holds equity securities in company A. 4 For the purposes of subsections (2) and (3), equity security has the same meaning as in section 8 of the Financial Markets Conduct Act 2013 .
(1976)(0166)(section)(44e)Court may require party to disclose information about dispositions of property to qualifying company#
1 In any proceedings for an order under section 25(1)(a) , the court may make an order requiring a spouse or partner to disclose to the court such information as the court specifies relating to the disposition of relationship property by either or both spouses or partners to a qualifying company since the marriage or the civil union or the de facto relationship began. 2 The court may make the order under this section on the application of either party to the proceedings or on its own initiative.
(1976)(0166)(section)(44f)Compensation for property disposed of to qualifying company#
1 This section applies if the court is satisfied— a that, since the marriage or the civil union or the de facto relationship began, either or both spouses or partners have disposed of relationship property to a qualifying company; and b that the disposition has the effect of defeating the claim or rights of one of the spouses or partners ; and c that the disposition is not one to which section 44 applies. 2 If this section applies, the court may make 1 or more of the following orders for the purpose of compensating the spouse or partner whose claim or rights under this Act have been defeated by the disposition: a an order requiring one spouse or partner to pay to the other spouse or partner a sum of money, whether out of relationship property or separate property: b an order requiring one spouse or partner to transfer to the other spouse or partner any property, whether the property is relationship property or separate property. 3 The court may make 1 or more orders under subsection (2) if it considers it just to do so, having regard to— a the value of the relationship property disposed of to the qualifying company: b the value of the relationship property available for division: c the date or dates on which relationship property was disposed of to the qualifying company: d whether the company gave consideration for the property, and if so, the amount of the consideration: e any other relevant matter.
(1976)(0166)(section)(45)Family chattels not to be disposed of#
1 Where proceedings are pending under this Act, no party knowing that the proceedings are pending shall, without the leave of a Judge of the High Court or a District Court Judge or a Family Court Judge or a Registrar, or the consent in writing of the other party, sell, charge, or dispose of any of the family chattels or (except in an emergency) remove from the family home or homes any of the family chattels which are household appliances or effects or which form part of the furniture of that home or those homes. 2 Any person who does any act in contravention of the provisions of this section commits an offence, and is liable on conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding $2,000 , or to both.
(1976)(0166)(section)(46)Protection of mortgagee#
Subject to the provisions of sections 42 to 44 , the rights conferred on a spouse or partner by any order made under this Act shall be subject to the rights of the persons entitled to the benefit of any mortgage, security, charge, or encumbrance affecting the property in respect of which the order is made if it was registered before the order was registered or if the rights of that person arise under an instrument executed before the date of the making of the order: provided that, notwithstanding anything in any enactment or in any instrument, no money payable under any such mortgage, security, charge, or encumbrance shall be called up or become due by reason of the making of any such order, not being an order directing the sale of any property.
(1976)(0166)(section)(47)Agreements to defeat creditors void#
1 Any agreement, disposition, or other transaction between spouses or partners with respect to their relationship property and intended to defeat creditors of either spouse or partner is void against those creditors and the Official Assignee. 2 Any such agreement, disposition, or other transaction that was not so intended but that has the effect of defeating such creditors is void against such creditors and the Official Assignee during the period of 2 years after it is made, but only to the extent that it has that effect. 3 For the purposes of subsection (2), an agreement between spouses or partners with respect to their relationship property is deemed to have been made for valuable consideration if— a a situation described in section 25(2) has arisen; and b the agreement is made for the purpose of settling (wholly or in part) their rights under this Act with respect to that property. 4 Nothing in this section applies to any gift by one spouse or partner to the other spouse or partner , if the gift is made on a customary occasion and is reasonable in amount having regard to the donor's means and liabilities. 5 This section applies regardless of any other provision of this Act.
(1976)(0166)(section)(49)Legal capacity of married women#
1 Except as provided in any enactment, the rights, privileges, powers, capacities, duties, and liabilities of a married woman shall, for all the purposes of the law of New Zealand (whether substantive, procedural, or otherwise), be the same in all respects as those of a married man, whether she is acting in a personal, official, representative, or fiduciary capacity. 2 This section shall apply to every married woman whether she was married before or after the commencement of this Act, and whether the marriage was solemnised in New Zealand or not, and whether she is or was at any relevant time domiciled in New Zealand or not.
(1976)(0166)(section)(50)No restraints upon anticipation#
As from the commencement of this Act, no restriction upon anticipation or alienation attached to the enjoyment of any property, being a restriction preserved by section 4 of the Married Women's Property Act 1952 , shall be operative or have any effect.
(1976)(0166)(section)(51)Proceedings in tort#
1 Subject to this section, each of the parties to a marriage or civil union shall have the like right of action in tort against the other as if they were not married or in a civil union . 2 Where one of the parties to a marriage , civil union, or de facto relationship brings an action in tort against the other during the subsistence of the marriage , civil union, or de facto relationship , the court may at any stage of the proceedings, on application or of its own motion, stay the action if it appears that— a no substantial benefit, whether material or otherwise, would accrue to either party by the continuation of the proceedings; or b the proceedings are vexatious in character; or c the question or questions in issue could more conveniently be disposed of on an application made under this Act. 3 Without limiting the provisions of subsection (2)(c), the court may in any such action exercise any power which could be exercised on an application under this Act or give such directions as it thinks fit for the disposal under this Act of any question arising in the proceedings. 4 In an action to which this section applies, judgment by default shall not be entered except with the leave of the court. An application for the grant of such leave must be served on the defendant. 5 In this section the term court means the High Court, the District Court, or the Family Court, but the District Court must not exercise any power which could be exercised on an application under this Act unless it is empowered to do so under any enactment (other than this section).
(1976)(0166)(section)(52)Minors may apply without guardian ad litem#
Notwithstanding any enactment or rule of law, a minor who is or has been married or in a civil union may bring, institute, or defend proceedings under this Act without a guardian ad litem or next friend, and every judgment or order of the court under this Act shall be binding upon and may be enforced against such a minor as if he or she were of full age.
(1976)(0166)(section)(52a)Priority of claims where marriage or civil union and de facto relationship#
1 This section applies in respect of relationship property if— a competing claims are made for property orders in respect of that property, one claim being in respect of a marriage or civil union, as the case may be, and the other claim being in respect of a de facto relationship; and b there is insufficient property to satisfy the property orders made under this Act. 2 If this section applies, the relationship property is to be divided as follows: a if the marriage or civil union and the de facto relationship are successive (regardless of the order in which they occur), then in accordance with the chronological order of the marriage or civil union and the de facto relationship: b if the marriage or civil union and the de facto relationship were at some time contemporaneous, then,— i to the extent possible, the property order relating to the marriage or civil union must be satisfied from the property that is attributable to that marriage or civil union ; and ii to the extent possible, the property order relating to the de facto relationship must be satisfied from the property that is attributable to that de facto relationship; and iii to the extent that it is not possible to attribute all or any of the property to either the marriage or civil union or the de facto relationship, the property is to be divided in accordance with the contribution of the marriage or civil union and the de facto relationship to the acquisition of the property. 3 For the purposes of this section, a marriage and a de facto relationship are successive if the de facto relationship begins during the marriage, but after the spouses cease to live together as a married couple . 3A For the purposes of this section, a civil union and a de facto relationship are successive if the de facto relationship begins during the civil union, but after the civil union partners cease to live together as civil union partners. 4 In this section, and in section 52B , property order — a means an order made under any of sections 25 to 31 , and 33 ; and b includes a declaration made under section 25(3) .
(1976)(0166)(section)(52b)Priority of claims where 2 de facto relationships#
1 This section applies in respect of relationship property if— a competing claims are made for property orders in respect of that property but in relation to different de facto relationships; and b there is insufficient property to satisfy the property orders made under this Act. 2 If this section applies, the relationship property is to be divided as follows: a if the de facto relationships are successive, then in accordance with the chronological order of the de facto relationships: b if the de facto relationships were at some time contemporaneous, then,— i to the extent possible, the property orders must be satisfied from the property that is attributable to each de facto relationship; and ii to the extent that it is not possible to attribute all or any of the property to either de facto relationship, the property is to be divided in accordance with the contribution of each de facto relationship to the acquisition of the property.
(1976)(0166)(section)(53)Rules of court and regulations#
1 Rules may from time to time be made in the manner prescribed by the Senior Courts Act 2016 relating to the procedure of the High Court under this Act and to appeals to the Court of Appeal under this Act. 1A Rules may be made under section 16A of the Family Court Act 1980 relating to the practice and procedure of the Family Court in proceedings under this Act. 2 The Governor-General may from time to time, by Order in Council, make regulations under section 156 of the Senior Courts Act 2016 for the purposes of this Act. 2A The Governor-General may from time to time, by Order in Council, make regulations— b making provision for determining the amount of fees and expenses payable to any person (other than the Registrar) appointed under subsection (1) or subsection (3) of section 38 : ba requiring the personal representative of a deceased spouse or partner to provide the surviving spouse or partner with information about the estate of the deceased spouse or partner ; and providing for the enforcement of any such requirement (including, without limitation, providing for the court, on the application of the surviving spouse or partner , to order the personal representative to provide all or any of the relevant information): c providing for such other matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for its due administration. 3 In addition to all other powers conferred by the District Court Act 2016 , the Governor-General may from time to time, by Order in Council, make rules regulating the procedure of the District Court in proceedings under this Act, and providing for such other matters as are contemplated by or necessary for giving full effect to the provisions of this Act and its due administration. 3A Without limiting the generality of the powers conferred by subsections (1) and (3) or section 16A of the Family Court Act 1980 , rules made under any of those provisions may require any party to proceedings under this Act to supply to the other party to the proceedings particulars of the nature and value of the property of the first-mentioned party that could be the subject of any order in those proceedings. 4 In the absence of any rules under this section, or in any situation not covered by those rules, the rules in relation to civil proceedings for the time being in force under the Senior Courts Act 2016 apply with all necessary modifications to proceedings under this Act that are brought or dealt with in the High Court. 5 The following are secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements): a regulations under subsection (2A): b rules under subsection (3). 6 See section 148 of the Senior Courts Act 2016 , section 228 of the District Court Act 2016 , and section 16A of the Family Court Act 1980 , which provide that court rules are secondary legislation.
(1976)(0166)(section)(53a)Power to prescribe specified sum#
1 The Governor-General may from time to time, by Order in Council, prescribe the amount that is the specified sum for the purposes of section 20B . 2 Until a different amount is prescribed under this section, the specified sum is $103,000 . 3 An order under this section is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1976)(0166)(section)(55)Application of this Part#
1 This Part applies where— a a marriage has ended when one of the spouses dies; or ab a civil union has ended when one of the civil union partners dies; or b a de facto relationship has ended when one of the de facto partners dies. 2 This Part also applies if,— a after a marriage has ended by separation or dissolution, one of the spouses dies, and no proceedings under Part 7 are commenced before the spouse's death; or ab after a civil union has ended by separation or dissolution, one of the civil union partners dies, and no proceedings under Part 7 are commenced before the civil union partner's death; or b after a de facto relationship has ended (other than by the death of one of the de facto partners), one of the de facto partners dies, and no proceedings under Part 7 are commenced before the de facto partner's death.
(1976)(0166)(section)(56)Application to existing and future wills#
In the application of this Act to a spouse or partner who dies on or after 1 February 2002 and who has made a will, it does not matter whether the will was made before, on, or after that date.
(1976)(0166)(section)(57)Application under Law Reform (Testamentary Promises) Act 1949 or Family Protection Act 1955 not precluded#
Nothing in this Act prevents a person from making an application under the Law Reform (Testamentary Promises) Act 1949 or the Family Protection Act 1955 in respect of the estate of his or her deceased spouse or partner .
(1976)(0166)(section)(58)Rights of creditors preserved#
1 If, had this Act not been passed, any property would have become vested in an appointee (within the meaning of section 378(1) of the Insolvency Act 2006 ) on an order being made under section 379 of that Act to administer the estate of a deceased spouse or partner under Part 6 of that Act , then that property (and no other property) becomes vested in an appointee as if this Act had not been passed. 2 If, had this Act not been passed, any property that is included in the estate of a deceased spouse or partner could have been dealt with in accordance with section 31 of the Administration Act 1969 , then that property (and no other property) may be dealt with under that section as if this Act had not been passed.
(1976)(0166)(section)(59)Payment of protected interest where estate insolvent#
1 This section applies in the following cases: a if, after the death of a spouse or partner, the family home (including a homestead) or, if section 11A applies, the proceeds of the sale of the family home vest in an appointee (within the meaning of section 378(1) of the Insolvency Act 2006 ) on an order being made under section 379 of that Act to administer the estate of a deceased spouse or partner under Part 6 of that Act : b if, after the death of a spouse or partner , the family home (including a homestead) or, if section 11A applies, the proceeds of the sale of the family home may be dealt with in accordance with section 31 of the Administration Act 1969 . 2 If this section applies, the appointee (in any case where subsection (1)(a) applies) or the administrator of the estate of the deceased spouse or partner (in any case where subsection (1)(b) applies) must pay to the surviving spouse or partner the lesser of— a the amount of the protected interest of the surviving spouse or partner ; or b so much of that amount as remains after the appointee or, as the case requires, the administrator has paid the debts specified in subsection (3). 3 The debts referred to in subsection (2)(b) are as follows: a any debts secured on the family home or homestead or, as the case may be, the proceeds of sale of the family home: b any unsecured debt incurred— i by the spouses or partners jointly; or ii by the deceased spouse or partner , for the purpose of acquiring, improving, or repairing the family home. 4 If, in any case to which this section applies, section 11B applies, the appointee or, as the case requires, the administrator must pay to the surviving spouse or partner such amount in satisfaction of the protected interest of that spouse or partner as the court may direct, on application by the appointee or the administrator (as the case requires) or on application by the surviving spouse or partner .
(1976)(0166)(section)(60)Incidence of orders against personal representative of spouse or partner#
1 This section applies when— a proceedings are commenced while both spouses or partners are alive; and b one spouse or partner dies before the proceedings are completed; and c the court makes an order under this Act against the personal representative of the deceased spouse or partner . 2 The incidence of any order made under this Act by the court against the personal representative of a deceased spouse or partner falls rateably upon such part of the estate of the deceased as consists of relationship property. 3 However, the court may order that the incidence of the order— a falls rateably on the whole estate of the deceased; or b falls on any specified portion of the estate or on any specified property. 4 Where the court makes any order under subsection (3),— a the court has power to exonerate any part of the estate of the deceased from the incidence of the order made under this Act, after hearing such of the parties who may be affected by the exoneration as the court thinks necessary, and may for that purpose direct any personal representative to represent, or appoint any person to represent, any such party: b the court has power at any time to fix a periodical payment or lump sum to be paid by any beneficiary in the estate of the deceased to represent, or in commutation of, any liability under the order that falls upon the portion of the estate in which he or she is interested, and to exonerate that portion from further liability and to direct in what manner the payment is to be secured. 5 For the purposes of subsections (2) to (4), in cases where the authority of the court does not extend and cannot directly or indirectly be made to extend to the whole estate, the estate of the deceased includes only so much of it as is subject to the authority of the court. 6 Where the court makes any order under this Act against the personal representative of a deceased spouse or partner (other than an order made under section 27 or section 28 ), the property comprised in that order does not form part of the estate of the deceased for the purposes of the Law Reform (Testamentary Promises) Act 1949 or of the Family Protection Act 1955 . 7 In proceedings commenced after the death of one of the spouses or partners , section 94 applies instead of this section.
(1976)(0166)(section)(61)Surviving spouse or partner may choose option#
1 If one of the spouses or partners has died (except in a situation described in section 10D(1) ), the surviving spouse or partner may choose option A or option B. 2 Option A is to elect to make an application under this Act for a division of the relationship property. 3 Option B is as follows: a to elect not to make an application under this Act for a division of the relationship property; and b if the surviving spouse or partner is a beneficiary under the will of the deceased spouse or partner , to receive that property; and c if the surviving spouse or partner is entitled to a beneficial interest on the intestacy or partial intestacy of the deceased spouse or partner , to receive that interest.
(1976)(0166)(section)(62)Time limit for making choice#
1 A surviving spouse or partner who wishes to choose option A or option B must make that choice within the following time limits: a if the estate of the deceased spouse or partner is a small estate (as defined in section 2 ), the choice must be made— i no later than 6 months after the date of the death of the deceased spouse or partner ; or ii if administration of the estate is granted in New Zealand within that period, no later than 6 months after the grant of administration,— whichever is the later: b in any other case, the choice must be made no later than 6 months after administration of the estate of the deceased spouse or partner is granted in New Zealand. 2 Regardless of subsection (1), but subject to subsection (4), the court may extend the time for making that choice after hearing— a the applicant; and b any other persons who the court considers should be heard. 3 The court's power under this section extends to cases where the time for making the choice has already expired, including cases where it expired before the commencement, on 1 February 2002, of the Property (Relationships) Amendment Act 2001 . 4 The court may not grant an extension of time under subsection (2) unless the application for the extension is made before the final distribution of the estate of the deceased spouse or partner .
(1976)(0166)(section)(63)Surviving spouse or partner may not commence proceedings before making election#
A surviving spouse or partner may not apply under this Act for a division of the relationship property unless— a the surviving spouse or partner has first chosen option A; or b in the case of a surviving spouse or civil union partner , section 64 applies.
(1976)(0166)(section)(64)Position of surviving spouse or civil union partner if separation order made or marriage or civil union dissolved#
A surviving spouse or civil union partner may apply under this Act for a division of the relationship property without having first chosen option A if he or she is in one of the following situations: a a separation order is in force in relation to the marriage or civil union when the deceased spouse or civil union partner dies : b the marriage was ended while both spouses were alive by a legal process that occurred within or outside New Zealand: c the civil union was ended while both civil union partners were alive by a legal process that occurred within New Zealand.
(1976)(0166)(section)(65)How choice to be made#
1 A surviving spouse or partner who wishes to choose option A or option B must complete and sign a written notice indicating that choice. 2 The notice— a must be in the prescribed form; and b must include or be accompanied by a certificate— i signed by a lawyer; and ii certifying that the lawyer has explained to the surviving spouse or partner the effect and implications of the notice; and c must be lodged— i with the administrator of the estate of the deceased spouse or partner ; or ii if administration of that estate has not been granted in New Zealand, in the registry of the High Court in which an application for a grant of administration of that estate would, under the High Court Rules 2016 , be required to be filed. 3 A notice given under subsection (2) by a minor has effect as if the minor were of full age. 4 A choice of option is effective when a notice indicating the choice is lodged in accordance with subsection (2)(c).
(1976)(0166)(section)(66)Choice of option to be notified to certain persons#
1 If a notice is lodged in accordance with section 65(2)(c)(ii) , the surviving spouse or partner (the survivor ) must, without delay, give a copy or copies of the notice in accordance with subsections (2) to (4). 2 If, at the time of his or her death, the deceased spouse or partner was the registered holder of any government stock or local authorities stock (as those terms are defined in section 64(2) of the Administration Act 1969 ) to which that section applies, the survivor must give a copy of the notice to— a the registrar of that stock (if paragraph (b) does not apply); or b any person who has been registered as the holder of that stock in reliance on that section. 3 If, at the time of his or her death, the deceased spouse or partner was the registered holder of shares or debentures to which section 64A of the Administration Act 1969 applies, the survivor must give a copy of the notice to— a the directors of the company that issued the shares or debentures (if paragraph (b) does not apply); or b any person who has been registered as the holder of those shares or debentures in reliance on that section. 4 If the death of the deceased spouse or partner means that any sum of money may be paid, under section 65 of the Administration Act 1969 , by any person, the survivor must give a copy of the notice to— a the person authorised under that section to make payment of that sum (if paragraph (b) does not apply); or b any person to whom that sum or part of that sum has been paid in reliance on that section (other than subsection (3)).
(1976)(0166)(section)(67)Choice irrevocable#
1 Once a surviving spouse or partner has chosen option A or option B, that choice cannot be revoked. 2 This section is subject to the court's power under section 69 to set aside a choice of option.
(1976)(0166)(section)(68)Effect of failure to make choice#
1 If a surviving spouse or partner does not choose option A or option B, in the manner required by section 65 and within the time required by section 62(1) (or any extension of that time granted under section 62(2)) , then the surviving spouse or partner is to be treated as having chosen option B. 2 The court may, under section 69 , set aside a choice of option imposed by this section.
(1976)(0166)(section)(69)Chosen option may be set aside#
1 If a surviving spouse or partner has chosen option A or option B, the court, on application by that spouse or partner , may set that choice aside. 2 The court may set aside a choice of option only if— a it is satisfied that any of the following apply: i that the choice of option was not freely made: ii that the surviving spouse or partner did not fully understand the effect and implications of the choice: iii that since the choice of option was made, the surviving spouse or partner has become aware of information relevant to the making of a choice of option: iv that since the choice of option was made, a person (other than the surviving spouse or partner ) has made an application under the Law Reform (Testamentary Promises) Act 1949 or the Family Protection Act 1955 in respect of the estate of the deceased spouse or partner ; and b having regard to all the circumstances, it is satisfied that it would be unjust to enforce the choice of option. 3 In deciding whether or not to set aside a choice of option, the court must have regard to the following matters: a the circumstances in which the choice of option was made: b the length of time since the choice was made: c any other matters that the court considers relevant.
(1976)(0166)(section)(70)Choice may not be set aside if estate finally distributed#
The court may not set aside a choice of option under section 69 unless the application under that section is made before the final distribution of the estate of the deceased spouse or partner .
(1976)(0166)(section)(71)Distribution of estate before choice made#
1 The administrator or trustee of the estate of a deceased spouse or partner must not distribute any part of that estate before— a the expiry of 6 months after administration of that estate is granted in New Zealand; or b the surviving spouse or partner chooses option A or option B,— whichever happens first. 2 Despite subsection (1), a distribution may be made in the following cases: a where section 47(2) of the Administration Act 1969 applies to the distribution: b where the surviving spouse or partner consents in writing to the distribution: c where the court, on application made to it for the purpose, approves the distribution.
(1976)(0166)(section)(72)Distribution of estate after choice made but before proceedings commenced#
1 If a surviving spouse or partner chooses option A, the administrator or trustee of the estate of the deceased spouse or partner must not distribute any part of the estate before— a the surviving spouse or partner applies for a division of relationship property under this Act; or b the expiry of the period specified in section 62(1) (or any extension of that period granted under section 62(2)),— whichever happens first. 2 Despite subsection (1), a distribution may be made in any of the cases referred to in section 71(2) .
(1976)(0166)(section)(73)Distribution of estate while proceedings pending#
1 The administrator or trustee of the estate of a deceased spouse or partner must not distribute any part of that estate while proceedings are pending in respect of that estate. 2 Despite subsection (1), a distribution may be made in any of the cases referred to in section 71(2) . 3 For the purposes of this section, proceedings are pending— a from the date on which the proceedings are commenced until— i the proceedings are finally determined; or ii the proceedings are withdrawn,— whichever happens first; and b on and from the date on which the proceedings are finally determined until— i the time for appealing against the decision of the court expires, if no such appeal has been commenced; or ii if an appeal against the decision of the court is commenced, when the appeal is finally determined or is withdrawn, whichever occurs first; and c while any further right of appeal (whether to the Court of Appeal or to the Supreme Court ) subsists in relation to the proceedings, or while any such further appeal awaits determination.
(1976)(0166)(section)(74)Distribution of estate not to be disturbed#
1 This section applies where any part of the estate of a deceased spouse or partner has been distributed— a before the personal representative of that spouse or partner receives notice that an application has been made to the court— i under section 62(2) for an extension of the time for choosing option A or option B; or ii under section 69 for the setting aside of a choice of option A or option B; or iii under section 77 for an order that a surviving spouse or partner who has chosen option A may also take under the will of the deceased spouse or partner or on his or her intestacy or partial intestacy; or iv under section 89(2) or section 90(2) for an extension of the time for making an application; and b after every notice (if any) of an intention to make an application has lapsed in accordance with section 48(1) of the Administration Act 1969 . 2 Where this section applies,— a the making of the application does not disturb the distribution; and b no order made in respect of the application may disturb the distribution; and c no action lies against the personal representative for having made the distribution.
(1976)(0166)(section)(75)Effect on application of Act of choice of division under this Act#
If the surviving spouse or partner chooses option A,— a sections 76 to 78 apply to the proceedings; and b sections 2 to 53A apply to the proceedings, but some of the sections are modified or affected by sections 79 to 94 .
(1976)(0166)(section)(76)Effect on will or intestacy of choice of division under this Act#
1 Unless the will (if any) of the deceased spouse or partner expresses a contrary intention,— a every gift to the surviving spouse or partner in the will of the deceased spouse or partner (if any) is to be treated (for all purposes) as having been revoked; and b the will of the deceased spouse or partner (if any) is to be interpreted as if the surviving spouse or partner had died before the deceased spouse or partner ; and c the estate of the deceased spouse or partner must be distributed accordingly. 2 The reference in subsection (1)(a) to gifts to the surviving spouse or partner in the will of the deceased spouse or partner includes the whole of the interest of the surviving spouse or partner as a beneficiary in any real or personal property to which the surviving spouse or partner would otherwise be entitled under the will of the deceased spouse or partner . 3 The surviving spouse or partner has no entitlement under Part 3 of the Administration Act 1969 . 4 This section is subject to section 77 .
(1976)(0166)(section)(77)Court may permit surviving spouse or partner to take under will or on intestacy#
1 Despite section 76 , if the court is satisfied that it is necessary to avoid injustice, the court may, on the application of a surviving spouse or partner who has chosen option A,— a order that the surviving spouse or partner may also receive all or any of the gifts to the surviving spouse or partner in the will of the deceased spouse or partner , as the court thinks fit: b order that the surviving spouse or partner may also receive all or part of the beneficial interest to which the surviving spouse or partner is entitled on the intestacy or partial intestacy of the deceased spouse or partner , as the court thinks fit. 2 If the court makes an order under this section, the estate of the deceased spouse or partner must be distributed accordingly. 3 The court may not make an order under this section unless the application under this section is made before the final distribution of the estate of the deceased spouse or partner .
(1976)(0166)(section)(78)Priority of entitlement of surviving spouse or partner#
1 The entitlement of a surviving spouse or partner to any property or payment under an order or agreement made under this Act has priority over— a any beneficial interest to which any person is entitled under the will (if any) of the deceased spouse or partner ; and b any beneficial interest to which any person is entitled on the intestacy or partial intestacy of the deceased spouse or partner ; and c any order made in respect of the estate of the deceased spouse or partner under the Family Protection Act 1955 or the Law Reform (Testamentary Promises) Act 1949 ; and d all duties and fees payable in respect of the estate of the deceased spouse or partner under any Act imposing or charging duties or fees on the estate of the deceased person. 2 Despite subsection (1), the following have priority over the entitlement of a surviving spouse or partner under this Act to any property or payment: a all debts properly incurred by the personal representative of the deceased spouse or partner in the ordinary course of administration of the estate of the deceased spouse or partner : b the reasonable funeral expenses of the deceased spouse or partner .
(1976)(0166)(section)(79)Date at which shares determined#
1 For the purposes of this Act, the share of a spouse or partner in the relationship property is to be determined as at the following date: a if the marriage , civil union, or de facto relationship ends while both spouses or partners are alive, the date on which the marriage , civil union, or de facto relationship ends: b if the marriage , civil union, or de facto relationship does not end while both spouses or partners are alive, the date of the death of the deceased spouse or partner . 2 This section is subject to Part 6 and section 87 .
(1976)(0166)(section)(80)Classification of property#
1 This section applies where the classification of any property as relationship property or as any particular type of relationship property depends on the use to which it has been put. 2 Where this section applies, that classification is to be determined,— a if the marriage , civil union, or de facto relationship ends while both spouses or partners are alive, by the use to which they put the property while they lived together: b if the marriage , civil union, or de facto relationship does not end while both spouses or partners are alive, by the use to which they were putting the property at the date of the death of the deceased spouse or partner .
(1976)(0166)(section)(81)Presumption that property of deceased spouse or partner is relationship property#
1 All the property that was owned by the deceased spouse or partner at his or her death is presumed, in the absence of evidence to the contrary, to be relationship property. 2 A person who asserts that any property to which the presumption in subsection (1) applies is not relationship property has the burden of proving that assertion. 3 This section is subject to Part 6 and section 87 . 4 Nothing in this section applies to property to which section 10(2) applies.
(1976)(0166)(section)(82)Presumption that property acquired by estate of deceased spouse or partner is relationship property#
1 Property acquired by the estate of the deceased spouse or partner , and the proceeds of a disposition of such property, and property acquired out of such property is presumed, in the absence of evidence to the contrary, to be relationship property. 2 A person who asserts that any property to which the presumption in subsection (1) applies is not relationship property has the burden of proving that assertion. 3 This section is subject to Part 6 and section 87 . 4 Nothing in this section applies to property to which section 10(2) applies.
(1976)(0166)(section)(83)Relationship property defined#
1 If, on the death of a spouse or partner , any property of that spouse or partner passes to the surviving spouse or partner , whether by survivorship or otherwise (but not by succession), then unless, in any proceedings under this Act, the court decides otherwise,— a that property is not automatically to be treated as the separate property of the surviving spouse or partner ; and b the status of the property as relationship property or separate property is to be determined according to the status it would have had if the deceased spouse or partner had not died. 2 This section is subject to Part 6 and section 87 .
(1976)(0166)(section)(84)Separate property defined#
All property acquired by the surviving spouse or partner after the death of the deceased spouse or partner is separate property unless the court considers that it is just in the circumstances to treat the property or any part of it as relationship property.
(1976)(0166)(section)(85)Marriages , civil unions, and de facto relationships of short duration#
1 If a marriage or civil union was a relationship of short duration (as defined in section 2E ), the share of the surviving spouse or civil union partner in the relationship property is determined in accordance with sections 11 to 13 . 2 Section 14 applies to a marriage or civil union to which subsection (1) applies only if the court, having regard to all the circumstances of the marriage or civil union , considers that the application of sections 11 to 12 would be unjust. 3 If a de facto relationship is a relationship of short duration (as defined in section 2E ), the court cannot make an order under this Act for the division of relationship property unless— a the court is satisfied— i that there is a child of the de facto relationship; or ii that the surviving de facto partner or, on an application made by the deceased de facto partner's personal representative, the deceased de facto partner has made a substantial contribution to the de facto relationship; and b the court is satisfied that failure to make the order would result in serious injustice. 4 If subsection (3) applies, and the court is satisfied that the grounds specified in that subsection for making an order on an application made under this Act are made out, the share of the surviving de facto partner and of the deceased de facto partner's estate in the relationship property is to be determined in accordance with the contribution of each de facto partner to the de facto relationship.
(1976)(0166)(section)(86)Compensation for actions after separation or death#
1 If this Part applies, then for the purposes of sections 18B and 18C , relevant period means,— a if the spouses or partners cease to live together while both are alive, the period after they cease to live together but before the date of the hearing of an application under this Act by the court of first instance: b if the spouses or partners do not cease to live together while both are alive, the period after the death of the deceased spouse or partner but before the date of the hearing of an application under this Act by the court of first instance. 2 The court may exercise the power in section 18B(2) if, during the relevant period, one of the spouses or partners or the personal representative of the deceased spouse or partner has done anything that would have been a contribution to the marriage , civil union, or de facto relationship if the spouses or partners had not ceased to live together or if one of them had not died. 3 The court may exercise the power in section 18C(2) if, during the relevant period, the relationship property has been materially diminished in value by the deliberate action or inaction of— a the personal representative of the deceased spouse or partner ; or b the surviving spouse or partner .
(1976)(0166)(section)(87)Surviving spouse or partner may challenge agreement#
1 This section applies if— a the spouses or partners make an agreement under section 21 defining the share of the relationship property or any part of it that each is entitled to on the death of one of them; and b one of them dies. 2 If this section applies,— a the surviving spouse or partner may apply to the court— i to have the agreement declared void for non-compliance with a requirement of section 21F : ii to have the agreement set aside under section 21J ; and b the surviving spouse or partner may make the application either before or after exercising the option in section 61 . 3 In deciding, under section 21J , whether giving effect to an agreement to which this section applies would cause serious injustice, the court must have regard, in addition to all other relevant circumstances, to whether the estate of the deceased spouse or partner has been wholly or partly distributed. 4 This section is subject to section 47 .
(1976)(0166)(section)(88)Who can apply#
1 The following persons may apply for an order under section 25(1)(a) or (b) or an order or declaration under section 25(3): a the surviving spouse or partner : b any person on whom conflicting claims in respect of property are made by the surviving spouse or partner and the personal representative of the deceased spouse or partner . 2 The personal representative of the deceased spouse or partner may, with the leave of the court, apply for an order under section 25(1)(a) . The court may grant leave only if it is satisfied that refusing leave would cause serious injustice. 3 The following persons may apply for an order under section 25(1)(b) or an order or declaration under section 25(3): a the personal representative of the deceased spouse or partner : b the Official Assignee in bankruptcy of the property of either spouse or partner : c an appointee (within the meaning of section 378(1) of the Insolvency Act 2006 ) in whom the estate of a deceased spouse or partner vests on an order being made under section 379 of that Act . 4 Subsection (2) is subject to section 12 of the Succession (Homicide) Act 2007 .
(1976)(0166)(section)(89)Time for commencement of proceedings#
1 Proceedings may be commenced after the death of one of the spouses or partners if,— a at the date of the death of the deceased spouse or partner, the spouses or partners are living together; or b in the case of de facto partners, at the date of the death of the deceased de facto partner, the de facto partners are not living together; or c in the case of spouses or civil union partners, at the date of the death of the deceased spouse or civil union partner the following circumstances exist: i the spouses or civil union partners are not living together; and ii the marriage or civil union has not been dissolved by an order dissolving the marriage or civil union, and an order has not been made declaring the marriage or civil union to be void ab initio ; or d in the case of spouses or civil union partners, at the date of the death of the deceased spouse or civil union partner the following circumstances exist: i the spouses or civil union partners are not living together; and ii the marriage or civil union has been dissolved by an order dissolving the marriage or civil union, or an order declaring the marriage or civil union to be void ab initio has been made; and iii not more than 12 months have elapsed since the taking effect as a final order of the order dissolving the marriage or civil union or the date of the making of the order declaring the marriage or civil union to be void ab initio ; or e in the case of spouses or civil union partners, at the date of the death of the deceased spouse or civil union partner the following circumstances exist: i the spouses or civil union partners are not living together; and ii the marriage or civil union has been dissolved by an order dissolving the marriage or civil union, or an order declaring the marriage or civil union to be void ab initio has been made; and iii more than 12 months have elapsed since the taking effect as a final order of the order dissolving the marriage or civil union or the date of the making of the order declaring the marriage or civil union to be void ab initio , but, either before or after the deceased spouse's or civil union partner's death, the court grants an extension under section 24(2) . 2 The court's power to grant an extension under section 24(2) extends to cases where the time for making an application expired before the commencement, on 1 February 2002, of the Property (Relationships) Amendment Act 2001 .
(1976)(0166)(section)(90)Time limits for commencing proceedings#
1 Proceedings must be commenced within the following time limits: a if the estate of the deceased spouse or partner is a small estate (as defined in section 2 ), the proceedings must be commenced— i no later than 12 months after the date of the death of the deceased spouse or partner ; or ii if administration of the estate is granted in New Zealand within that period, no later than 12 months after the grant of administration,— whichever is the later: b in any other case, the proceedings must be commenced no later than 12 months after administration of the estate of the deceased spouse or partner is granted in New Zealand. 2 Regardless of subsection (1), but subject to subsection (3), the court may extend the time for commencing proceedings after hearing— a the applicant; and b any other persons who have an interest in the property that would be affected by the order sought and who the court considers should be heard. 3 The court's power under this section extends to cases where the time for commencing proceedings has already expired, including cases where it expired before the commencement, on 1 February 2002, of the Property (Relationships) Amendment Act 2001 . 4 The court may not grant an extension of time under subsection (2) unless the application for the extension is made before the final distribution of the estate of the deceased spouse or partner .
(1976)(0166)(section)(91)Qualifications on application of sections 25 to 34 and 43 to 44F#
1 The court must not make an order in proceedings commenced after the death of one of the spouses or partners unless it is satisfied that one of the spouses or partners has died. 2 When the court makes an order under section 27(1) , the surviving spouse or partner is entitled personally to occupy the family home or other premises to which the order relates, to the exclusion of any other person who would otherwise be entitled to occupy the family home or those premises. 3 The court may not make an order under section 28 in favour of a surviving spouse or partner unless,— a at the time of the making of the order, the tenancy of the dwellinghouse is vested in the personal representative of the deceased spouse or partner ; and b either— i at the time of the making of the order, the surviving spouse or partner is residing in the dwellinghouse; or ii at the date of the death of the deceased spouse or partner , the deceased spouse or partner was the sole tenant of the dwellinghouse, or was a tenant in common with the surviving spouse or partner .
(1976)(0166)(section)(92)Persons entitled to be heard#
In section 37(1) , any person having an interest in the property which would be affected by the order does not include a person who has an interest only as a beneficiary of, or claimant against, the estate of the deceased spouse or partner , but the court may hear such a person if it considers it necessary to do so.
(1976)(0166)(section)(93)Appeals#
In section 39(2) , any other person prejudicially affected does not include a person who is affected only as a beneficiary of, or claimant against, the estate of the deceased spouse or partner .
(1976)(0166)(section)(94)Incidence of orders against personal representative of spouse or partner#
1 This section applies when— a proceedings are commenced after the death of one of the spouses or partners ; and b the court makes an order under this Act against the personal representative of the deceased spouse or partner . 2 The incidence of any order made under this Act by the court against the personal representative of a deceased spouse or partner falls rateably upon such part of the estate of the deceased as consists of relationship property. 3 However, the court may order that the incidence of the order— a falls rateably on the whole estate of the deceased; or b falls on any specified portion of the estate or on any specified property. 4 Where the court makes any order under subsection (3),— a the court has power to exonerate any part of the estate of the deceased from the incidence of the order made under this Act, after hearing such of the parties who may be affected by the exoneration as the court thinks necessary, and may for that purpose direct any personal representative to represent, or appoint any person to represent, any such party: b the court has power at any time to fix a periodical payment or lump sum to be paid by any beneficiary in the estate of the deceased to represent, or in commutation of, any liability under the order that falls upon the portion of the estate in which he or she is interested, and to exonerate that portion from further liability and to direct in what manner the payment is to be secured. 5 For the purposes of subsections (2) to (4), in cases where the authority of the court does not extend and cannot directly or indirectly be made to extend to the whole estate, the estate of the deceased includes only so much of it as is subject to the authority of the court. 6 Where the court makes any order under this Act against the personal representative of a deceased spouse or partner (other than an order made under section 27 or section 28 ), the property comprised in that order does not form part of the estate of the deceased for the purposes of the Law Reform (Testamentary Promises) Act 1949 or the Family Protection Act 1955 .
(1976)(0166)(section)(95)Effect on application of Act of choice of will or intestacy#
1 If the surviving spouse or partner chooses option B, nothing in this Act (other than sections 20 to 20F or sections 58 and 59 ) applies to the distribution of property under the will of the deceased spouse or partner or under Part 3 of the Administration Act 1969 . 2 To avoid any doubt, the fact that a surviving spouse or partner chooses, or is treated as having chosen, option B does not prevent that person from disclaiming any interest as a beneficiary in any real or personal property to which he or she is entitled under the will of the deceased spouse or partner or under Part 3 of the Administration Act 1969 .
(1976)(0166)(section)(96)Transitional provisions applying on and from 1 February 1977#
1 If an application relates to the relationship property of a marriage that took place before 1 February 1977, the court must, in dealing with the application, have regard to any agreement entered into before 1 February 1977 by the parties to the marriage. This subsection applies despite Part 6 , but is subject to section 98(3) . 2 If— a proceedings were commenced under the Matrimonial Property Act 1963 or Part 8 of the Matrimonial Proceedings Act 1963 before 1 February 1977; and b the hearing of the proceedings commenced before 1 February 1977,— the proceedings continue as if this Act had not been passed, unless the parties agree to the proceedings continuing under this Act. 3 If— a proceedings were commenced under the Matrimonial Property Act 1963 or Part 8 of the Matrimonial Proceedings Act 1963 before 1 February 1977; and b the hearing of the proceedings had not commenced before 1 February 1977,— the proceedings continue under this Act. 4 Proceedings commenced before 1 February 1977 that are continued under this Act are continued as if the Property (Relationships) Amendment Act 2001 had not been passed.
(1976)(0166)(section)(97)Transitional provisions applying on and from 1 February 2002#
1 If— a proceedings were commenced on or after 1 February 1977 and before 1 February 2002; and b the hearing of the proceedings commenced before 1 February 2002,— the proceedings continue as if the Property (Relationships) Amendment Act 2001 had not been passed, unless the parties agree to the proceedings being continued under this Act as amended by the Property (Relationships) Amendment Act 2001. 2 If— a proceedings were commenced on or after 1 February 1977 and before 1 February 2002; and b the hearing of the proceedings had not commenced before 1 February 2002,— the proceedings continue under this Act as amended by the Property (Relationships) Amendment Act 2001 . 3 If proceedings were commenced under the Matrimonial Property Act 1963 on or after 1 February 1977 and before 1 February 2002 by— a the surviving spouse against the deceased spouse's personal representative; or b the deceased spouse's personal representative against the surviving spouse; or c the personal representative of one spouse against the personal representative of the other spouse,— the proceedings continue as if this Act had not repealed the Matrimonial Property Act 1963 , whether or not the hearing of the proceedings commenced before 1 February 2002. 4 If, before 1 February 2002,— a proceedings were commenced while both spouses were alive; and b the hearing of the proceedings did not commence; and c one spouse dies or both spouses die,— the proceedings continue under this Act, except sections 61 to 95 , as amended by the Property (Relationships) Amendment Act 2001 , as if the spouse or spouses had not died. 5 If, before 1 February 2002,— a proceedings were commenced while both spouses were alive; and b the hearing of the proceedings commenced; and c one spouse dies or both spouses die,— the proceedings continue under this Act, as if this Act had not been amended by the Property (Relationships) Amendment Act 2001 , and as if the spouse or spouses had not died. 6 If proceedings were commenced in the High Court before 1 February 2002, the proceedings continue in that court, whether or not the hearing of the proceedings commenced before 1 February 2002.
(1976)(0166)(section)(97a)Transitional provisions applying in respect of section 2BAA#
1 In this section, specified date means the date of commencement of the Property (Relationships) Amendment Act 2008 . 2 Where the hearing of any proceedings in which the duration of a civil union is in issue commenced before the specified date, the proceedings continue as if section 2BAA had not been passed. 3 Where the hearing of any proceedings in which the duration of a civil union is in issue commenced after the specified date, the proceedings continue as if section 2BAA had been passed.
(1976)(0166)(section)(98)Savings applying on and from 1 February 1977#
1 Nothing in this Act affects any order made before 1 February 1977 under section 41 or section 44 of the Matrimonial Proceedings Act 1963 , and the provisions of that Act have effect in relation to any such order as if this Act had not been passed. 2 Nothing in this Act invalidates any payment made or any act or thing done in good faith before 1 February 1977 by the personal representative of a deceased spouse. 3 Nothing in this Act affects the validity of any agreement entered into before 1 February 1977 by way of settlement of any question that has arisen in relation to relationship property, and every such agreement has effect as if this Act had not been passed.
(1976)(0166)(section)(99)Savings applying on and from 1 February 2002#
The death of a spouse or de facto partner does not affect the validity or effect of anything already done or suffered under this Act or under the Matrimonial Property Act 1963 .
(1977)(0061)Citizenship Act 1977#
(1977)(0061)(schedule)(1)Oath of allegiance#
I, [ full name ], swear that I will be faithful and bear true allegiance to His ( or Her) Majesty [ specify the name of the reigning Sovereign, as thus : King Charles the Third, King of New Zealand,] His ( or Her) heirs and successors, according to law, and that I will faithfully observe the laws of New Zealand and fulfil my duties as a New Zealand citizen. So help me God.
(1977)(0061)(schedule)(1aa)Transitional, savings, and related provisions#
(1977)(0061)(schedule)(1aa)(part)(1)Provisions relating to Minors (Court Consent to Relationships) Legislation Act 2018#
(1977)(0061)(schedule)(1aa)(part)(1)(clause)(1)Interpretation#
In this Part,— 2018 Act means the Minors (Court Consent to Relationships) Legislation Act 2018 commencement date means the day on which the 2018 Act comes into force.
(1977)(0061)(schedule)(1aa)(part)(1)(clause)(2)Consents given under section 3(5A)(b) before commencement date#
Consents given under section 3(5A)(b)(i) or (ii) before the commencement date continue to have effect as if the 2018 Act had not been enacted.
(1977)(0061)(schedule)(1aa)(part)(2)Provisions relating to Adoption Amendment Act 2025#
(1977)(0061)(schedule)(1aa)(part)(2)(clause)(3)Interpretation#
In this Part,— amendment Act means the Adoption Amendment Act 2025 commencement date means the day after the amendment Act receives Royal assent overseas adoption has the same meaning as in section 2 of the Adoption Act 1955 .
(1977)(0061)(schedule)(1aa)(part)(2)(clause)(4)Citizenship by descent continues for persons whose adoptions outside New Zealand were recognised before commencement date#
1 This clause applies if, before the commencement date, a person— a was adopted pursuant to an overseas adoption that was recognised under section 17 of the Adoption Act 1955 (as then in force); and b was deemed to be a child of a New Zealand citizen under section 3(2)(b) ; and c had the status of a New Zealand citizen by descent by virtue of section 7(1) . 2 On and after the commencement date, the person continues to be a New Zealand citizen by descent. 3 Subclause (2) applies whether or not before the commencement date an application was made under section 7(2) to register the person’s citizenship status. 4 This clause applies despite section 7 of the amendment Act.
(1977)(0061)(schedule)(2)Enactments consequentially repealed#
Amendment(s) incorporated in the Act(s). Amendment(s) incorporated in the Act(s).
(1977)(0061)(schedule)(3)Enactments consequentially amended#
Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) . Amendment(s) incorporated in the Act(s) .
(1977)(0061)(schedule)(4)Disclosure of information to agencies#
Agency | Purpose Department of Internal Affairs | To verify whether a person is eligible to hold a New Zealand passport Registrar-General appointed under section 124(1) of the Births, Deaths, Marriages, and Relationships Registration Act 2021 | For the Registrar-General to be satisfied whether or not a person is a New Zealand citizen Department of Inland Revenue | To verify the identity of a person to establish— a the tax file number of the person: b the details of an applicant for child support Department of Labour | To verify— a a person's citizenship status: b a person's entitlement to reside in New Zealand Ministry of Social Development | To— a verify a person's eligibility or continuing eligibility for benefits, war pensions, grants, loans, or allowances: b verify a person's eligibility or continuing eligibility for a community services card Ministry of Education | To verify and update student information on the National Student Index
(1977)(0061)(section)(1)Short Title and commencement#
1 This Act may be cited as the Citizenship Act 1977. 2 This Act shall come into force on 1 January 1978.
(1977)(0061)(section)(2)Interpretation#
1 In this Act, unless the context otherwise requires,— alien means a person who does not have the status of a New Zealand citizen, a Commonwealth citizen (British subject), a British protected person, or an Irish citizen Armed Forces has the meaning given to it by section 2 of the Defence Act 1990 Crown service under the New Zealand Government means the service of the Crown under the Government of New Zealand or under the Government of a New Zealand mandated territory or New Zealand trust territory, whether that service is in any part of the Sovereign's realms and territories or elsewhere; and includes employment in any of the State Services, as that term is defined in section 5 of the Public Service Act 2020 employee has the meaning given to it by section 5 of the Public Service Act 2020 , except that it includes— a any chief executive Minister means the Minister of Internal Affairs New Zealand includes the Cook Islands, Niue, Tokelau, and the Ross Dependency New Zealand overseas representative means a diplomatic or consular representative for New Zealand or a representative of the Government of New Zealand in any other country; and includes a High Commissioner for New Zealand in any other country prescribed means prescribed by regulations made under this Act or by the Minister protected State means a State or territory that is declared by the Sovereign by Order in Council to be a protected State for the purposes of the British Nationality Act 1948 (UK) ; and includes the New Hebrides and Canton Island protectorate means a State or territory that is declared by the Sovereign by Order in Council to be a protectorate for the purposes of the British Nationality Act 1948 (UK) Secretary means the Secretary for Internal Affairs. 2 References in this Act to a Commonwealth country include references to every territory for the international relations of which that country is responsible. 3 For the purposes of this Act,— a a person born aboard a registered ship or aircraft shall be deemed to have been born in the place in which the ship or aircraft was registered: b a person born aboard an unregistered ship or aircraft of the Government of a country shall be deemed to have been born in that country: c a person shall be deemed to be of full capacity if he is not of unsound mind.
(1977)(0061)(section)(3)Special provisions relating to parentage#
1 For the purposes of this Act a person shall, in the absence of evidence to the contrary, be presumed to be the father of another person if— a he is or was married to, or in a civil union or a de facto relationship with, that other person's mother at any time during the period commencing with that other person's conception and ending with that other person's birth; or b his paternity of that other person has been established by 1 or more of the types of evidence specified by section 8 of the Status of Children Act 1969 ;— and (but without limiting subsection (2)) the term father , when used in this Act, shall be construed accordingly. 2 For the purposes of this Act a person shall be deemed to be the child of a New Zealand citizen if— a he or she has been adopted by that citizen, in New Zealand, by an adoption order within the meaning of and made under the Adoption Act 1955 ; or aa he or she has been legally adopted by that citizen, in Niue, Tokelau, or the Cook Islands, by an adoption order that has the same operation and effect as an adoption order made under the Adoption Act 1955 ; or b he or she has been adopted by that citizen, outside New Zealand, by an adoption to which section 17 of the Adoption Act 1955 applies, and either— i that adoption took place before the commencement of the Citizenship Amendment Act 1992 ; or ii at the time that adoption order was made he or she had not attained the age of 14 years ; or ba he or she has been adopted by that citizen, outside New Zealand, by an adoption order which has been certified by the competent authority of the Contracting State in which the adoption was made as being an adoption made in accordance with the Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption,— and in any such case,— c the terms father , mother , and parent , when used in this Act, shall be construed accordingly: d the person shall be deemed to have been born when and where the adoption order was made: provided that, on the discharge for any reason of the adoption order in accordance with section 20 of the Adoption Act 1955 (or in accordance with the law relating to the discharge of adoption orders in Niue, Tokelau, or the Cook Islands) , the person shall cease to be deemed to be the child of that citizen. 2A Nothing in the Adoption Act 1955 shall confer on a person who has been adopted by a New Zealand citizen in circumstances other than those specified in subsection (2) any greater right to New Zealand citizenship than that person would have had if that person had not been adopted. 2B For the purposes of this Act, a person is deemed to be the child of a person entitled to be in New Zealand indefinitely if— a he or she has been adopted in New Zealand on or after 1 January 2006, by an adoption order within the meaning of and made under the Adoption Act 1955 , by a person who, at the time of the adoption, is entitled in terms of the Immigration Act 2009 to be in New Zealand indefinitely, or entitled to reside indefinitely in the Cook Islands, Niue, or Tokelau; or b he or she has been legally adopted in the Cook Islands, Niue, or Tokelau on or after 1 January 2006, by an adoption order that has the same operation and effect as an adoption order made under the Adoption Act 1955 , by a person who, at the time of the adoption, is entitled in terms of the Immigration Act 2009 to be in New Zealand indefinitely, or entitled to reside indefinitely in the Cook Islands, Niue, or Tokelau,— and, in any such case,— c the terms father , mother , and parent , when used in this Act, are to be construed accordingly, and d the person is deemed to have been born when and where the adoption order was made; but e on the discharge for any reason of the adoption in accordance with section 20 of the Adoption Act 1955 , or in accordance with the law relating to the discharge of adoption orders in the Cook Islands, Niue, or Tokelau, the person ceases to be deemed to be the child of the person entitled to be in New Zealand indefinitely. 3 References in this Act to the status or description of the father or mother of a person at the time of that person's birth shall, in relation to a person born after the death of his father or mother (as the case may require), be construed as referring to the status or description of the father or mother at the time of his or her death. 4 Where the relevant parent died before, and the person was born on or after, 1 January 1949, the status or description that would have been applicable to the parent had he or she died on or after 1 January 1949 shall be deemed to be the status or description applicable to him or her at the time of his or her death. 5 Where the relevant parent died before, and the birth occurs on or after, 1 January 1978, the status or description that would have been applicable to the parent had he or she died on or after that date shall be deemed to be the status or description applicable to him or her at the time of his or her death. 5A In subsection (1)(a) , de facto relationship has the same meaning as in section 2D of the Property (Relationships) Act 1976 , except that— a the reference to 18 years in subsection (1)(a) of that section is to be read as a reference to 16 years; and b a person who has attained the age of 16 years but who is younger than 18 years may be treated as having a de facto relationship with another person only if the person has obtained consent for the relationship in accordance with section 46A of the Care of Children Act 2004 . 6 In subsection (2)(ba), Contracting State has the same meaning as in the Adoption (Intercountry) Act 1997 .
(1977)(0061)(section)(4)Administration of Act#
Subject to the control of the Minister, the Secretary for Internal Affairs is responsible for the administration of this Act.
(1977)(0061)(section)(4a)Delegation of powers by Secretary#
1 The Secretary may from time to time, by writing under the Secretary's hand, either generally or particularly, delegate to such officer or officers of the Department of Internal Affairs as the Secretary thinks fit all or any of the powers and functions exercisable by the Secretary under this Act or under any regulations made under this Act, other than the power of delegation conferred by this section. 2 Subject to any general or special directions given or conditions attached by the Secretary, the officer to whom any powers are delegated under this section may exercise those powers in the same manner and with the same effect as if they had been conferred on the officer directly by this section and not by delegation. 3 Every person purporting to act pursuant to any delegation under this section shall be presumed to be acting in accordance with its terms in the absence of evidence to the contrary. 4 Any delegation under this section may be made to a specified officer or to officers of a specified class, or may be made to the holder for the time being of a specified office or class of office. 5 Any delegation under this section shall be revocable at will, and no such delegation shall prevent the exercise of any power or function by the Secretary. 6 Any such delegation shall, until revoked, continue in force according to its tenor, notwithstanding the fact that the Secretary by whom it was made may have ceased to hold office, and shall continue to have effect as if made by the successor in office of that Secretary.
(1977)(0061)(section)(4b)Transitional, savings, and related provisions#
The transitional, savings, and related provisions set out in Schedule 1AA have effect according to their terms.
(1977)(0061)(section)(5)Act binds Crown#
This Act binds the Crown.
(1977)(0061)(section)(6)Citizenship by birth#
1 Subject to subsection (2), a person is a New Zealand citizen by birth if— a the person was born in New Zealand on or after 1 January 1949 and before 1 January 2006; or b the person was born in New Zealand on or after 1 January 2006, and, at the time of the person's birth, at least one of the person's parents was— i a New Zealand citizen; or ii entitled in terms of the Immigration Act 2009 to be in New Zealand indefinitely, or entitled to reside indefinitely in the Cook Islands, Niue, or Tokelau. 2 A person shall not be a New Zealand citizen by virtue of this section if, at the time of his birth,— a his father or mother was a person upon whom any immunity from jurisdiction was conferred by or under the Diplomatic Privileges and Immunities Act 1968 or the Consular Privileges and Immunities Act 1971 or in any other way, and neither of his parents was a New Zealand citizen; or b his father and mother were enemy aliens and the birth occurred in a place then under occupation by the enemy. 3 Despite subsections (1) and (2),— a every person born in New Zealand on or after 1 January 1978 is a New Zealand citizen by birth if the person would otherwise be stateless: b a person is deemed to be a New Zealand citizen by birth if— i the person, having recently been born, has been found abandoned in New Zealand; and ii investigations have failed to establish the identity of at least one of the person's parents. 4 Notwithstanding section 7 , a person born outside New Zealand shall be deemed to be a New Zealand citizen otherwise than by descent if that person's father or mother is then— a a New Zealand citizen, or a New Zealand citizen by descent, pursuant to this Act; and b either— i a head of mission or head of post within the meaning of the Foreign Affairs Act 1988 ; or ii an employee in any part of the State services, or a member of the Armed Forces, on service overseas; or iia a person working overseas for the public service of Niue, Tokelau, or the Cook Islands; or iii an officer or employee of New Zealand Trade and Enterprise (as established by the New Zealand Trade and Enterprise Act 2003 ) on service overseas; or iv an officer or employee of the New Zealand Tourism Board (as established by the New Zealand Tourism Board Act 1991 ) on service overseas. 5 Despite section 7 , a person is a New Zealand citizen by birth if— a the person is born in the Independent State of Samoa; and b but for reasons of medical necessity requiring the mother to travel from Tokelau to the Independent State of Samoa to give birth to the person, the person would have been born in Tokelau; and c at the time of the person's birth the person would have been a New Zealand citizen by birth under subsection (1), had the person been born on that date in Tokelau. 6 A person who is a New Zealand citizen by birth does not lose his or her New Zealand citizenship by reason of the person being adopted by a parent or parents who are neither— a New Zealand citizens; nor b persons entitled to reside indefinitely in New Zealand in terms of the Immigration Act 2009 or entitled to reside indefinitely in the Cook Islands, Niue, or Tokelau.
(1977)(0061)(section)(7)Citizenship by descent#
1 Every person born outside New Zealand on or after 1 January 1978 is a New Zealand citizen by descent if, at the time of the person's birth,— a his or her mother or father was a New Zealand citizen otherwise than by— i descent; or ii grant under section 7A of the Citizenship (Western Samoa) Act 1982 ; or b his or her mother or father was a New Zealand citizen by descent, and the person would otherwise be stateless. 1A However, subsection (1) does not apply to a person who— a is an adopted child pursuant to an overseas adoption (as that term is defined in section 2 of the Adoption Act 1955 ); and b by virtue of section 17(3) of the Adoption Act 1955 cannot acquire the status of a New Zealand citizen by descent under subsection (1). 2 A person who is a New Zealand citizen by virtue of subsection (1) may apply for his or her citizenship status to be registered in accordance with regulations made under this Act. 3 For the purposes of this section, the Secretary may issue a certificate stating a person's status under this section and, in the absence of evidence to the contrary, a certificate to such effect shall be sufficient evidence of the matters stated in the certificate. 4 The citizenship of any New Zealand citizen by descent that has lapsed before the commencement of the Citizenship Amendment Act 2000 is reinstated with effect from the time it lapsed.
(1977)(0061)(section)(8)Citizenship by grant#
1 The Minister may authorise the grant of New Zealand citizenship to any person, including a person who may be a New Zealand citizen by descent, who— a has attained the age of 16 years; and b is of full capacity; and c applies for citizenship in the prescribed manner; and d satisfies the Minister that he or she meets each of the requirements specified in subsection (2). 2 The requirements referred to in subsection (1)(d) are as follows: a that the applicant is entitled in terms of the Immigration Act 2009 to be in New Zealand indefinitely: b that the applicant was present in New Zealand— i for a minimum of 1 350 days during the 5 years immediately preceding the date of the application; and ii for at least 240 days in each of those 5 years,— being days during which the applicant was entitled in terms of the Immigration Act 2009 to be in New Zealand indefinitely: c that the applicant is of good character: d that the applicant has sufficient knowledge of the responsibilities and privileges attaching to New Zealand citizenship: e that the applicant has sufficient knowledge of the English language: f that the applicant intends, if granted New Zealand citizenship, either— i to continue to reside in New Zealand; or ii to enter into or continue in Crown service under the New Zealand Government, or service under an international organisation of which the New Zealand Government is a member, or service in the employment of a person, company, society, or other body of persons resident or established in New Zealand. 3 For the purposes of subsection (2)(a), a person will not be treated as entitled to be in New Zealand indefinitely if— a conditions have been imposed under the Immigration Act 2009 on the person’s entitlement to reside in New Zealand indefinitely; and b those conditions have not been met in full or cancelled at the time of the person's application for citizenship. 4 The Minister may, after consultation with the Minister of Immigration,— a waive the requirement in subsection (2)(a) if satisfied that an applicant is entitled to reside indefinitely in the Cook Islands, Niue, or Tokelau: b waive the requirement in subsection (2)(b) if satisfied that an applicant was present in the Cook Islands, Niue, or Tokelau— i for a minimum of 1 350 days during the 5 years immediately preceding the date of the application; and ii for at least 240 days in each of those 5 years,— being days during which the applicant was entitled to reside indefinitely in the Cook Islands, Niue, or Tokelau. 5 For the purposes of subsection (2)(b), the Minister may treat the applicant as having been in New Zealand for any period within the period of 5 years immediately preceding the date of application for citizenship during which— a the applicant was in Crown service under the New Zealand Government; or b the applicant was outside New Zealand because the applicant was accompanying his or her spouse or civil union or de facto partner who was a New Zealand citizen in Crown service under the New Zealand Government. 6 For the purposes of subsection (4)(b), the Minister may treat the applicant as having been present in the Cook Islands, Niue, or Tokelau for any period within the period of 5 years immediately preceding the date of the application for citizenship during which— a the applicant served in the public service of the Government of the Cook Islands, Niue, or Tokelau; or b the applicant was outside New Zealand because the applicant was accompanying his or her spouse or civil union or de facto partner who was a New Zealand citizen serving in the public service of the Cook Islands, Niue, or Tokelau. 7 If the Minister is satisfied in a particular case that there are exceptional circumstances particular to the applicant that would justify such a course, the Minister may accept the presence by the applicant for a lesser number of days as being sufficient compliance with— a the requirements of subsection (2)(b), so long as the applicant— i was physically present in New Zealand for not less than 450 days during the 20-month period immediately preceding the date of the application for citizenship; and ii was entitled in terms of the Immigration Act 2009 to be in New Zealand indefinitely during each of those 450 days: b the requirements of subsection (4)(b), so long as the applicant— i was physically present in the Cook Islands, Niue, or Tokelau for not less than 450 days during the 20-month period immediately preceding the date of the application for citizenship; and ii was entitled to be in the Cook Islands, Niue, or Tokelau indefinitely during each of those 450 days. 8 The Minister may waive the requirement in subsection (2)(e) if satisfied in a particular case that, because of the applicant's age or standard of education, or for any other reason personal to the applicant, the applicant would suffer undue hardship if compliance with the requirement of that provision were insisted upon. 9 For the purposes of subsection (2)(f),— a the intention referred to in subsection (2)(f)(i) must be a continuing intention throughout the period from the date of application for citizenship until the date that the applicant becomes a citizen under section 12 : b the Minister may treat an applicant as intending to continue to reside in New Zealand if the applicant intends to accompany his or her New Zealand citizen spouse or civil union or de facto partner on Crown service for the New Zealand Government or public service for the Government of the Cook Islands, Niue, or Tokelau.
(1977)(0061)(section)(9)Grant of citizenship in special cases#
1 Without limiting anything in section 8 , the Minister may, upon application in the prescribed manner, authorise the grant of New Zealand citizenship to any person, including a person who may be a New Zealand citizen by descent,— a who has not yet attained the age of 16 years; or b whose father or mother was, at the time of that person's birth, a New Zealand citizen by descent; or c if the Minister is satisfied that granting a certificate of New Zealand citizenship to the applicant would be in the public interest because of exceptional circumstances of a humanitarian or other nature relating to the applicant; or d if the person would otherwise be stateless. 2 In considering whether to authorise the grant of New Zealand citizenship to any person under subsection (1), the Minister— a may have regard to such of the requirements of section 8(2) (as subject to section 8(3) to (9)) as the Minister thinks fit; and b must have regard to the requirements of section 9A(1) (but subject to the Minister's discretion under section 9A(2) and (3)).
(1977)(0061)(section)(9a)Disqualifying convictions#
1 Except as provided in subsection (2), the Minister must not authorise a grant of citizenship under section 8 or section 9 to a person who has been convicted of an offence if— a the person was sentenced on conviction to— i a term of imprisonment of 5 years or more; or ii an indefinite term of imprisonment capable of running for 5 years or more; or b within the preceding 7 years the person was subject to a sentence of imprisonment of less than 5 years or was subject to release under subpart 2 of Part 1 of the Parole Act 2002 ; or c within the preceding 3 years the person was convicted of an offence but did not receive a sentence of imprisonment. 2 The Minister may however authorise a grant of citizenship to a person to whom subsection (1) applies and who otherwise meets the requirements of section 8 or section 9 if satisfied that there are exceptional circumstances relating to the conviction such that a grant of citizenship should not be precluded. 3 Nothing in this section limits the Minister's discretion to refuse a grant of citizenship if the Minister is not satisfied that the applicant is of good character.
(1977)(0061)(section)(9b)Minister may rescind approval at any time up until applicant becomes citizen#
Notwithstanding that the Minister may have authorised a grant of citizenship under section 8 or section 9 , the Minister may rescind that authorisation at any time before the date that the person becomes a citizen under section 12 , if no longer satisfied that the person meets the requirements for a grant of citizenship.
(1977)(0061)(section)(10)Grant of citizenship as of right in certain cases#
1 Notwithstanding anything in section 8 or section 9 , the Minister shall, upon application made to him in the prescribed manner, authorise the grant of New Zealand citizenship to any person who was born before 1 January 1978 if, at the time of that person's birth, his mother was a New Zealand citizen otherwise than by descent. 2 This section does not apply to a person who has previously been deprived of New Zealand citizenship by order under section 16 or section 17 , or renounced his or her citizenship under section 15 .
(1977)(0061)(section)(11)Minister may require oath or affirmation of allegiance to be taken#
1 The Minister may, in such case or class of cases as the Minister thinks fit, make the grant of New Zealand citizenship conditional upon the applicant taking an oath of allegiance in the form specified in Schedule 1 , or making an affirmation to similar effect. 2 Unless the Minister agrees otherwise, the oath or affirmation must be taken or made at a public citizenship ceremony.
(1977)(0061)(section)(12)Certificate of New Zealand citizenship#
1 Where the Minister authorises the grant of New Zealand citizenship to any person, the Secretary shall issue to that person a certificate of New Zealand citizenship in the prescribed form. 2 A person to whom a certificate of New Zealand citizenship is issued under subsection (1) shall be a New Zealand citizen as from the specified date. 3 Where a certificate of New Zealand citizenship is issued to a person who is a New Zealand citizen by descent, he shall cease to have that status as from the specified date. 4 For the purposes of subsections (2) and (3) the specified date shall be— a in the case of a person required under section 11 to take an oath of allegiance, the date on which he takes that oath or makes an affirmation to the same effect: b in every other case, the date specified in the certificate.
(1977)(0061)(section)(13)Existing rights of citizenship protected#
1 Notwithstanding the repeal of the British Nationality and New Zealand Citizenship Act 1948 by section 30 , every person who, by virtue of that Act, was a New Zealand citizen immediately before the commencement of this Act, shall, subject to the succeeding provisions of this Part, continue to be a New Zealand citizen. 2 Notwithstanding subsection (1), a person who, by virtue of the British Nationality and New Zealand Citizenship Act 1948 , was, immediately before the commencement of this Act, a New Zealand citizen by descent only, shall, for the purposes of this Act, be deemed to be a New Zealand citizen by descent only. 3 Without limiting subsection (1) or subsection (2), but subject to subsection (4), every person born outside New Zealand on or after 1 January 1949 but before 1 January 1978 shall be a New Zealand citizen by descent if— a in any case, his father was a New Zealand citizen at the time of that person's birth; or b in the case of a person born on or after 1 January 1970 (being the date of the commencement of the Status of Children Act 1969 ), his mother was a New Zealand citizen at the time of his birth. 4 A person shall not be a New Zealand citizen by virtue of subsection (3) if that person's relevant parent was a New Zealand citizen by descent only, unless— a that person or his relevant parent was born in a protectorate, protected State, mandated territory, or trust territory, or any place in a foreign country where by treaty, capitulation, grant, usage, sufferance, or other lawful means Her Majesty then had jurisdiction over British subjects; or b in the case of a person born in a place other than a place mentioned in paragraph (a), his birth or citizenship by descent is registered, in accordance with regulations made under this Act, before that person has attained the age of 16 years; or c the relevant parent of that person was, at the time of the person's birth, in Crown service under the New Zealand Government.
(1977)(0061)(section)(14)Applications made under British Nationality and New Zealand Citizenship Act 1948 may be proceeded with under this Act#
If a person has, before the commencement of this Act,— a applied for registration as a New Zealand citizen; or b given notice of his intention to apply for a certificate of naturalisation; or c applied for a certificate of naturalisation— in accordance with the provisions of the British Nationality and New Zealand Citizenship Act 1948 , the application (if it has not been finally determined under that Act) or notice may be dealt with in accordance with this Act as if it were an application for the grant of New Zealand citizenship under this Act.
(1977)(0061)(section)(15)Renunciation of citizenship#
1 A New Zealand citizen who has attained the age of 18 years and is of full capacity and who is recognised by the law of another country as a citizen of that country may, at any time, make a declaration of renunciation of his New Zealand citizenship in the prescribed manner. 2 Subject to subsection (3), the Minister shall cause every declaration made under subsection (1) to be registered in the prescribed manner, and, as from the date of that registration, the declarant shall cease to be a New Zealand citizen. 3 The Minister may decline to register a declaration of renunciation if— a the declarant is resident in New Zealand; or b a state of war exists between New Zealand and any other country. 4 A person who has ceased to be a New Zealand citizen under this section may regain New Zealand citizenship only by way of a grant of citizenship under section 8 or section 9 .
(1977)(0061)(section)(16)Deprivation of New Zealand citizenship in special cases#
Subject to section 19 , the Minister may, by order, deprive a person of his New Zealand citizenship if he is satisfied that the person has, while a New Zealand citizen and while of or over the age of 18 years and of full capacity,— a acquired the nationality or citizenship of another country by any voluntary and formal act, and acted in a manner that is contrary to the interests of New Zealand; or b voluntarily exercised any of the privileges or performed any of the duties of another nationality or citizenship possessed by him in a manner that is contrary to the interests of New Zealand.
(1977)(0061)(section)(17)Deprivation of New Zealand citizenship in case of fraud, etc#
1 This section applies to a New Zealand citizen who has acquired that citizenship— a by registration under the British Nationality and New Zealand Citizenship Act 1948 ; or b by naturalisation under that Act; or c by grant under this Act or the Citizenship (Western Samoa) Act 1982 . 2 Subject to section 19 , the Minister may, by order, deprive a New Zealand citizen to whom this section applies of his New Zealand citizenship if he is satisfied that the registration, naturalisation, grant, or any grant requirement was procured by fraud, false representation, or wilful concealment of relevant information, or by mistake. 3 The Minister may not deprive a person of New Zealand citizenship under subsection (2) if— a the citizenship was acquired by mistake; and b to deprive the person of that citizenship would leave the person stateless.
(1977)(0061)(section)(18)Effect of order#
A person in respect of whom an order is made under section 16 or section 17 shall cease to be a New Zealand citizen as from the date of the order.
(1977)(0061)(section)(19)Court review of grounds for depriving person of citizenship#
1 Before making an order under section 16 or section 17 depriving any person of New Zealand citizenship, the Minister shall serve on that person a notice— a stating that he intends to make such an order; and b citing the section of this Act under which he considers that he has grounds to make such an order; and c specifying the grounds on which he intends to make such an order; and d advising the person of his right to have the matter reviewed by the court in accordance with the succeeding provisions of this section. 2 Every person upon whom a notice is served under subsection (1) may, within 28 days after it is served on him, apply to the High Court for a declaration that there are insufficient grounds to justify the making of an order under section 16 or, as the case may require, section 17 depriving the applicant of New Zealand citizenship; and the court may make or refuse to make such a declaration accordingly. 3 Notwithstanding any of the foregoing provisions of this section, in any case where the whereabouts of the person concerned are unknown or for any other reason service on him of a notice under this section is not practicable, the Minister may apply to the court for the dispensing of the requirement to serve notice; and, in such a case, if the court dispenses with that requirement, it shall proceed to consider the merits of the case, in accordance with the provisions of this section, as if the person concerned had applied to the court for a declaration of the kind referred to in subsection (2). 4 Where the court makes such a declaration, the Minister shall not thereafter, without fresh cause, make an order under section 16 or section 17 depriving the applicant of New Zealand citizenship. 6 Subject to the succeeding provisions of this section, the procedure in respect of an application under this section shall be in accordance with the rules of court. 7 When hearing any application under this section the court may receive as evidence any statement, document, information, or matter that, in the opinion of the court, may assist it to deal justly with the application before it, whether or not the same would be otherwise admissible in proceedings before the court. 8 Where the court is satisfied that it is desirable to do so by reason of the confidential nature of any evidence submitted or to be submitted to it in respect of any application under this section, the court may, of its own motion or on the application of any party to the proceedings,— a take or hear the evidence in private: b make an order prohibiting the publication of any report or account of the whole or any part of any such evidence (whether heard or taken in public or private). 9 The determination of the High Court on any such application shall be final.
(1977)(0061)(section)(20)Saving of obligations incurred before loss of citizenship, etc#
A person who ceases to be a New Zealand citizen shall not thereby be discharged from any obligation, duty, or liability in respect of any act or thing done or omitted to be done before he ceased to be a New Zealand citizen.
(1977)(0061)(section)(21)Evidentiary certificates#
1 Any person who wishes to obtain confirmation of whether he or she is or is not a New Zealand citizen may apply to the Minister in the prescribed manner for a certificate confirming the person's status in that respect. 2 The Minister shall, if satisfied that any such person is or is not a New Zealand citizen, issue a certificate to that effect. 3 A certificate issued under this section shall, unless it is proved that the issue of the certificate was procured by fraud, false representation, or the wilful concealment of relevant information, or was the result of administrative error, be evidence that the person named in the certificate was or was not, on the date on which the certificate was issued, a New Zealand citizen, but without prejudice to any evidence that he or she was or was not a New Zealand citizen at an earlier date.
(1977)(0061)(section)(22)Minister may delegate functions and powers to overseas representatives#
1 The Minister may from time to time, by writing under his hand, authorise any New Zealand overseas representative in any country to perform and exercise in that country any of the Minister's functions and powers under this Part. 2 In the performance or exercise of any such functions or powers, the New Zealand overseas representative shall act in accordance with all directions in that behalf given to him by the Minister, whether generally or in a particular case. 3 Any authority and any directions under this section may be given to a specified person, or to the holder for the time being of a specified office.
(1977)(0061)(section)(23)Capacity as to property#
1 Subject to subsection (2) and to any other enactment, every person who is not a New Zealand citizen shall be entitled to take, acquire, hold, and dispose of real or personal property in the same manner in all respects as if he were a New Zealand citizen. 2 Subsection (1) shall not— a qualify an alien for any office, or for any parliamentary or other franchise, for which he is not otherwise qualified: b qualify an alien to be the owner of a ship registered in New Zealand, or of a share in any such ship: c entitle an alien to acquire property without any consent required under the Overseas Investment Act 2005 : d entitle a person to any right or privilege as a New Zealand citizen, except the rights and privileges conferred on him in respect of property by that subsection.
(1977)(0061)(section)(24)General provisions as to certificates and other documents#
1 For the purposes of this section the term document means a certificate or other document issued under this Act; and includes a certificate or other document issued under any enactment referred to in section 25(1) ; and also includes a duplicate of any such certificate or other document. 2 No person shall alter or deface a document otherwise than pursuant to this Act. 3 Every person to whom a document is or has been issued shall, on the expiry or revocation of the document, or of the exemption or condition or status evidenced by it, deliver the document to the Secretary. 4 If a document that has been damaged to the extent that it is no longer legible is returned to the Secretary, or if the Secretary is satisfied that a document has been destroyed, lost, or stolen, the Secretary shall, upon application by the person to whom the document was issued and upon payment of the prescribed fee, issue a duplicate of the document.
(1977)(0061)(section)(25)Evidence#
1 Every document purporting to be a notice, certificate, or declaration, or an entry in a register, or a subscription of an oath of allegiance given, granted, or made under this Act, the British Nationality and Status of Aliens (in New Zealand) Act 1923 or any enactment repealed by that Act, the British Nationality and Status of Aliens (in New Zealand) Act 1928, or the Registration of Aliens Act 1917, or any enactment repealed by section 30 shall be received in evidence, and shall, unless the contrary is proved, be deemed to have been given, granted, or made by or on whose behalf it purports to have been given, granted, or made. 2 Evidence of any document to which subsection (1) applies may be given by production of a document purporting to be certified as a true copy thereof by such person and in such manner as may be prescribed. 3 Any entry in a register made under this Act or any other Act referred to in subsection (1) shall be received as evidence of the matters stated in the entry. 4 For the purposes of this Act, a certificate given by or on behalf of the Minister that a person was at any time in Crown service under the New Zealand Government shall be conclusive evidence of that fact.
(1977)(0061)(section)(26)Discovery of documents held under this Act#
1 Notwithstanding section 17 or section 27 of the Crown Proceedings Act 1950 , but subject to subsection (2), no court shall have power in any civil proceedings to require the Crown to make discovery of a document or to produce a document for inspection if the document is held by or on behalf of the Crown for any of the purposes of this Act. 2 Subsection (1) does not apply to proceedings relating to any matter arising under this Act to which the Crown is a party.
(1977)(0061)(section)(26a)Disclosure of citizenship information to certain agencies for certain purposes#
1 The purpose of this section is to authorise the disclosure of citizenship information to certain agencies for certain purposes. 2 The Secretary and the chief executive of an agency listed in the first column of Schedule 4 may enter into an agreement for the disclosure by the Secretary to the chief executive of citizenship information only for the purpose described in the second column in relation to the agency . 3 For the purposes of subsection (2), an agreement made in relation to citizenship information to be used to verify whether a person is eligible to hold a New Zealand passport, must be entered into by the Secretary in his or her capacity as the holder of citizenship information with himself or herself in the capacity as the holder of information under the Passports Act 1992 . 4 An agreement entered into under subsection (2) may be varied by the Secretary and the chief executive. 5 The Secretary may disclose citizenship information to the chief executive only in accordance with Schedule 4 and an agreement entered into under subsection (2). 5A Despite anything in this section, the Secretary may disclose information about a person's citizenship status or the citizenship status of a person's parent or parents to the Registrar-General appointed under section 124(1) of the Births, Deaths, Marriages, and Relationships Registration Act 2021 for the purpose of recording that person's citizenship status on his or her birth record. 5B On or after 1 December 2020, no information may be supplied under this section except under— a an information matching agreement entered into under Part 10 of the Privacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020 ; or b an information matching agreement entered into under subpart 4 of Part 7 of the Privacy Act 2020 ; or c an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020 . 6 In this section, citizenship information — a means information held by the Secretary that relates to the acquisition or loss of citizenship by, or the citizenship status of, any person; and b includes information as to any change of identity or gender.
(1977)(0061)(section)(26b)Access to information for citizenship purposes#
1 The Secretary and the chief executive of the department that is, with the authority of the Prime Minister, for the time being responsible for the administration of the Immigration Act 2009 (the chief executive ) may enter into an agreement for access by the Secretary, or officers of the Department of Internal Affairs designated by the Secretary for the purpose, to information held by the chief executive by virtue of being responsible for the administration of the Immigration Act 2009 that is needed for or relevant to— a citizenship investigations and the accurate assessment of applications for a grant of citizenship; or b determining whether a person is a New Zealand citizen by birth. 2 An agreement entered into under subsection (1) may be varied by the Secretary and the chief executive. 3 Before entering into an agreement under subsection (1), or varying an agreement under subsection (2), the Secretary and the chief executive must consult with the Privacy Commissioner on the terms of the agreement or variation. 4 The Privacy Commissioner may require the Secretary and the chief executive to review an agreement under this section, and report on the result of the review to the Privacy Commissioner, at intervals not shorter than 12 months. 5 For citizenship purposes, the Secretary or designated officers of the Department of Internal Affairs may access information held by the chief executive only in accordance with an agreement entered into under this section.
(1977)(0061)(section)(26c)Access to information for purposes of Identity Information Confirmation Act 2012#
Nothing in this Act limits access to information that is recorded under this Act if the access is for the purposes of, and in accordance with, the Identity Information Confirmation Act 2012 .
(1977)(0061)(section)(26d)Provision of information to Government Statistician#
Nothing in this Act limits or prevents the provision of information recorded under this Act to the Government Statistician for the production of official statistics or research under the Data and Statistics Act 2022 .
(1977)(0061)(section)(27)Offences and penalties#
1 Every person commits an offence, and is liable on conviction to imprisonment for a term not exceeding 5 years or a fine not exceeding $15,000, or both, who— a for the purpose of procuring anything to be done or not to be done under this Act,— i makes any statement that he or she knows to be false in a material particular; or ii recklessly makes any statement that is false in a material particular; or b knowingly or recklessly submits false or forged documents to support a citizenship application; or c in contravention of section 24 , knowingly— i alters or defaces a document; or ii fails to deliver a document; or d knowingly or recklessly lends or parts with a document (as defined in section 24(1) ) for unlawful purposes; or e knowingly resists, obstructs, or deceives any person who is exercising or attempting to exercise any function or power imposed or conferred under this Act. 2 Every person commits an offence, and is liable on conviction to imprisonment for a term not exceeding 10 years or a fine not exceeding $50,000, or both, who, knowingly and without reasonable excuse,— a records, deletes, or alters any entry in a citizenship register or database; or b takes a citizenship document (including any blank certificate) from where it is officially kept; or c issues a citizenship document to a person who has no lawful entitlement to the document.
(1977)(0061)(section)(28)Regulations#
1 The Governor-General may from time to time, by Order in Council, make regulations for all or any of the following purposes: a prescribing anything that under this Act is to be prescribed: b providing for the registration of anything required or authorised under this Act to be registered: c providing for the administration and taking of oaths of allegiance under this Act, prescribing the time within which oaths of allegiance shall be taken, and providing for the registration of oaths of allegiance: d providing for the giving of any notice required or authorised to be given to any person under this Act: e providing for the cancellation and amendment of certificates of naturalisation and certificates of New Zealand citizenship, and for the cancellation of the registration of such certificates, relating to persons deprived of New Zealand citizenship under this Act, and providing for the surrender of such certificates by such persons: f providing for the registration, by officers in the service of the New Zealand Government,— i of the births and deaths of persons of any class or description born or dying in any Commonwealth country, or in a protected State, or in any foreign country: ii of citizenship by descent of persons born in any Commonwealth country, or in a protected State, or in any foreign country: g enabling the births and deaths, and the citizenship by descent, of New Zealand citizens and British protected persons to be registered in any country in which the New Zealand Government has for the time being no overseas representatives— i by persons serving in the diplomatic, consular, or other foreign service of any country that, by arrangement with the New Zealand Government, has undertaken to represent that Government's interests in that country; or ii by any person authorised in that behalf by the Governor-General: h providing for the keeping of records, registers, and indexes for the purposes of this Act, and enabling persons to inspect and make copies of any entry in any such record, register, or index: i prescribing the fees payable, or the rate at which fees are to be calculated, and providing for the recovery and application of such fees, in respect of— i any application made under this Act: ii the registration of any document under this Act: iii the making of any declaration under this Act: iv the taking of an oath of allegiance under this Act: v the grant of any certificate under this Act: vi the issue of any copy (whether certified or not) of any notice, certificate, order, declaration, or entry given, granted, or made under this Act: vii the inspection of any record, register, or index kept under this Act: viia the giving of written advice or the provision of written information, by or on behalf of the Secretary and whether generally or in relation to a particular case, in respect of all or any of the following: A the eligibility of any person for citizenship by descent: B the acquisition by any person of citizenship: C the status of any person under this Act: viib the issue of a certificate under section 7(3) : viii any other matter arising under this Act: k prescribing offences in respect of the contravention of or non-compliance with any regulations made under this Act, and prescribing the amount of any fine that may be imposed in respect of any such offence, being an amount not exceeding $200 and, where the offence is a continuing one, a further amount not exceeding $20 for every day during which the offence has continued: l providing for such other matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for the due administration thereof. 2 Every fee prescribed by or under regulations made under this section shall be reasonable, having regard to the costs and expenses incurred and borne by or on behalf of the Secretary in respect of the matter for which the fee is payable. 3 Regulations under this section are secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1977)(0061)(section)(29)Application of Act to Cook Islands, Niue, and Tokelau#
1 Whereas in accordance with Article 46 of the Constitution of the Cook Islands (as set out in Schedule 2 of the Cook Islands Constitution Amendment Act 1965) the Government of the Cook Islands has requested and consented to the enactment of a provision extending all of the provisions of this Act to the Cook Islands as part of the law of the Cook Islands: Be it therefore enacted as follows: The provisions of this Act shall extend to the Cook Islands as part of the law of the Cook Islands. 2 Amendment(s) incorporated in the Act(s) . 3 The provisions of this Act shall be in force in Tokelau.
(1977)(0061)(section)(30)Repeals, consequential amendments, and revocation#
1 The enactments specified in Schedule 2 are hereby consequentially repealed. 2 The enactments specified in Schedule 3 are hereby consequentially amended in the manner indicated in that schedule. 3 The Citizenship Deprivation Rules 1949 are hereby consequentially revoked.
(1985)(0141)Goods and Services Tax Act 1985#
(1985)(0141)(schedule)(1)Non-taxable legislative charges#
(1985)(0141)(schedule)(1)(clause)(1)General#
This schedule sets out the charges, including fees and levies, that, under section 5(6ED)(a) , are not consideration for a supply of goods and services under section 5(6EC).
(1985)(0141)(schedule)(1)(clause)(2)Resale royalties#
1 A resale royalty paid to the collection agency under section 17 of the Resale Right for Visual Artists Act 2023 . 2 A resale royalty paid to the right holder in respect of the resale of an original visual artwork under section 18 of the Resale Right for Visual Artists Act 2023 . 3 See section 26B , which requires a registered person who receives a resale royalty in relation to or in respect of their taxable activity to pay tax equal to the tax fraction of the resale royalty if they are notified by the collection agency that the sale of the artwork that gave rise to the resale royalty was not charged with tax under section 8 .
(1985)(0141)(schedule)(2)Government grants and subsidies: non-taxable amounts#
(1985)(0141)(schedule)(2)(clause)(1)General#
Clauses 2 to 8 set out the amounts that are, under section 5(6E) , excluded from being a payment in the nature of a grant or subsidy for the purposes of section 5(6D).
(1985)(0141)(schedule)(2)(clause)(2)Benefits#
An amount of a benefit paid under the Social Security Act 2018 .
(1985)(0141)(schedule)(2)(clause)(3)Payments for personal use and benefit#
An amount paid to a person when the payment is for the personal use and benefit of the person or a relative (as defined in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007 ) of the person.
(1985)(0141)(schedule)(2)(clause)(4)Suspensory loans or advances#
An amount that is a suspensory loan or advance made on behalf of the Crown or by a public authority before 1 January 1993, other than a suspensory loan or advance that, at the time it was made, was explicitly stated to include the amount of any goods and services tax payable by the person to whom or for whose benefit the loan or advance was made.
(1985)(0141)(schedule)(2)(clause)(5)Payments made by NZ Agency for International Development#
An amount paid by the New Zealand Agency for International Development to a New Zealand organisation to the extent to which, as a condition of the payment, it is— a transferred outside New Zealand; and b transferred to an organisation that is operating outside New Zealand at the time the payment is received by that organisation; and c used to acquire goods or services outside New Zealand.
(1985)(0141)(schedule)(2)(clause)(6)Commissioner’s tax credits#
An amount that is a tax credit under the Income Tax Act 2007 , the Income Tax Act 2004 , or the Tax Administration Act 1994 that the Commissioner credits, transfers, refunds, deals with, or otherwise pays, when the entitlement arises under— a subpart MK of the Income Tax Act 2007 or subpart KJ of the Income Tax Act 2004 : or b section LH 2 of the Income Tax Act 2007 ; or c section MX 4 of the Income Tax Act 2007 .
(1985)(0141)(schedule)(2)(clause)(7)Earthquake support payments#
An amount that is an earthquake support subsidy payment— a made on or before 30 June 2011 on behalf of the Crown in relation to the Canterbury earthquake aftershock centred in Lyttelton on 22 February 2011; or b made on or before 26 May 2017 on behalf of the Crown in relation to the earthquakes that occurred on 14 November 2016 in Hurunui and Kaikōura or any of their aftershocks.
(1985)(0141)(schedule)(2)(clause)(8)COVID-19 payments#
An amount paid on or after 17 March 2020 by the Ministry of Social Development on behalf of the Crown in relation to— a wages or other income as a consequence of COVID-19; or b leave taken as a consequence of COVID-19.
(1985)(0141)(section)(1)Short Title, etc#
1 This Act may be cited as the Goods and Services Tax Act 1985. 2 This Act, other than section 12 , is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994 . 3 Section 12 shall be deemed to be part of the Customs and Excise Act 2018 .
(1985)(0141)(section)(2)Interpretation#
1 In this Act, other than in section 12 , unless the context otherwise requires,— adjustment period , for a supply of goods or services to which sections 8(4B)(b) , 9(2)(h) , 20(3C) to (3J) and (3JC) , and 21 to 21H apply, means a first or subsequent adjustment period referred to in section 21G(2) apply , for a mode of communication, has the meaning set out in section 14C of the Tax Administration Act 1994 ask , for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994 associated supply means— a a supply for which the supplier and recipient are associated persons: b a supply of a right, under an equity security or participatory security, to receive for no consideration, or consideration at other than the open market value, a supply of goods and services that is— i not an exempt supply; and ii not a supply relating to the control of the issuer of the equity security or participatory security Auckland Future Fund has the same meaning as in section YA 1 of the Income Tax Act 2007 balance date is defined in section 15B for the purposes of that section challenge means— a to commence proceedings under Part 8A of the Tax Administration Act 1994 challenging a disputable decision (as defined in section 3(1) of that Act ); or b the proceedings,— as the context requires; and any variant of the word challenge is to have a like meaning collection agency has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023 commercial dwelling — a means— i a hotel, motel, homestay, farmstay, bed and breakfast establishment, inn, hostel, or boardinghouse: ii a serviced apartment managed or operated by a third party for which services in addition to the supply of accommodation are provided and in relation to which a resident does not have quiet enjoyment, as that term is used in section 38 of the Residential Tenancies Act 1986 : iii a convalescent home, nursing home, rest home, or hospice: iv a camping ground: v premises of a similar kind to those referred to in subparagraphs (i) to (iv); and b excludes— i a hospital except to the extent to which the hospital is a residential establishment: ii a dwelling referred to in paragraph (b)(iii) of the definition of dwelling Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994 common property has the same meaning as in the Unit Titles Act 2010 company means any body corporate, whether incorporated in New Zealand or elsewhere, and any limited partnership registered under the Limited Partnerships Act 2008 ; but does not include a local authority or a public authority consideration , in relation to the supply of goods and services to any person, includes any payment made or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of any goods and services, whether by that person or by any other person ; but does not include any payment made by any person as an unconditional gift to any non-profit body consideration in money includes consideration expressed as an amount of money content means the signals, writing, images, sounds or information of any kind that are transmitted, emitted or received by a telecommunications service cryptoasset means a digital representation of value that exists in— a a database that is secured cryptographically and contains ledgers, recording transactions and contracts involving digital representations of value, that are maintained in decentralised form and shared across different locations and persons; or b another application of the same technology performing an equivalent function cryptocurrency means a cryptoasset that is not a non-fungible token dealer in fine metal means any person who satisfies the Commissioner that a principal part of that person's business is the regular purchase and supply, for use as an investment item, of any fine metal document means a document as defined in the Tax Administration Act 1994 domestic goods and services means the right to occupy the whole or part of any commercial dwelling, including, where it is provided as part of the right to so occupy, the supply of— a cleaning and maintenance: b electricity, gas, air-conditioning, or heating: c telephone, television, radio, or any other similar chattel donated goods and services means goods and services which are gifted to a non-profit body and are intended for use in the carrying on or carrying out of the purposes of that non-profit body due date , in relation to the payment of tax by a registered person, means the last day for payment determined by either section 19C(1) or 23(1) for that registered person dwelling , for a person,— a means premises, as defined in section 2 of the Residential Tenancies Act 1986 ,— i that the person occupies, or that it can reasonably be foreseen that the person will occupy, as their principal place of residence; and ii in relation to which the person has quiet enjoyment, as that term is used in section 38 of the Residential Tenancies Act 1986 ; and b includes— i accommodation provided to a person who is occupying the same premises, or part of the same premises, as the supplier of the accommodation and who meets the requirements of paragraph (a)(i): ii any appurtenances belonging to or used with the premises: iii despite paragraph (a)(ii), a residential unit in a retirement village or rest home when the consideration paid or payable for the supply of accommodation in the unit is for the right to occupy the unit; and c excludes a commercial dwelling electronic marketplace — a means a marketplace that is operated by electronic means by which a person (the underlying supplier) makes 1 or more of the following supplies through another person (the operator of the marketplace) to a third person (the recipient): i a supply of goods: ii a supply of remote services by electronic means: iii a supply of listed services; and b includes a website, internet portal, gateway, store, distribution platform, or other similar marketplace; and c does not include a marketplace that solely processes payments emissions unit means a unit as defined in section 4(1) of the Climate Change Response Act 2002 entry value threshold means $1,000 estimated customs value , for an item of goods, means the value of the item determined by the supplier under section 10B for comparison with the entry value threshold exempt supply means a supply that is exempt from tax pursuant to section 14 fine metal means— a gold, in any form, being gold of a fineness of not less than 99.5%: b silver, in any form, being silver of a fineness of not less than 99.9%: c platinum, in any form, being platinum of a fineness of not less than 99.0%: d any other substance that the Governor-General may, from time to time, by Order in Council, declare to be fine metal for the purposes of this definition ( see subsection (3)) flat-rate credit means an amount equal to the amount of input tax that an operator of an electronic marketplace passes on to an underlying supplier for a supply of listed services made through the electronic marketplace as a credit that is intended for an underlying supplier who is not a registered person flow-through joint venture means a joint venture for which an election has been made under section 57B(2) and does not include a partnership going concern , in relation to a supplier and a recipient, means the situation where— a there is a supply of a taxable activity, or of a part of a taxable activity where that part is capable of separate operation; and b all of the goods and services that are necessary for the continued operation of that taxable activity or that part of a taxable activity are supplied to the recipient; and c the supplier carries on, or is to carry on, that taxable activity or that part of a taxable activity up to the time of its transfer to the recipient goods means all kinds of personal or real property; but does not include choses in action , money, cryptocurrency, or a product that is transmitted by means of a wire, cable, radio, optical or other electromagnetic system or by means of a similar technical system GST group means a group of persons that meets the requirements of section 55 hire , in relation to goods, includes a letting on any terms, including a lease hire purchase agreement has the same meaning as in section YA 1 of the Income Tax Act 2007 ; but includes an agreement that would be a hire purchase agreement but for the exclusion in paragraph (f) of the definition of that term in that section hospital — a means an institution— i that is a hospital care institution within the meaning of section 58(4) of the Health and Disability Services (Safety) Act 2001 ; or ii whose principal purpose is to receive and treat people needing medical treatment or suffering from a disease; and b includes all clinics, dispensaries, offices, outpatient departments, services, and undertakings, maintained in connection with, or incidental to, such an institution income year means an income year as defined in section YA 1 of the Income Tax Act 2007 inform , for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994 insurance means insurance or guarantee against loss, damage, injury, or risk of any kind whatever, whether pursuant to any contract or any enactment; and includes reinsurance; and contract of insurance includes a policy of insurance, an insurance cover, and a renewal of a contract of insurance: provided that nothing in this definition shall apply to any insurance specified in section 3 invoice means a document notifying an obligation to make payment issuing member means the member responsible under section 55 or 55B for issuing the taxable supply information or supply correction information for each supply made by a member of a GST group or supplier group joint venture property means assets jointly owned and rights jointly held by members of a joint venture for the purposes of the joint venture land , in the zero-rating of land rules and in section 11(1)(md) ,— a includes— i an estate or interest in land: ii a right that gives rise to an interest in land: iii an option to acquire land or an estate or interest in land: iv a share in the share capital of a flat or office owning company to which subpart 6 of Part 3 of the Land Transfer Act 2017 applies : b does not include— i a mortgage: ii a lease of a dwelling: late payment penalty has the meaning given to it in section 3(1) of the Tax Administration Act 1994 licence to occupy means the right to exclusive personal occupancy listed services means a service described in section 8C(2) listing intermediary has the meaning set out in section 60CB(8) local authority — a means a local authority within the meaning of the Local Government Act 2002 ; and b includes— i the administering body within the meaning of the Reserves Act 1977 of any reserve classified under that Act as a scenic reserve or a recreation reserve: ii an airport authority (other than an airport company) within the meaning of the Airport Authorities Act 1966 : iii the Aotea Centre Board of Management established by the Auckland Aotea Centre Empowering Act 1985 : iv the Canterbury Museum Trust Board continued in existence by section 5(1) of the Canterbury Museum Trust Board Act 1993 : v the Council of the Auckland Institute and Museum constituted under the Charitable Trusts Act 1957 : vi the Otago Museum Trust Board continued in existence by section 5(1) of the Otago Museum Trust Board Act 1996 : vii the transport CCO (as continued by section 43 of the Local Government (Auckland Council) Act 2009 ): ix the Auckland Council Independent Maori Statutory Board established by section 81 of the Local Government (Auckland Council) Act 2009 : x the trustee of the Auckland Future Fund loyalty programme means a consumer incentive scheme under which a customer can obtain loyalty points that are redeemable for goods or services marketplace means— a an electronic marketplace: b a marketplace approved under section 60D as a supplier of distantly taxable goods or remote services member includes a partner, a joint venturer, a trustee, or a member of an unincorporated body member supply means a supply by a member of a GST group or supplier group mobile roaming services — a means mobile telecommunications services supplied to the mobile device of a person who is outside the country of their usual mobile network as determined by the country code of the subscriber identity module for the person’s mobile device; and b includes services supplied to enable a person to receive mobile telecommunications services when the person is outside the country of their usual mobile network determined as described in paragraph (a); and c are services that are classified as— i inbound mobile roaming services when the services are received by a person who is in New Zealand and whose usual mobile network determined as described in paragraph (a) is outside New Zealand; or ii outbound mobile roaming services when the services are received by a person whose usual mobile network determined as described in paragraph (a) is in New Zealand money includes— a bank notes and other currency, being any negotiable instruments used or circulated, or intended for use or circulation, as currency; and b postal notes and money orders; and c promissory notes and bills of exchange,— whether of New Zealand or any other country, but does not include a collector's piece, investment article, or item of numismatic interest name , in relation to a registered person, includes— a the name (if any) specified by the registered person as a trading name in the person's application for registration under this Act; or b any trading name subsequently notified to the Commissioner under section 53(2) as the name the registered person wishes to use for the purpose of issuing or creating taxable supply information and supply correction information under this Act new fine metal means any fine metal which has been refined into fine metal by a refiner of fine metal New Zealand means New Zealand as defined in section YA 1 of the Income Tax Act 2007 non-fungible token means a cryptoasset that contains unique distinguishing identification codes or metadata non-integral deductions means, for goods (the main goods ), deductions for other goods or services that— a did not make a substantial improvement to the main goods; and b did not become an integral part of the main goods without which the main goods would be incomplete or unable to function non-profit body means any society, association, or organisation, whether incorporated or not,— a which is carried on other than for the purposes of profit or gain to any proprietor, member, or shareholder; and b which is, by the terms of its constitution , rules, or other document constituting or governing the activities of that society, association, or organisation, prohibited from making any distribution whether by way of money, property, or otherwise howsoever, to any such proprietor, member, or shareholder non-resident means a person to the extent that the person is not resident in New Zealand non-resident visitor has the same meaning as in section YA 1 of the Income Tax Act 2007 non-taxable use , for goods or services, means use of the goods or services for making exempt supplies or other than for making taxable supplies notice , for an item of information, means the form or manner in which the item is notified or communicated, as described in section 14C or 14D of the Tax Administration Act 1994 , as appropriate notify — a means to give notice; and b for a mode of communication, has the meaning set out in section 14C or 14D of the Tax Administration Act 1994 , as appropriate Office of Parliament means the administrative and support services and staff of— a the Parliamentary Commissioner for the Environment: c the Ombudsmen: d the Controller and Auditor-General officer of the department means an officer of the department as defined in the Tax Administration Act 1994 ordinary joint venture means a joint venture that is not a partnership or a flow-through joint venture original visual artwork has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023 output tax , in relation to any registered person, means the tax charged pursuant to section 8(1) in respect of the supply of goods and services made by that person partnership and partner have the meanings set out in the Partnership Law Act 2019 percentage actual use is defined in section 21G(1)(a) for the purposes of sections 8(4B)(b) , 9(2)(h) , 20(3JC) , and 21 to 21H percentage difference is defined in section 21G(1)(c) for the purposes of sections 21 to 21H percentage intended use is defined in section 21G(1)(b) for the purposes of sections 8(4B)(b) , 20(3H) , 20(3JC) , and 21 to 21H person — a includes a company, an unincorporated body of persons, a public authority, and a local authority; and b does not include a flow-through joint venture Pharmac means the Pharmaceutical Management Agency established by section 46 of the New Zealand Public Health and Disability Act 2000 Pharmac agreement means an agreement to which Pharmac is a party and under which Pharmac agrees to list a pharmaceutical on the pharmaceutical schedule as defined in section 6 of the New Zealand Public Health and Disability Act 2000 pharmaceutical means a pharmaceutical as defined in section 6 of the New Zealand Public Health and Disability Act 2000 previous actual use has the meaning given in section 21C(b)(i) principal place of residence , in the definition of dwelling means a place that a person occupies as their main residence for the period to which the agreement for the supply of accommodation relates prize competition means a scheme or competition— a for which direct or indirect consideration is paid to a person for conducting the scheme or competition; and b that distributes prizes of money or in which participants seek to win money; and c for which the result is determined— i by the performance of the participant of an activity of a kind that may be performed more readily by a participant possessing or exercising some knowledge or skill; or ii partly by chance and partly by the performance of an activity as described in subparagraph (i), whether or not it may also be performed successfully by chance: provisional tax means provisional tax as defined in section YA 1 of the Income Tax Act 2007 public authority means all instruments of the Crown in respect of the Government of New Zealand, whether departments, Crown entities, State enterprises , or other instruments; and includes offices of Parliament, the Parliamentary Service, the Office of the Clerk of the House of Representatives, public purpose Crown-controlled companies, and the New Zealand Lottery Grants Board ; but does not include the Governor-General, members of the Executive Council, Ministers of the Crown, or members of Parliament public purpose Crown-controlled company has the same meaning as in section YA 1 of the Income Tax Act 2007 publish , as a requirement for the Commissioner, has the meaning set out in section 14H of the Tax Administration Act 1994 qualifying resale has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023 quarter means a quarter as defined in section YA 1 of the Income Tax Act 2007 Railways assets and liabilities, Railways assets , and Railways liabilities have the same meaning as in section EZ 68 of the Income Tax Act 2007 Railways vesting has the same meaning as in section EZ 68 of the Income Tax Act 2007 recipient , in relation to any supply of goods and services, means the person receiving the supply recipient details , for a taxable supply of goods or services, means— a the name of the recipient; and b one or more of the following items of information that are relevant to the recipient: i an address of a physical location for the person such as a mailing or billing address: ii a telephone number: iii an email address: iv a trading name other than the name of the recipient: v a New Zealand business number: vi a Uniform Resource Locator address for a web site redeliverer , for a supply of goods and a recipient of the supply, means a person who, under an arrangement with the recipient, delivers the goods from outside New Zealand at a place in New Zealand or arranges or assists the delivery of the goods from outside New Zealand at a place in New Zealand and— a provides the use of an address outside New Zealand to which the goods are delivered: b arranges or assists the use of an address outside New Zealand to which the goods are delivered: c purchases the goods outside New Zealand as an agent of the recipient: d arranges or assists the purchase of the goods outside New Zealand refiner of fine metal means any person who satisfies the Commissioner that, in the regular course of business, that person converts or refines any fine metal registered person means a person who is registered or is liable to be registered under this Act registration number , in relation to any registered person, means the number allocated to that registered person for the purposes of this Act remote services means a service that, at the time of the performance of the service, has no necessary connection between— a the place where the service is physically performed; and b the location of the recipient of the services request , for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994 resale royalty has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023 resident means resident as determined in accordance with sections YD 1 and YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007 : provided that, notwithstanding anything in those sections ,— a a person shall be deemed to be resident in New Zealand to the extent that that person carries on, in New Zealand, any taxable activity or any other activity, while having any fixed or permanent place in New Zealand relating to that taxable activity or other activity: b a person who is an unincorporated body is deemed to be resident in New Zealand if the body has its centre of administrative management in New Zealand: c the effect of the rules in section YD 1(4) and (6) of that Act are ignored in determining the residence or non-residence of a natural person, and residence is treated as— i starting on the day immediately following the relevant day that triggers residence under section YD 1(3) of that Act; or ii ending on the day immediately following the relevant day that triggers non-residence under section YD 1(5) of that Act residential establishment means any commercial dwelling in which not less than 70% of the individuals to whom domestic goods and services are supplied reside, or are expected to reside, for a period of, or in excess of, 4 weeks; and also includes any hospital to the extent that it is used to provide domestic goods and services in a way similar to any such residential establishment return means any return required to be furnished under Part 3 return of income means a return of income required under section 33 of the Tax Administration Act 1994 revenue from the Crown means any amount brought to charge from the Crown (not being revenue received from any other public authority) by any public authority for the supply of outputs (within the meaning of the Public Finance Act 1989 ) by that public authority; but does not include— a any goods and services tax, chargeable in accordance with the provisions of this Act, on the supply of outputs by that public authority: b any revenue collected by that public authority as agent on behalf of the Crown right holder has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023 secondhand goods , does not include— a secondhand goods consisting of any fine metal; or b secondhand goods which are— i manufactured or made from, or to the extent to which they are manufactured or made from, gold, silver, platinum, or other substance, that would be fine metal if it were of the required fineness; and ii of a kind not manufactured for sale to the public; or c livestock service occupancy agreement means a licence whereby a person occupies a dwelling for no consideration services means anything which is not goods or money or cryptocurrency shortfall penalty has the meaning given to it in section 3(1) of the Tax Administration Act 1994 supplier , in relation to a supply of goods and services, means— a for a supply to which paragraph (b) does not apply, the person who makes the supply; or b for a supply that is subject to a provision in Part 9 , the person who is treated by the provision as making the supply supplier group means a group of 2 or more registered persons who enter an agreement meeting the requirements of section 55B that 1 supplier is to issue the taxable supply information or supply correction information for each supply of goods and services by 1 or more members of the group supply correction information is defined in section 19E supply information , for a supplier and a recipient of a supply of goods or services, means information for the supply that includes— a the name and registration number of the supplier; and b the date of the invoice or, where no invoice is issued, the time of supply; and c a description of the goods or services; and d the amount of the consideration for the supply tax means goods and services tax tax file number has the meaning assigned to that term by section YA 1 of the Income Tax Act 2007 tax fraction means the fraction calculated in accordance with the following formula: a ÷ (100 + a) where— a is the rate of tax specified in section 8(1) tax invoice means a document provided pursuant to sections 24 and 24BA tax law has the meaning set out in section 3(1) of the Tax Administration Act 1994 tax payable means an amount of tax calculated in accordance with section 19C and section 20 ; and includes— a any amount referred to in section 17(2) or section 51B : b any late payment penalty or shortfall penalty: c any amount of tax refundable by the Commissioner pursuant to section 19C or section 20 ; and, for the purposes of section 57 , includes interest payable under Part 7 of the Tax Administration Act 1994 : d an amount calculated under section 26B tax year means a tax year as defined in section YA 1 of the Income Tax Act 2007 taxable period , in relation to a registered person, means a taxable period determined under sections 15 to 15E taxable supply means a supply of goods and services in New Zealand that is charged with tax under section 8 and includes a supply that section 11 , 11A , 11AB or 11B requires to be charged at the rate of 0% taxable supply information , for a taxable supply of goods or services, is defined in section 19E taxable use , for goods or services, means use of the goods or services for making taxable supplies Taxation Review Authority or Authority means a Taxation Review Authority established under the Taxation Review Authorities Act 1994 telecommunications services means the transmission, emission or reception, and the transfer or assignment of the right to use capacity for the transmission, emission or reception, of signals, writing, images, sounds or information of any kind by wire, cable, radio, optical or other electromagnetic system, or by a similar technical system, and includes access to global information networks but does not include the content of the telecommunication telecommunications supplier means a person whose principal activity is the supply of telecommunications services trustee includes an executor and administrator; and also includes Public Trust and the Māori Trustee unconditional gift means a payment voluntarily made to any non-profit body for the carrying on or carrying out of the purposes of that non-profit body and in respect of which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods and services to the person making that payment, or any other person where that person and that other person are associated persons ; but does not include any payment made by the Crown or a public authority underlying supplier , for a supply of goods or services that is supplied by the operator of a marketplace under section 60C or 60D , means the person who would be the supplier of the goods and services in the absence of sections 60C and 60D unincorporated body — a means an unincorporated body of persons; and b includes a partnership, the trustees of a trust, and an ordinary joint venture; and c does not include a flow-through joint venture unit title body corporate means a body corporate under the Unit Titles Act 2010 , other than a body corporate of a retirement village registered under the Retirement Villages Act 2003 warranty , in respect of goods supplied, means an undertaking given under the supply agreement to remedy any defect in the goods that appears during a certain period of time after the goods are supplied or before a certain level of usage is reached water organisation has the meaning set out in section 4 of the Local Government (Water Services) Act 2025 water services has the meaning set out in section 4 of the Local Government (Water Services) Act 2025 working day means any day of the week other than— a a Saturday, a Sunday, Waitangi Day, Good Friday, Easter Monday, Anzac Day, the Sovereign’s birthday, Te Rā Aro ki a Matariki/Matariki Observance Day, and Labour Day; and ab if Waitangi Day or Anzac Day falls on a Saturday or a Sunday, the following Monday; and b a day in the period commencing with 25 December in any year and ending with 15 January in the following year zero-rating of land rules means sections 5(24) , 11(1)(mb) , 60B(6) , 75(3B) , and 78F . 2 For the purposes of this Act, a reference to goods and services includes a reference to goods or services. 3 An order under the definition of fine metal , paragraph (d), in subsection (1) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1985)(0141)(section)(2a)Meaning of associated persons#
1 In this Act, associated persons or persons associated with each other are— a two companies if a group of persons— i has voting interests in each of those companies of 50% or more when added together; or ii has market value interests in each of those companies of 50% or more when added together and a market value circumstance exists in respect of either company; or iii has control of each of those companies by any other means whatsoever: b a company and a person other than a company if the person has— i a voting interest in the company of 25% or more; or ii a market value interest in the company of 25% or more and a market value circumstance exists in respect of the company: bb a person, or a branch or division of the person that is treated as a separate person under section 56B , and another branch or division of the person that is treated as a separate person under section 56B: c two persons who are— i connected by blood relationship: ii connected by marriage, civil union or de facto relationship: iii connected by adoption: cb a trustee of a trust and another person ( person A ), if— i person A is associated with another person (the relative ) under paragraph (c); and ii the relative is associated with the trustee under paragraph (f): d a partnership and a partner in the partnership: db an ordinary joint venture and a member of the ordinary joint venture: dc 2 members of an ordinary joint venture or of a flow-through joint venture when they transact in their capacity as members of the joint venture: f a trustee of a trust and a person who has benefited or is eligible to benefit under the trust, except if, in relation to a supply of goods and services,— i the trustee is a charitable or non-profit body with wholly or principally charitable, benevolent, philanthropic, or cultural purposes and the supply is made in carrying out these purposes; or ii the person is a charitable or non-profit body with wholly or principally charitable, benevolent, philanthropic, or cultural purposes and the supply enables them to carry out these purposes: g a trustee of a trust and a settlor of the trust, except if the trustee is a charitable or non-profit body with wholly or principally charitable, benevolent, philanthropic or cultural purposes: h a trustee of a trust and a trustee of another trust if the same person is a settlor of both trusts, except if, in relation to a supply of goods and services,— i either trustee is a charitable or non-profit body with wholly or principally charitable, benevolent, philanthropic, or cultural purposes; and ii the supply is made in, or enables, the carrying out of the charitable, benevolent, philanthropic, or cultural purposes: hb A trustee of a trust and a person who has a power of appointment or of removal of the trustee, except if the person— i holds the power as a provider of professional services; and ii is subject to a professional code of conduct, and disciplinary process intended to enforce compliance with the code, of an approved organisation as that term is defined in section 3(1) of the Tax Administration Act 1994 , for such providers of professional services; and iii has not benefited from the trust; and iv is not eligible to benefit from the trust: i a person (person A) and another person (person B) if— i person B is associated with a third person (person C) under any one of paragraphs (a) to (hb) ; and ii person C is associated with person A under any one of paragraphs (a) to (hb) . 2 For the purpose of subsection (1)(a), group of persons has the meaning set out in section YA 1 of the Income Tax Act 2007 . 3 For the purpose of subsection (1)(a) and (1)(b)— a market value circumstance has the meaning set out in section YA 1 of the Income Tax Act 2007 , as if the reference to this Act in paragraph (e) of the definition were to the Goods and Services Tax Act 1985 : b market value interest has the meaning set out in paragraph (a) of the definition of market value interest in section YA 1 of the Income Tax Act 2007 : c voting interest has the meaning set out in paragraph (a) of the definition of voting interest in section YA 1 of the Income Tax Act 2007 . 4 For the purpose of subsection (1)(a) and (1)(b), if a person (person A) and another person (person B) are associated persons under any of subsection (1)(bb) to (1)(i), person A is treated as holding anything held by person B. 6 For the purpose of subsection (1)(c)— a persons are connected by blood relationship if they are within the second degree of relationship: b persons are connected by marriage, civil union or de facto relationship if one is in a marriage, civil union or de facto relationship with the other or with a person who is connected by blood relationship to the other: c persons are connected by adoption if one has been adopted as the child of the other or as a child of a person who is within the first degree of relationship to the other. 7 For the purpose of subsection (1)(g) and (1)(h), settlor has the meaning set out in section YA 1 of the Income Tax Act 2007 . 8 Subsection (1)(i) does not apply if 2 persons (persons A and B) are both associated with a third person (person C) under subsection (1)(c) or (db) .
(1985)(0141)(section)(3)Meaning of term financial services#
1 For the purposes of this Act, the term financial services means any 1 or more of the following activities: a the exchange of currency (whether effected by the exchange of bank notes or coin, by crediting or debiting accounts, or otherwise): b the issue, payment, collection, or transfer of ownership of a cheque or letter of credit: c the issue, allotment, drawing, acceptance, endorsement, or transfer of ownership of a debt security: d the issue, allotment, or transfer of ownership of an equity security or a participatory security: e underwriting or sub-underwriting the issue of an equity security, debt security, or participatory security: f the provision of credit under a credit contract: g the renewal or variation of a debt security, equity security, participatory security, or credit contract: h the provision, taking, variation, or release of a guarantee, indemnity, security, or bond in respect of the performance of obligations under a cheque, credit contract, equity security, debt security, or participatory security, or in respect of the activities specified in paragraphs (b) to (g): i the provision, or transfer of ownership, of a life insurance contract or the provision of re-insurance in respect of any such contract: j the provision, or transfer of ownership, of an interest in a retirement scheme , or the management of a retirement scheme : k the provision or assignment of a futures contract through a defined market or at arm's length if— i the contract does not provide for the delivery of a commodity; or ii the contract provides for the delivery of a commodity and the supply of the commodity is an exempt supply; or iii the contract provides for the delivery of money or cryptocurrency : kaa the provision or transfer of ownership of a financial option: kaab the provision or transfer of ownership of an option over cryptocurrency: ka the payment or collection of any amount of interest, principal, dividend, or other amount whatever in respect of any debt security, equity security, participatory security, credit contract, contract of life insurance, retirement scheme, financial option , or futures contract: l agreeing to do, or arranging, any of the activities specified in paragraphs (a) to (ka) , other than advising thereon: lb arranging the provision, or transfer, of ownership of cryptocurrency: m the investment in an entity, if— i the investment is in an equity security equal to or greater than 10% of all equity securities issued by the entity or in a participatory security equal to or greater than 10% of all participatory securities issued by the entity; and ii the investment allows the investor, or a person acting on behalf of the investor, to influence the management of the business of the entity: n the evaluation by an investor of an investment referred to in paragraph (m) in an entity and the planning or acting by the investor to influence the management of an entity for the principal purpose of preserving or increasing the value of such an investment. 2 For the purposes of this section— cheque means a cheque as defined in the Bills of Exchange Act 1908 , an instrument specified in section 5(2) of the Cheques Act 1960 , a postal note, a money order, a traveller's cheque, or any order or authorisation (whether in writing, by electronic means, or otherwise) to a financial institution to credit or debit any account contributory scheme — a means any scheme or arrangement that, in substance and irrespective of the form of the scheme or arrangement, involves the investment of money where— i the investor acquires or may acquire an interest in or right in respect of property; and ii that interest or right will or may be, under the terms of investment, used or exercised in conjunction with any other interest in or right in respect of property acquired in similar circumstances, whether at the same time or not; but b does not include a scheme or arrangement described in paragraph (a) that has 5 or fewer investors, provided that neither the manager of the scheme nor any associated person of the manager is the manager of another such scheme or arrangement credit contract means a credit contract as defined in section 3 of the Credit Contracts Act 1981 immediately before the repeal of that Act currency means any banknote or other currency of any country, other than when used as a collector's piece, investment article, item of numismatic interest, or otherwise than as a medium of exchange debt security means any interest in or right to be paid money that is, or is to be, owing by any person; but does not include a cheque equity security means any interest in or right to a share in the capital of a body corporate general accounting and record package services , in relation to financial services, includes— a the provision of any financial clearing system which may form part of a settlement process; and b the posting of transactions to customers' accounts; and c the maintenance of those customers' accounts; and d the provision of any ancillary services (such as network management, software support and development) supplied in relation to the services referred to in any of paragraphs (a), (b), and (c),— but does not include the services referred to in paragraphs (a) to (d) where those services are supplied by a supplier of a financial service and are reasonably incidental and necessary to the supply of that financial service by that supplier of the financial service life insurance contract means a contract lawfully entered into to the extent that it places a sum or sums at risk upon the contingency of the termination or continuance of human life, marriage, civil union or de facto relationship, or the birth of a child, but not to the extent that it provides for entitlements under Schedule 1, Part 4 of the Accident Compensation Act 2001 (which relates to entitlements arising from fatal injuries) participatory security means any interest or right to participate in any capital, assets, earnings, or other property of any person where that interest or right forms part of a contributory scheme ; and includes an interest in a unit trust (within the meaning of section YA 1 of the Income Tax Act 2007 ); but does not include an equity security, a debt security, money, a cheque, or an interest in a flow-through joint venture retirement scheme has the meaning given in section 6(1) of the Financial Markets Conduct Act 2013 . 3 Notwithstanding subsection (2), the terms debt security , equity security , and participatory security do not include any of the following: a a life insurance contract or any other contract of insurance: c a share in the share capital of a flat or office owning company to which subpart 6 of Part 3 of the Land Transfer Act 2017 applies : d an interest in a retirement scheme . 3B Despite subsection (2), a person who is a party to an arrangement that is a credit contract but is not a credit contract under section 7 of the Credit Contracts and Consumer Finance Act 2003 may elect that the arrangement be treated under this section as not being a credit contract in relation to the person. 3C Despite subsection (2), a person who is a party to an arrangement that is not a credit contract but is a credit contract under section 7 of the Credit Contracts and Consumer Finance Act 2003 may elect that the arrangement be treated under this section as being a credit contract in relation to the person. 4 Despite this section, financial services does not include— a the assignment or other transfer of a right to receive payment in relation to a taxable supply if, as a result of the assignment or transfer, output tax for the supply would not be or become attributable to a taxable period for the purpose of section 20(4) : b debt collection services provided by a person other than the creditor whose debt is being collected: c services provided by the collection agency under section 24 of the Resale Right for Visual Artists Act 2023 . 5 Notwithstanding anything in this section, where any person supplies goods and services (being the supply of general accounting and record package services) to any person who is a supplier of financial services, or to a customer of the person who is a supplier of financial services, that supply shall, for the purposes of this Act, be deemed not to be a supply of financial services.
(1985)(0141)(section)(3a)Meaning of input tax#
1 Input tax , in relation to a registered person, means— a tax charged under section 8(1) on a supply of goods or services acquired by the person: b tax levied under section 12(1) on goods entered for home consumption under the Customs and Excise Act 2018 by the person: c an amount determined under subsection (3) after applying subsection (2): d an amount equal to the flat-rate credit that an operator of an electronic marketplace or listing intermediary passes on under section 8C(3)(b)(ii) to an underlying supplier. 2 In the case of a supply by way of sale to a registered person of secondhand goods situated in New Zealand, the amount of input tax is determined under subsection (3) if— a the supply is not a taxable supply; and ab the supply is not of goods that— i were acquired before 1 October 1986 by the registered person or by a person who, when acquiring the goods, is an associated person of the registered person; and ii have not been owned, on or after 1 October 1986, by a person who, at the time, is not the registered person and not an associated person of the registered person; and b the supply is not— i a supply of goods previously supplied to a registered person who has entered them for home consumption under the Customs and Excise Act 2018 , whether the person is registered at the time they enter the goods for home consumption or later; and ii a supply of goods made by a non-resident, whether or not they made the earlier supply referred to in subparagraph (i); and c the goods acquired by the person for making taxable supplies are either— i not charged with tax at the rate of 0% under section 11A(1)(q) or (r) ; or ii charged with tax at the rate of 0% under section 11A(1)(q) or (r) and, before the acquisition, have never been owned or used by the person or an associated person. 3 The amount of input tax is— a if the supplier and the recipient are associated persons, the lesser of— i the tax fraction of the original purchase price of the goods when they were received by the supplier or, if subsection (3BB) applies, the tax fraction given by subsection (3BB); and ii the tax fraction of the purchase price; and iii the tax fraction of the open market value of the supply; or b if the supplier and the recipient are associated persons and the supplier is deemed to have made a supply of the goods under section 5(3) that has been valued under section 10(7A) , the lesser of— i the tax fraction of the open market value of the deemed supply under section 5(3) ; and ii the tax fraction of the purchase price; and iii the tax fraction of the open market value of the supply; or c if the supplier and the recipient are associated persons and the supplier is deemed to have made a supply of the goods under section 5(3) that has been valued under section 10(8) , the lesser of— i the tax fraction of the valuation under section 10(8) of the deemed supply under section 5(3) ; and ii the tax fraction of the purchase price; and iii the tax fraction of the open market value of the supply; or d if the supplier and the recipient are not associated persons and the supply is not the only matter to which the consideration relates, the lesser of— i the tax fraction of the purchase price; and ii the tax fraction of the open market value of the supply; or e in all other cases, the tax fraction of the consideration in money for the supply. 3B Despite subsection (3)(a), if a supply wholly or partly consists of land, and is part of an arrangement involving more than 2 associated parties and more than 1 supply, the amount of input tax for the supply must not be more than the amount accounted for as output tax for all supplies that are part of the arrangement. 3BB For the purposes of subsection (3)(a)(i), if the supplier received the goods from an associated person, the amount of input tax for the recipient is,— a to the extent to which paragraph (b) does not apply, the tax fraction of the purchase price of the goods when they were last supplied by a person who is not associated with the supplier; or b if, after the supply referred to in paragraph (a) but before the supply referred to in subsection (2), the goods were supplied by a registered person ( person A ) associated with the supplier and all or part of the supply made by person A was a taxable supply, the amount of output tax accounted for by person A that relates to the taxable supply. 3C For a supply of goods or services meeting the requirements of section 21B(1)(a)(i) and (b) , when the goods or services have been acquired from an associated person, the amount of input tax must not be more than the amount accounted for as output tax by the supplier of the goods or services. 5 For the purpose of subsection (3), tax fraction means the tax fraction that applies at the time of supply.
(1985)(0141)(section)(4)Meaning of term open market value#
1 For the purposes of this section— a the term similar supply , in relation to a supply of goods and services, means any other supply of goods and services that, in respect of the characteristics, quality, quantity, functional components, materials, and reputation of the goods and services first mentioned, is the same as, or closely or substantially resembles, that supply of goods and services: b the open market value of a supply shall include any goods and services tax charged pursuant to section 8(1) on that supply. 2 For the purposes of this Act, the open market value of any supply of goods and services at any date shall be the consideration in money which the supply of those goods and services would generally fetch if supplied in similar circumstances at that date in New Zealand, being a supply freely offered and made between persons who are not associated persons. 3 Where the open market value of any supply of goods and services cannot be determined under subsection (2), the open market value shall be the consideration in money which a similar supply would generally fetch if supplied in similar circumstances at that date in New Zealand, being a supply freely offered and made between persons who are not associated persons. 4 Where the open market value of any supply of goods and services cannot be determined pursuant to subsection (2) or subsection (3), the open market value shall be determined in accordance with a method approved by the Commissioner which provides a sufficiently objective approximation of the consideration in money which could be obtained for that supply of those goods and services. 5 For the purposes of this Act the open market value of any consideration, not being consideration in money, for a supply of goods and services shall be ascertained in the same manner, with any necessary modifications, as the open market value of any supply of goods and services is ascertained pursuant to the foregoing provisions of this section.
(1985)(0141)(section)(4b)Meaning of distantly taxable goods#
1 Distantly taxable goods means items of goods that— a are moveable personal property, other than choses in action; and b are not alcoholic beverages, or tobacco or tobacco products, that are exempt from regulations made under section 406(1) of the Customs and Excise Act 2018 ; and c are supplied by— i a non-resident, and the goods are outside New Zealand at the time of the supply: ii a person who is the supplier under section 60C or 60D , as an operator of a marketplace, and the underlying supplier of the goods is a non-resident: iii a person who is the supplier of the goods under section 60E , as a redeliverer; and d are delivered at a place in New Zealand and the supplier or an underlying supplier makes, or arranges, or assists, the delivery; and e each have— i an estimated customs value under section 10B equal to or less than the entry value threshold: ii a supplier that has made an election under section 10C that is effective at the time of the supply. 2 If distantly taxable goods are part of a supply that also includes items of goods that do not meet the requirements of subsection (1)(a) to (e), the distantly taxable goods are treated as being a supply and the other items are treated as being a separate supply.
(1985)(0141)(section)(5)Meaning of term supply#
1 For the purposes of this Act, the term supply includes all forms of supply. 2 For the purposes of this Act, where any goods acquired (whether in terms of a hire purchase agreement or otherwise) or produced by a person (that person being referred to hereafter in this subsection as the first person ) are sold, under a power exercisable by another person (that person being referred to hereafter in this subsection as the second person ), in or towards the satisfaction of a debt owed by the first person, those goods shall be deemed to be supplied in the course or furtherance of a taxable activity carried on by the first person (being deemed a registered person), unless— a the supply of those goods would not be a taxable supply if those goods were sold by the first person (notwithstanding that the first person may not be the owner of those goods) and the first person has furnished to the second person a statement in writing stating fully and correctly the reasons why that supply would not be a taxable supply; or b where the second person has not been notified as described in paragraph (a), that person may determine, in relation to any reasonable information held, that the supply of those goods would not have been a taxable supply if those goods had been sold by the first person (notwithstanding that the first person may not be the owner of those goods). 3 For the purposes of this Act, where a person ceases to be a registered person, any goods and services then forming part of the assets of a taxable activity carried on by that person shall be deemed to be supplied by that person in the course of that taxable activity at a time immediately before that person ceases to be a registered person, unless the taxable activity is carried on by another person who, pursuant to section 58 , is deemed to be a registered person. 3B For the purposes of this Act, when a person who is a non-resident ceases to be a registered person,— a any goods that are part of the assets of the taxable activity carried on by the person that are present in New Zealand at the time the person ceases to be registered are treated as supplied by the person in the course of the taxable activity at a time immediately before the person ceases to be registered: b any services that would be performed in New Zealand as part of the taxable activity carried on by the person at the time the person ceases to be registered are treated as performed by the person in the course of the taxable activity at a time immediately before the person ceases to be registered. 3C For an asset affected by subsection (3) or (3B), if a transfer of ownership of the asset would be a financial service or the transfer of an emissions unit , the subsection deems the person to make a supply of the asset by a transfer of ownership. 4 For the purposes of this Act, a credit agreement to which subpart 2 of Part 4A of the Fair Trading Act 1986 applies shall not constitute a supply of goods and services unless the purchaser has failed to exercise the right under section 36M of that Act to cancel the agreement within the period made available to the purchaser by that section. 5 For the purposes of this Act, any contract that is a layby sale to which subpart 1 of Part 4A of the Fair Trading Act 1986 applies shall not constitute a supply of goods and services unless the goods which are the subject of the contract are delivered to the buyer and the property therein is transferred to the buyer: provided that a supply of services shall, in respect of any such contract, be deemed to have taken place where— a a layby sale is cancelled pursuant to section 36F or 36G of the Fair Trading Act 1986 ; and b the seller either— i retains any amount paid to the seller to recoup that seller's cancellation charge in respect of the layby sale; or ii recovers any amount (including, or in addition to, the amount referred to in subparagraph (i)) from the buyer,— pursuant to section 36H(b) and (c) of the Fair Trading Act 1986 . 6 For the purposes of this Act, every public authority is deemed to supply goods and services where, within the meaning of the Public Finance Act 1989 , any amount is brought to charge by the public authority as revenue from the Crown for the supply of outputs. 6AA For the purposes of this Act, a levy that is paid under the Climate Change Response Act 2002 is treated as if it were consideration for a supply of services in furtherance of a taxable activity carried on by— a the New Zealand Transport Agency, if the levy is paid under section 228 of that Act; or b the Environmental Protection Authority established by section 7 of the Environmental Protection Authority Act 2011 , if the levy is recovered under section 230 of that Act. 6AAB For the purposes of this Act, a fee or charge paid to a person pursuant to regulations made under section 167(1)(j) of the Land Transport Act 1998 is treated as being consideration for a supply of services in the course or furtherance of a taxable activity carried on by the person. 6A For the purposes of this Act, any registration fee paid pursuant to section 243(1)(b)(i) of the Land Transport Act 1998 and any licence fees paid pursuant to section 244(2) of that Act are deemed to be consideration for a supply of services in the course or furtherance of a taxable activity carried on by the New Zealand Transport Agency. 6AB For the purposes of this Act, a levy that is paid to Fire and Emergency New Zealand under subpart 2 of Part 3 of the Fire and Emergency New Zealand Act 2017 and is not a shortfall penalty (within the meaning of that Act) or interest payable under that Act is treated as being consideration for a supply of services to the levy payer or policyholder in the course or furtherance of a taxable activity carried on by Fire and Emergency New Zealand . 6AC For the purposes of this Act, a levy that is paid under the Waste Minimisation Act 2008 is treated as being consideration for a supply of services in the course or furtherance of a taxable activity. For the purposes of this subsection, the payment of the levy includes, and is for, the following transactions: a a payment made by a waste disposal facility user to a waste disposal facility operator; and b a payment made by a waste disposal facility operator to the Secretary for the Ministry for the Environment; and c a payment made by the Secretary to a funding recipient or territorial authority to fund waste minimisation activities in the community as described in section 30 of the Waste Minimisation Act 2008 . 6B For the purposes of this Act, any amount of road user charges paid pursuant to the Road User Charges Act 2012 is deemed to be a consideration for a supply of services in the course or furtherance of a taxable activity carried on by the New Zealand Transport Agency. 6C For the purposes of this Act, the amount of any deposit specified in, and paid under, section 127A or section 144 or section 146F of the Electoral Act 1993 is deemed to be consideration (inclusive of tax) for a supply of services by the department of State that, with the authority of the Prime Minister, is for the time being responsible for the administration of the Electoral Act 1993 in the course or furtherance of a taxable activity, and that supply is deemed to take place when and if the deposit is forfeited under section 127A(3) or section 144(3) or section 146F(3) of that Act. 6CA For the purposes of this Act, the amount of any deposit referred to in, and paid under, section 55 of the Local Electoral Act 2001 is deemed to be consideration (inclusive of tax) for a supply of services by the relevant local authority in the course or furtherance of a taxable activity, and that supply is deemed to take place when and if the deposit is forfeited under section 59 of that Act . 6D For the purposes of this Act, where any payment in the nature of a grant or subsidy is made on behalf of the Crown or by any public authority to— a any person in relation to or in respect of that person's taxable activity; or b any person for the benefit and on behalf of another person in relation to or in respect of that other person's taxable activity,— that payment shall be deemed to be consideration for a supply of goods and services by the person to whom or for whose benefit the payment is made in the course or furtherance of that person's taxable activity. 6E For the purposes of subsection (6D), a payment in the nature of a grant or subsidy — a includes a suspensory loan or advance when the loan or advance becomes non-repayable by reason of its conditions for non-repayment being satisfied: b does not include— i a non-taxable amount referred to in schedule 2 : ii a payment that is declared by the Governor-General by Order in Council to be a non-taxable amount for the purposes of subsection (6D) and listed in schedule 2 . 6EB An order under subsection (6E)(b)(ii) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements). 6EC A charge, including a fee or a levy, payable under legislation is deemed to be consideration for a supply of goods and services. 6ED Subsection (6EC) does not apply to a charge— a listed in schedule 1 : b that is, or is in the nature of,— i a fine: ii a penalty: iii interest: iv a general tax. 6EE For the purposes of subsection (6ED), a general tax means a charge in the nature of a tax imposed by a tax law where the revenue is not earmarked in legislation for a particular purpose or function. Examples For the purposes of section 5(6ED) and (6EE ) , an example of a charge that is— a general tax is income tax: not a general tax is a levy used to fund the performance of regulatory functions. 6F For the purposes of this Act, the amount payable by the Crown or the agency under the Public and Community Housing Management Act 1992 under a reimbursement agreement or a tailored agreement under that Act is treated as consideration for the supply of accommodation in a dwelling by way of hire. 7 For the purposes of this Act— a every local authority is deemed to supply goods and services to any person where any amount of rates is payable by that person to that local authority: b the Chatham Islands Council is treated as supplying goods and services to a person if an amount of council dues, as defined in section 2 of the Chatham Islands Council Act 1995 , is payable by the person to the Chatham Islands Council. 7B For the purposes of this Act, a local authority or a water organisation is treated as supplying goods and services to a person if the local authority or the water organisation requires a contribution from the person as— a a financial contribution that is a condition of a resource consent under the Resource Management Act 1991 : b a development contribution under the Local Government Act 2002 : c a development contribution under the Local Government (Water Services) Act 2025 . 7C For the purposes of this Act, a person who makes a contribution to a local authority or a water organisation is treated as supplying goods and services to the local authority or the water organisation to the extent that the contribution consists of land and is— a a financial contribution that is a condition of a resource consent under the Resource Management Act 1991 : b a development contribution under the Local Government Act 2002 : c a development contribution under the Local Government (Water Services) Act 2025 . 7F For the purposes of this Act, when a person is liable to pay a levy set under section 40 of the Infrastructure Funding and Financing Act 2020 by a responsible SPV, as defined in section 7 of that Act, the levy is treated as being consideration for a supply of goods and services to the person by the responsible SPV. 8A For the purposes of this Act, a levy or other amount paid to a unit title body corporate by a member of the body corporate , other than as reimbursement for a payment by the body corporate of an amount that would, if not charged to the body corporate, be payable by the member for an exempt supply to the member, is treated as being consideration received for services supplied by the body corporate to the member. 8AB For the purposes of this Act, a unit title body corporate is treated as receiving, on the day when the body corporate becomes a registered person (the registration day ), consideration for a service, supplied on the registration day by the body corporate in the course of its taxable activity, equal in value to the total value held by the body corporate on the registration day of money and of assets that are not common property and were received by the body corporate as exempt supplies. 8 Despite any other provision of this Act, for the purposes of this Act, if any racing betting or sports betting (within the meaning of section 5(1) of the Racing Industry Act 2020 ) is conducted by TAB NZ (as defined in section 5(1) of that Act), the betting must be regarded as a supply of services by TAB NZ. 10 For the purposes of this Act, an amount of money paid by a person to participate in gambling (including a New Zealand lottery) or in a prize competition is treated as a payment for a supply of services by the following: a for gambling, by the person, society, licensed promoter, or organiser who under the Gambling Act 2003 conducts the gambling: b for a prize competition, by the person who conducts the prize competition. 10B For the purposes of this Act, when a person who is resident in New Zealand pays an amount of money to participate in gambling or in a prize competition through a supply of remote services that are physically performed outside New Zealand, the payment is treated as a payment for a supply of services by the person who conducts the gambling or prize competition, as applicable. 11 For the purposes of subsections (10) and (10B) — a the terms gambling , New Zealand lottery , licensed promoter , and society have the meanings set out in section 4(1) of the Gambling Act 2003 : b the term organiser means the New Zealand Lotteries Commission continued by section 236 of the Gambling Act 2003 . 11B Despite anything in this Act, for the purposes of this Act if a person pays to a casino an amount in money— a to purchase a chip or otherwise participate in gambling played or conducted in a casino venue; or b as commission for participating in gambling played or conducted in a casino venue,— the money paid must be treated as payment for the supply of services by the holder of the casino operator's licence. 11C For the purposes of subsection (11B), the terms casino venue , chip , and gambling have the meanings set out in section 4(1) of the Gambling Act 2003 . 11CB For the purposes of this Act, if a registered person in the course of a taxable activity receives a prize from a racing club or racing code for the performance in a race of a horse or greyhound owned by the registered person, the prize is treated as being consideration for a service provided by the registered person to the racing club or racing code in the course of the taxable activity. 11CC For the purposes of subsection (11CB), race , racing club , and racing code have the meaning set out in section 5(1) of the Racing Industry Act 2020 . 11D Subsections (11E) to (11I) apply to a token, stamp or voucher that gives the recipient the right to receive goods and services, other than a token, stamp or voucher issued for no consideration . 11E The issue or sale of a token, stamp or voucher is treated as a supply of goods and services. 11EA A supply does not include the issue or sale of a token, stamp or voucher by a registered person to another registered person who subsequently issues or sells the token, stamp or voucher, unless the first-mentioned registered person is the person who supplies the goods and services on redemption of the token, stamp or voucher. 11F A supply of goods and services is not treated as being made to the extent that goods and services are supplied for the redemption of a token, stamp or voucher. 11G Despite subsection (11F), the supplier of a token, stamp or voucher, with a face value may treat the supply of goods and services on the redemption of the token, stamp or voucher instead of the issue or sale, as a supply of goods and services by the redeemer of the token, stamp, or voucher — a if the supply is a supply of remote service, listed services, or of distantly taxable goods; or b when a supply does not meet the requirements of paragraph (a)— i if it is not practical to treat the issue or sale as a supply of goods and services; and ii if the supplier of the goods and services and the issuer or seller of the token, stamp, or voucher are, or could be, different persons, the issuer and the supplier, or the seller and the supplier, agree or are parties to an agreement. 11GA For the purpose of subsection (11G) (b)(i) , a situation in which it may not be practical to treat the issue or sale as a supply of goods and services includes one in which the issuer or seller of a token, stamp or voucher and the supplier of the goods and services for which the token, stamp or voucher is redeemed may be different persons. 11H Subsection (11G) does not apply to the extent that the consideration that is received for the supply is more than the face value of the token, stamp or voucher. 11I Subsection (11G) does not apply to the supply of— a an adhesive label, or a mark or design, that is— i issued or sold by a person to another person; and ii affixed to, impressed on, or printed on stationery; and iii indicates pre-payment of the fee chargeable for the carriage of a letter, parcel, or other article; and iv not intended to distinguish the article to which it relates from similar articles carried by the same person: b a token, stamp or voucher that gives the recipient the right to receive services described in section 11A(2) . 12 The disposition of a taxable activity as a going concern shall be deemed to be a supply of goods made in the course or furtherance of the taxable activity. 13 For the purpose of this Act, except for subsection (13B) and section 20(3) , if a registered person receives a payment under a contract of insurance, whether or not the person is a party to the contract, the payment is, to the extent that it relates to a loss incurred in the course or furtherance of the registered person's taxable activity, deemed to be consideration received for a supply of services performed by the registered person— a on the day the registered person receives the payment; and b in the course or furtherance of the registered person's taxable activity: provided that this subsection shall not apply in respect of any payment received pursuant to a contract of insurance where— a the supply of that contract of insurance is not a supply charged with tax pursuant to section 8(1) ; or b that payment is in respect of an entitlement for any loss of earnings (being earnings within the meaning of the Accident Compensation Act 1982 or the Accident Rehabilitation and Compensation Insurance Act 1992 or the Accident Insurance Act 1998 or the Accident Compensation Act 2001 ); or c the supply of the contract of insurance is a supply that is chargeable with tax only because sections 5B and 8(4B) apply to it; or d the supply of the contract of insurance is a supply of remote services that is zero-rated under section 11A(1)(x) . 13AA If a registered person claims a deduction in accordance with section 20(3) and (3K) for supplies of goods and services used in the course or furtherance of an activity that is not a taxable activity, and does not make an election under section 20(3KB) in relation to the activity before receiving a payment under a contract of insurance in the course or furtherance of the activity, subsection (13) applies to the payment as if the activity were a taxable activity of the registered person. 13A For the purposes of this Act, if a registered person receives any refund of excise duty or excise-equivalent duty paid out of a Crown Bank Account under section 41 of the Land Transport Management Act 2003 , that refund is, to the extent that it relates to excise duty or excise-equivalent duty incurred with the intention of using the supply for making taxable supplies , deemed to be consideration received for a supply of services by that registered person in the course or furtherance of that person's taxable activity. 13B For the purposes of this Act, where— a an insurer recovers an amount (other than aggravated or exemplary damages) as a result of the exercise of rights acquired by subrogation under a contract of insurance; and b a deduction under section 20(3)(d) has been allowed to the insurer for the payment to which the recovered amount relates— the amount recovered is deemed to be consideration received for a supply of services performed in the course of that insurer's taxable activity, and a supply of services is deemed to be performed on the day of the insurer's receipt of the amount. 13C Subsection (13D) applies when— a a registered person is a member of a unit title body corporate; and b the unit title body corporate pays a distribution to the registered person for which the unit title body corporate is allowed a deduction under section 20(3)(j) . 13D A distribution the registered person referred to in subsection (13C) receives from the unit title body corporate is deemed to be consideration received for a supply of services performed by the registered person— a to the extent to which the registered person is using the unit to make taxable supplies; and b on the day the registered person receives the distribution; and c in the course or furtherance of the registered person’s taxable activity. 14 If a supply is charged with a tax under section 8 , but section 11 , 11A , 11AB , 11B , or 11C requires part of the supply to be charged at the rate of 0%, that part of the supply is treated as being a separate supply. 14B If part of a supply of an equity security or participatory security is the supply of a right to receive supplies of goods and services that are not exempt supplies, the supply of the right is treated as being a supply of goods and services made for a consideration. 15 When any of the following supplies are included in a supply, they are deemed to be a separate supply from the supply of any other real property that is included in the supply: a a supply of a principal place of residence: b a supply referred to in section 14(1)(d) : c a supply that a person elects to apply section 6(3)(e) : d the supply described in section 91(4) . 16 Subsection (16C) applies where a person— a has either— i claimed a deduction under section 20(3) for the goods or services, excluding non-integral deductions; or ii acquired goods or services that were zero-rated under section 11(1)(m), (mb), (mc), or (md) ; and b disposed of the goods or services or ceased to be a registered person; and c is not using the goods or services in the course or furtherance of a taxable activity at the time the goods or services are disposed of or deemed to be supplied; and d has not previously returned output tax for the goods or services that is equal to or greater than— i the deduction under section 20(3) , for goods or services where a deduction was claimed; or ii the nominal GST component under section 20(3J) , for goods or services that were acquired as zero-rated supplies. 16B Subsection (16C) also applies where— a the registered person has disposed of the goods or services or the person ceased to be a registered person; and b the Commissioner considered that the person, prior to disposal,— i increased their non-taxable use of the goods or services; and ii applied section 21FB in contemplation of disposing of the goods or services, or ceasing their taxable activity. 16C A disposal of the goods or services referred to in subsection (16) or (16B) by the person— a is deemed to be made in the course or furtherance of a taxable activity carried on by the person; and b where the person ceases to be a registered person, the goods or services are deemed to be supplied by the person immediately before the person ceases to be a registered person. 20 A supply of services to which section 11A(1)(ma) applies is treated as the only supply of services for the consideration provided by the warrantor. 21 If goods and services are provided under warranty, the supply of the goods and services is treated as a supply of services for the purpose of section 11A(1)(ma) . 22 In relation to a supply to which subsection (2) applies, if the supply by the first person would be zero-rated under section 11(1)(mb) , the second person must zero-rate the supply in the same way. 23 Subsection (23B) applies if— a section 11(1)(mb) is treated as applying to a taxable supply of goods in a return provided by the supplier; and b after the date on which the relevant transaction is settled, it is found by the supplier of the goods or the Commissioner that section 11(1)(mb) does not apply; and c the recipient of the goods did not provide the supplier with correct or sufficient information under section 78F to enable the supplier to determine whether the supply should be zero-rated. 23B The recipient of the supply of the goods referred to in subsection (23) is treated as if they were a supplier making, on the date on which the error referred to in subsection (23)(b) is found, a taxable supply of the goods. 23C Subsection (23D) applies if— a section 11(1)(mc) is treated as applying to a taxable supply of goods and services in a return provided by the supplier; and b after the date on which the supply is made, the recipient or the Commissioner finds that section 11(1)(mc) does not apply. 23D The recipient of the supply of the goods and services referred to in subsection (23C) is treated as if they were a supplier making a taxable supply of the goods and services on the date on which the error referred to in subsection (23C)(b) is found. 23E Subsection (23F) applies if— a section 11(1)(md) is treated as applying to a taxable supply of goods and services in a return provided by the supplier; and b after the date on which the supply is made, the supplier or the Commissioner finds that section 11(1)(md) does not apply; and c the recipient of the goods and services did not provide the supplier with correct or sufficient information under section 78FB to enable the supplier to determine whether the supply should be zero-rated. 23F The recipient of the supply of the goods and services referred to in subsection (23E) is treated as if they were a supplier making a taxable supply of the goods and services on the date on which the error referred to in subsection (23E)(b) is found. 24 If a supply that wholly or partly consists of land is made, and the supply includes the provision of services, the supply of the services is treated as a supply of goods for the purposes of section 11(1)(mb) . 24B If a registered person claims a deduction in accordance with section 20(3) and (3K) for supplies of goods and services used in the course or furtherance of an activity that is not a taxable activity, and does not make an election under section 20(3KB) in relation to the activity before making a supply of goods and services used in the course or furtherance of the activity, the supply is a taxable supply. 25 For the purposes of this Act, an amount charged for the late payment of an account is treated as being consideration for a supply of services in the course or furtherance of a taxable activity, whether the amount is described as a fee, penalty, or other charge. But this subsection does not apply to the extent to which the amount is penalty or default interest, or a charge in the nature of penalty or default interest, that is imposed under— a a contract for the supply of goods and services: b an enactment. 26 A supply under subsection (25) is treated for tax purposes in the same way as the supply to which the amount charged for the late payment relates. 27 The Commissioner may treat a person resident in New Zealand who receives a supply as if they were making a supply of goods or services that is chargeable with tax under section 8(1) if — aa the supply is— i a supply of distantly taxable goods to which section 8(3)(ab) applies, or that is supplied by a resident: ii a supply of remote services to which section 8(3)(c) applies, or that is supplied by an agent under section 60(1AB) or by an operator of a marketplace under section 60C or 60D ; and a the person has, for the purposes of avoiding the payment of tax or of an amount on account of tax , knowingly notified a fact or provided information that is altered, false, or misleading; and b after the date on which the supply of the goods is made or the services have been physically performed, it is found that the notification or provision of information has led to the supply being treated as— i zero-rated under section 11A(1)(x) ; or ii not being goods, or a service, supplied in New Zealand; or iii a supply of distantly taxable goods having a value that is less than the cost of the goods, if the supplier meets the requirements of section 60G(1) relating to the treatment of the fact or information; and c either— i the act of the person described in paragraph (a) is a repeated occurrence: ii the amount of tax that was not charged on the supply through the act described in paragraph (a) is substantial. 28 The Commissioner may treat a person who is a non-resident, and is the underlying supplier for a supply of distantly taxable goods made by the operator of a marketplace, as the supplier of the goods if— a the person has knowingly notified a fact or provided information that is altered, false, or misleading; and b after the date on which the supply of the goods is made, it is found that the notification or provision of information has caused the operator of the marketplace to return a deficient amount of output tax on the supply; and c the person’s behaviour described in paragraph (a) is a repeated occurrence or the amount of tax on the supply that was not collected by the marketplace operator is substantial. 29 The amount of a resale royalty retained by the collection agency under section 20 of the Resale Right for Visual Artists Act 2023 is treated as a fee paid by the right holder for the collection agency’s services. 30 Any supply of goods and services made jointly by members of a flow-through joint venture is treated as being divided into separate supplies made by each of the members.
(1985)(0141)(section)(5b)Supply of certain imported goods and services#
For the purpose of the definition of output tax and sections 8(1) , 15A to 15E , 19A , 20(4) , 20B , 25AA , 51 , 52 , 57 , 75 , 76(6) , 78B , 78BA and 78C , a supply of goods or services that is treated by section 8(4B) as being made in New Zealand is treated as being made by the recipient of the supply in the course or furtherance of a taxable activity carried on by the recipient.
(1985)(0141)(section)(6)Meaning of term taxable activity#
1 For the purposes of this Act, the term taxable activity means— a any activity which is carried on continuously or regularly by any person, whether or not for a pecuniary profit, and involves or is intended to involve, in whole or in part, the supply of goods and services to any other person for a consideration; and includes any such activity carried on in the form of a business, trade, manufacture, profession, vocation, association, or club: b without limiting the generality of paragraph (a), the activities of any— i local authority; or ii public authority; or iii public purpose Crown-controlled company; or iv water organisation under the Local Government (Water Services) Act 2025 . 2 Anything done in connection with the beginning or ending, including a premature ending, of a taxable activity is treated as being carried out in the course or furtherance of the taxable activity. 3 Notwithstanding anything in subsections (1) and (2), for the purposes of this Act the term taxable activity shall not include, in relation to any person,— a being a natural person, any activity carried on essentially as a private recreational pursuit or hobby; or aa not being a natural person, any activity which, if it were carried on by a natural person, would be carried on essentially as a private recreational pursuit or hobby; or b any engagement, occupation, or employment under any contract of service or as a director of a company, subject to subsection (4); or : c any engagement, occupation, or employment— i pursuant to Part 4 of the Parliament Act 2025 or the Governor-General Act 2010 : ii as a Judge, Solicitor-General, Controller and Auditor-General, or Ombudsman: iia pursuant to an appointment made by the Governor-General or the Governor-General in Council and evidenced by a warrant or by an Order in Council or by a notice published in the Gazette in accordance with section 2(2) of the Official Appointments and Documents Act 1919 , subject to subsection (4) : iii as a Chairman or member of any local authority or any board, council, committee, or other body, subject to subsection (4) ; or d any activity to the extent to which the activity involves the making of exempt supplies; or e an activity involving the supply of goods , including a deemed supply under section 5(3) , that a registered person has elected is not a taxable activity, provided— i the person has not previously claimed a deduction under section 20(3) for the goods before the goods are sold, excluding non-integral deductions; and ii the goods were not acquired for the principal purpose of making taxable supplies; and iii the goods were not used for the principal purpose of making taxable supplies; and iv the goods were not acquired as zero-rated supplies under section 11(1)(m) , (mb), (mc), or (md) , unless the person has chosen to return the nominal GST component as output tax under section 20(3J)(a)(iv) . 4 Despite subsection (3)(b) , (c)(iia), and (c)(iii), if a director, member, or other person referred to in those paragraphs is paid a fee or another amount in relation to their engagement, occupation, or employment in circumstances in which they are required to account for the payment to their employer, the payment is treated as consideration for a supply of services by the employer to the person who made the payment to the director, member, or other person. 5 For the purposes of subsection (3)(b) and (c)(iii) , if a person in carrying on a taxable activity, accepts an office, any services supplied by that person as holder of that office are deemed to be supplied in the course or furtherance of that taxable activity. 6 For the purposes of subsection (3)(b), a person is not engaged, occupied, or employed under a contract of service if the person is— a a specified contractor, as defined in section 6 of the Employment Relations Act 2000 ; or b not an employee under that section because their employment status is determined as other than an employee under another Act.
(1985)(0141)(section)(7)Act to bind Crown#
This Act shall bind the Crown.
(1985)(0141)(section)(8)Imposition of goods and services tax on supply#
1 Subject to this Act, a tax, to be known as goods and services tax, shall be charged in accordance with the provisions of this Act at the rate of 15 % on the supply (but not including an exempt supply) in New Zealand of goods and services, on or after 1 October 1986, by a registered person in the course or furtherance of a taxable activity carried on by that person, by reference to the value of that supply. 2 For the purposes of this Act, goods and services shall be deemed to be supplied in New Zealand if the supplier is resident in New Zealand, and shall be deemed to be supplied outside New Zealand if the supplier is a non-resident . 2B To the extent to which a supply of services consists of the facilitation of inbound tour operations, the supply is chargeable with tax under subsection (1), and section 11A does not apply to that part of the supply. 2C Despite subsection (2B), the part of the supply that consists of the facilitation of inbound tour operations is charged at the rate of 0% if— a a registered person supplies the services in the period from 1 July 2007 to 30 June 2008 (the transitional period ); and b the consideration for the supply is an amount quantified— i on the basis of the person's gross margin attributable to the facilitation of inbound tour operations; or ii by other means that the Commissioner is able to verify. 2D For the purposes of subsection (2C)(b), the amount of the consideration must be— a calculated for each of the person's taxable periods that fall in the transitional period: b for any days in the person's taxable period that fall outside the transitional period, apportioned on a pro rata basis. 2E If a registered person has supplied services in the transitional period by way of the facilitation of inbound tour operations and tax was paid under this section in relation to the services, the person is entitled to a refund of the amount of tax paid. They must apply for the refund within the period that starts on the date of Royal assent of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 and ends 6 months after that date. 2F For the purposes of subsections (2B) and (2C), services that consist of the facilitation of inbound tour operations means the services that a registered person provides in packaging 1 or more domestic tourism products and services in New Zealand and selling them outside New Zealand to a non-resident person. The tourism products and services may include accommodation, meals, transport, and other activities. 3 Despite subsection (2), goods and services are treated as being supplied in New Zealand if the supplier is a non-resident and — a the goods are in New Zealand at the time of the supply and are not distantly taxable goods to which paragraph (ab) applies; or ab the goods are distantly taxable goods to which subsection (4E) does not apply; or b the services, other than listed services, are physically performed in New Zealand by a person who is in New Zealand at the time the services are performed; or c the services are remote services supplied to a person resident in New Zealand, other than services that are physically performed in New Zealand by a person who is in New Zealand at the time the services are performed; or d the services are listed services referred to in section 8C . 4 Despite subsection (3), if a supplier who is a non-resident supplies goods and services, to which subsection (3)(a) or (b) would apply but for this subsection, to a registered person for the purposes of carrying on the registered person's taxable activity, the goods and services are treated as being supplied outside New Zealand unless the supplier chooses to treat the supply as made in New Zealand . 4B Despite subsection (2), a supply of goods or services that is treated as not being made in New Zealand by subsections (4) , (4D), or (4E) is treated as being made in New Zealand if— a the goods or services are supplied by a non-resident to a resident; and b the recipient of the supply— i estimates at the time of acquisition that the percentage intended use of the goods or services is less than 95%; or ii determines at the end of an adjustment period that the percentage actual use of the goods or services is less than 95% ; and bb for a supply of goods,— i the goods are part of a consignment of goods having a value for the purposes of schedule 4 of the Customs and Excise Act 2018 that is less than or equal to the entry value threshold; and ii the recipient does not pay the amount of tax levied on the goods to the New Zealand Customs Service or to the supplier; and c the supply would be a taxable supply if made in New Zealand by a registered person in the course or furtherance of a taxable activity carried on by the registered person. 4C An allocation of costs by a non-resident to a resident is treated as being a supply of services that satisfies section 8(4B)(a) and (c) , and the amount provided to the non-resident by the resident under the allocation is treated as being the consideration for the supply. 4D Despite subsection (3), if a non-resident supplier supplies remote services to which subsection (3)(c) would apply but for this subsection to a registered person for the purposes of carrying on the registered person’s taxable activity, the services are treated as being supplied outside New Zealand unless the supplier chooses to treat the supply as made in New Zealand. 4E Despite subsection (3), if a non-resident is the supplier of distantly taxable goods, to which subsection (3)(ab) would apply but for this subsection, to a registered person for the purposes of carrying on the registered person’s taxable activity, the goods are treated as being supplied outside New Zealand, except if subsection (4F) applies to the supply. 4F Subsection (4E) does not apply to treat goods as being supplied outside New Zealand if— a the non-resident supplier chooses that this subsection apply to the supply of the goods; and b at the time of the election, the non-resident supplier reasonably expects that more than 50% of the value of the supplies made by the non-resident supplier to persons in New Zealand during the period of 12 months from the election will be made to persons who are not registered persons; and c the value of the supply is less than or equal to $1,000. 4G Despite subsections (4D) and (4E), if an election is made under section 19K(9) to provide taxable supply information for a supply in circumstances when the supply was incorrectly treated as being made in New Zealand when the supply should have been treated as being made outside New Zealand, the supply is treated as being made in New Zealand. 5 Subsections (3), (4), (4B), and (4D) do not apply to supplies of telecommunications services. 6 Despite subsection (2), telecommunications services are treated as being supplied in New Zealand if the supplier is a non-resident and a person, physically in New Zealand, initiates the supply from a telecommunications supplier, whether or not the person initiates the supply on behalf of another person. 7 Subsection (6) does not apply to— a supplies made between telecommunications suppliers: b inbound mobile roaming services supplied to a non-resident person. 8 Despite subsection (6) and section 8A , telecommunications services supplied by a non-resident to a registered person for the purposes of carrying on the registered person's taxable activity are treated as being supplied outside New Zealand unless the supplier and the recipient of the services agree that this subsection will not apply to the supply. 8B Despite subsection (6) but subject to subsection (8), a supply of telecommunications services is treated as being supplied in New Zealand if— a the services are outbound mobile roaming services supplied by a non–resident; and b the recipient of the supply is outside New Zealand when the services are supplied. 9 For the purposes of subsection (6) and section 11AB , the person who initiates a supply of telecommunications services is the person who— a is identified by the supplier of the services as being— i the person who controls the commencement of the supply: ii the person who pays for the services: iii the person who contracts for the supply; and b if more than 1 person satisfies paragraph (a), is the person who appears highest on the list in that paragraph.
(1985)(0141)(section)(8a)Certain supplies of telecommunications services#
1 Despite section 8(2) , if a telecommunications supplier cannot apply section 8(6) because it is impractical for the supplier to determine the physical location of a person due to the type of service or to the class of customer to which the person belongs, the supplier must treat a supply of telecommunications services as being supplied in New Zealand if the person's address for receiving invoices from the supplier is in New Zealand. 2 Subsection (1) does not apply to supplies made between telecommunications suppliers. 3 If subsection (1) applies, the telecommunications supplier must satisfy subsection (1) for all supplies of telecommunications services made for the type of service or the class of customer. 4 In this section, address means the physical residential or business address of a person to which invoices are sent, and does not include a post office box number.
(1985)(0141)(section)(8b)Remote services: determining residence of recipients#
1 Subsection (2) applies to determine— a whether a supply is made in New Zealand under section 8(3)(c) ; or b for the purposes of sections 10(14B) , 11A(1)(j) , 60(1AB) , 60C , and 60D , when remote services are supplied to a person resident in New Zealand; or c for the purposes of section 11A(1)(k) to (m) , when remote services are supplied to a person who is outside New Zealand at the time the services are performed. 2 A supplier must treat the recipient of the supply as a person resident in New Zealand if 2 of the following items are non-contradictory and support the conclusion that the person is resident in New Zealand: a the person’s billing address: b the internet protocol address of the device used by the person or another geolocation method: c the person’s bank details, including the account the person uses for payment or the billing address held by the bank: d the mobile country code of the international mobile subscriber identity stored on the subscriber identity module card used by the person: e the location of the person’s fixed land line through which the service is supplied to them: f other commercially relevant information. 3 For the purposes of subsection (2),— a if, in addition to having 2 non-contradictory items from the list in subsection (2) supporting residence in New Zealand, a supplier also has at least 2 non-contradictory items that support residence in a country other than New Zealand, the supplier must choose the evidence that is more reliable to determine a recipient’s residence: b the Commissioner may prescribe the use of another method to determine a recipient’s residence, or may agree with the supplier on the use of another method, if a supplier is unable to establish a recipient’s residence by 2 non-contradictory items from the list in subsection (2). 4 In prescribing or agreeing to the use of an alternative method under subsection (3)(b), the Commissioner may take into account the following: a the nature of the supply, including, for example,— i whether the supply is made in a low-value high-volume digital context: ii whether the supply is a single instance or a supply made as part of a continuing relationship between the recipient and the supplier: b the availability to the supplier of information about the recipient’s residence. 5 Section 8BB(1B) applies to determine the treatment of a supply to a registered person of remote services described in section 8(3)(c) when section 8(4D) applies , and for the purposes of sections 11A(1)(j) , 60C , and 60D .
(1985)(0141)(section)(8bb)Certain supplies by non-residents: determining whether recipient is registered person#
1 This section applies when a non-resident registered person (the supplier ) makes a supply to a person (the recipient ) of— a distantly taxable goods to which section 8(3)(ab) applies: b remote services to which section 8(3)(c) applies: c goods and services to which section 8(4) applies. 1B The supplier must not treat the supply as being made to a registered person for use in the course or furtherance of the registered person’s taxable activity if the recipient does not meet the requirements of this section. 2 A recipient meets the requirements of this section if the recipient notifies the supplier that the recipient is a registered person or provides the supplier with the recipient’s registration number or New Zealand Business Number. 3 The Commissioner may prescribe, as an alternative to the method in subsection (2), a method that a supplier may use to determine whether the supply is made to a registered person for use in the course or furtherance of the registered person’s taxable activity, or may agree with the supplier on the use of another method to determine whether the supply is made to a registered person for use in the course or furtherance of the registered person’s taxable activity. 4 In prescribing or agreeing to the use of an alternative method under subsection (3), the Commissioner may take into account— a the nature of the supply, including, for example, whether the supply is of goods and services that are purchased only by a registered person in the course or furtherance of the registered person’s taxable activity: b the value of the supply, including, for example, whether the supply is of a value that would be expected to be received only by a registered person in the course or furtherance of the registered person’s taxable activity: c the terms and conditions related to the provision of the goods and services, including, for example, whether the supply is of goods and services that may be leased, licensed, or otherwise made available, for use by a registered person in the course or furtherance of the registered person’s taxable activity.
(1985)(0141)(section)(8bc)Optional use of place of supply rules for certain suppliers required to determine residence or registration status#
1 This section applies to a supplier in relation to a supply of goods and services made by them as described in section 8B(1)(c) or 8BB(1)(c) . 2 Despite sections 8B(2) and 8BB(1B) , the supplier may choose to use other items of commercial information to determine— a a recipient’s residence for the purposes of a supply of remote services; or b a recipient’s registration status for the purposes of a supply of distantly taxable goods, remote services, or listed services. 3 For the purposes of subsection (2), the other items of commercial information may include information obtained from the supplier’s existing systems and processes that are used to collect information about the supplies made and the recipients of those supplies.
(1985)(0141)(section)(8c)Supplies of listed services#
1 This section applies to determine the taxation of a supply of certain services ( listed services ) made through an electronic marketplace and performed, provided, or received in New Zealand. 2 The listed services referred to in subsection (1) are— a a supply of accommodation services in New Zealand, other than an exempt supply under section 14(1)(c) : b a supply of transport services in New Zealand in the form of— i ride-sharing or ride-hailing services: ii delivery services for beverages, food, or both. 3 A supply of listed services is treated as 2 separate supplies as described in section 60(1C) and for that purpose,— a when the underlying supplier is a registered person, the supply of the services to the electronic marketplace is zero-rated under section 11A(1)(jc) and— i no taxable supply information is required in relation to the supply; and ii the operator of the electronic marketplace must account for tax on the supply that they are treated as making to the recipient; and b when the underlying supplier is not a registered person, the operator of the electronic marketplace must— i account for output tax on the supply that they are treated as making to the recipient; and ii deduct an amount of input tax in relation to the supply under section 20(3)(de) and pass on to the underlying supplier an amount equal to the input tax as a flat-rate credit; and c when the underlying supplier is a registered person who has not notified the operator of the electronic marketplace their status as a registered person, and the operator has deducted an amount of input tax in relation to the supply under section 20(3)(de) for a taxable period, the underlying supplier— i is required to account for output tax under section 20(3JD) for the flat-rate credit received by them; and ii has a tax shortfall equal to the amount of the flat-rate credit received by them. 4 For the amount of the input tax and the flat-rate credit, see section 20(3)(de) and (3N) . 4B The amount of a flat-rate credit when passed on by an operator of an electronic marketplace to an underlying supplier does not constitute consideration for a supply of goods or services. 5 If the Commissioner notifies the operator of the electronic marketplace as to the registration status of an underlying supplier to enable the correct tax treatment for both the operator and the underlying supplier, the operator must act on the notification as soon as practicable. 6 The operator must provide the underlying supplier with a statement showing the flat-rate credit passed on to the underlying supplier. The statement may be provided periodically in a way consistent with the operator’s usual reporting practices, but must be provided at least once a month. 7 The services listed in subsection (2) include other services that— a are closely connected to the listed service supplied by the underlying supplier, other than a supply of services made directly by the operator to the recipient, ignoring for this purpose the effect of section 60C which treats the operator as a supplier of certain services that they themselves have not supplied; and b are advertised, listed, or otherwise made available through the electronic marketplace. 7B Subsection (7) does not apply to a supply of services connected to a listed service when the supply is made by a listing intermediary directly to a recipient, ignoring for this purpose the effect of section 60CB(3)(a) , which treats a supply of other services by the listing intermediary to a recipient of listed services as instead being made to the operator of the marketplace. 8 In this section, ride-sharing or ride-hailing services means services provided through an electronic marketplace that involve the engagement of a personal driver to transport a person to their chosen destination.
(1985)(0141)(section)(9)Time of supply#
1 Subject to this Act, for the purposes of this Act a supply of goods and services shall be deemed to take place at the earlier of the time an invoice is issued by the supplier or the recipient or the time any payment is received by the supplier, in respect of that supply. 2 Notwithstanding anything in subsection (1), a supply of goods and services shall be deemed to take place— a if the supply is an associated supply,— i in the case of a supply of goods which are to be removed, at the time of the removal; and ii in the case of a supply of goods which are not to be removed, at the time when they are made available to the recipient; and iii in the case of a supply of services, at the time the services are performed, unless subparagraph (iv) applies; and iv in the case of a supply of services that is treated by section 8(4B) as being made in New Zealand, at the end of the taxable period that includes the date that is 2 months after the first balance date of the recipient that follows the completion of the performance of the services: provided that this paragraph shall not apply in any case where an invoice is issued, or any payment is made, in respect of that supply, on or before the last day for furnishing the return in relation to the taxable period during which, but for this proviso, that supply would have been made: b where that supply is a supply to which section 5(4) refers, on the day after the last day of the period during which the recipient may exercise the right under section 36M of the Fair Trading Act 1986 to cancel the agreement: c where that supply is a supply to which section 5(5) refers, at the time at which the property in the goods is transferred to the recipient: provided that in any case in which a supply of services is deemed to take place pursuant to the proviso to that subsection, that supply of services shall be deemed to take place at the time that the layby sale is cancelled pursuant to section 36F or 36G of the Fair Trading Act 1986 : d where that supply is deemed to be made pursuant to section 5(8) , when and to the extent that the amount of the money is dealt with as specified in that section: e if the supply is made under section 5(10) or (10B) ,— i for an amount of money paid by a person to participate in gambling (including a New Zealand lottery), on the date on which the first drawing or determination of a result commences, but this subparagraph does not apply to an instant game that is a New Zealand lottery or gambling played by means of a gaming machine as defined in section 4(1) of the Gambling Act 2003 : ii for an amount of money paid by a person to participate in a prize competition on the date on which the first drawing or determination of the prize competition commences: f where the supply is for a consideration in money received by the supplier by means of any machine, meter, or other device operated by a coin or token, at the time any such coin or token is taken from that machine, meter, or other device by or on behalf of the supplier: g if the supply is treated as having been made under section 5(11B) at the time a casino count takes place: h if section 8(4B)(b)(ii) applies, the supply is treated as having been made on the last day in the adjustment period when the percentage actual use of the services falls below 95% . 2A Despite subsection (1), a supply to which section 5(11G) applies is treated as taking place at the time the token, stamp or voucher is redeemed. 2B If section 5(11H) applies, the excess consideration is treated as consideration in money for a supply that takes place at the time the token, stamp or voucher is issued. 3 Notwithstanding anything in subsection (1) or subsection (2),— a where goods are supplied under an agreement to hire, or where services are supplied under any agreement or enactment which provides for periodic payments, they shall be deemed to be successively supplied for successive parts of the period of the agreement or the enactment , and each of the successive supplies shall be deemed to take place when a payment becomes due or is received, whichever is the earlier: aa where and to the extent that— i goods are supplied progressively or periodically pursuant to any agreement or enactment which provides for the consideration for that supply to be paid in instalments or periodically and in relation to the periodic or progressive supply of those goods; or ii goods and services supplied directly in the construction, major reconstruction, manufacture, or extension of a building or an engineering work are supplied pursuant to any agreement or enactment which provides for the consideration for that supply to become due and payable in instalments or periodically in relation to the progressive nature of that construction, manufacture, or extension— those goods and services shall be deemed to be successively supplied, and each such successive supply shall be deemed to take place whenever any payment in respect of that supply becomes due, is received, or any invoice relating only to that payment is issued, whichever is the earlier: b where goods and services are supplied under a hire purchase agreement , that supply shall be deemed to take place at the time the agreement is entered into: c for the purposes of this subsection, the term agreement to hire means an agreement for the bailment of goods for hire and includes a lease of goods and a rental agreement; but does not include— i an agreement under which the property in the goods passes to the bailee or which expressly contemplates that the property in the goods will pass to the bailee ; or ii a hire purchase agreement . 6 Subject to subsections (2)(a) and (3), where the whole of the consideration (the price ) for a supply under an agreement is not determined at the time of the agreement, and a supply is made under the agreement before the price is determined, the supply is deemed to take place, to the extent of a part of the price, at the earlier of when— a a payment of the part of the price becomes due or is received: b the supplier or recipient issues an invoice for the part of the price. 7 Notwithstanding anything in this section, where any public authority is deemed to have supplied goods and services pursuant to section 5(6) , the supply shall, to the extent that the supply is brought to charge as revenue from the Crown, be deemed to take place in the taxable period in which the bringing to charge applies. 8 Despite subsection (1), if a local authority makes a supply to which section 5(7)(a) applies, or if a water organisation supplies water services, the supply is treated as taking place on the earlier of the following dates: a the date on which an instalment notice is issued if the instalment notice requires payment of an instalment by a particular date: b the date on which payment is required by the instalment notice: c the date on which payment is received. 9 Despite subsection (1), an operator of a loyalty programme who meets the requirements of section 11C may treat a supply of services in a loyalty transaction as taking place at the time at which the loyalty points are redeemed for reward. But this subsection does not apply to a token, stamp, or voucher to which section 5(11D) to (11H) applies. 10 For the purposes of subsection (9), in a case where the operator is not resident in New Zealand but the supply of services is treated under section 8(4B) as made in New Zealand, the purchaser referred to in section 11C may treat the supply as taking place at the time at which the loyalty points are redeemed for reward if— a the operator meets the first and second requirements set out in section 11C ; and b the purchaser meets the third requirement imposed on the operator under section 11C .
(1985)(0141)(section)(10)Value of supply of goods and services#
1 For the purposes of this Act the following provisions of this section shall apply for determining the value of any supply of goods and services. 2 Subject to this section, the value of a supply of goods and services shall be such amount as, with the addition of the tax charged, is equal to the aggregate of,— a to the extent that the consideration for the supply is consideration in money, the amount of the money: b to the extent that the consideration for the supply is not consideration in money,— i the open market value of that consideration, if subparagraph (ii) does not apply; or ii the value of the consideration agreed by the supplier and the recipient, if subsection (2B) applies. 2B The value of consideration for a supply of goods and services is determined under subsection (2)(b)(ii) if— a the supply is of a right to receive a specified number of emissions units at a future date; and b the supplier and recipient are not associated persons; and c each of the supplier and recipient, in the transaction of which the supply is a part,— i makes a taxable supply; and ii acquires a taxable supply for use in making taxable supplies. 3 Subject to subsections (3A), (3AB), (3B), (3C), (3D) and (8), the consideration for a supply is treated as being the open market value of the supply if— a the supply is made by a person for no consideration or for a consideration that is less than the open market value of the supply; and b the supply is an associated supply; and c the supply is not a fringe benefit that the supplier has, or is deemed to have, provided or granted under the FBT rules of the Income Tax Act 2007 to the recipient, being a person employed under a contract of service by the supplier. 3A Subsection (3) does not apply to a supply to the extent — b the recipient is entitled to make a deduction under section 20(3) in respect of the supply, or would be entitled to make such a deduction if— i the amount of the deduction were determined under section 3A(3)(e) instead of under section 3A(3)(a): ii there were consideration for the supply: iii the supplier were a registered person who had complied with the requirements of the Act; and c the supply is not a supply of financial services to which subsection (3B) applies. 3AB Subsection (3) does not apply to a supply of goods and services if the recipient— a acquires the supply for no consideration; and b from the time of the supply, applies the goods and services for the purpose of making taxable supplies. 3B If a supply of financial services is charged with tax at a rate of 0% under section 11A(1)(q) or (r) or gives rise to a deduction for the supplier under section 20C — a subsection (3) does not apply to the supply; and b the consideration for the supply is treated as being the open market value of the supply if— i the supply is made by a person for consideration that is more than the open market value of the supply; and ii the supplier and the recipient are associated persons. 3C Subsection (3) does not apply to a supply of services that is treated by section 8(4B) as being made in New Zealand , or that is a supply of remote services for which the recipient is required to account for output tax under section 20(3JC) , if— a the amount of the consideration for the supply is a deduction under the Income Tax Act 2007 for the recipient of the supply; or b the amount of the consideration for the supply would have been a deduction under the Income Tax Act 2007 for the recipient of the supply if the recipient had given any consideration for the supply. 3D Subsection (3) does not apply to a supply of services that is treated by section 8(4B) as being made in New Zealand , or that is a supply of remote services for which the recipient is required to account for output tax under section 20(3JC) , if— a the recipient of the supply is a branch or division that is treated by section 56B as being a separate person; and b the amount of the consideration for the supply would have been a deduction under the Income Tax Act 2007 for the branch or division if— i the branch or division were entitled to deductions under the Income Tax Act 2007 : ii the branch or division had given any consideration for the supply. 3E The value of a supply of goods or services that is treated by section 8(4B) as being made in New Zealand is the amount that, before the addition of the tax charged, is equal to the amount of the consideration for the supply. 4 Where any supply of goods is a supply which would, but for section 11(3) or (3C) , be charged with tax at the rate of 0%, the consideration in money for that supply shall be deemed to be an amount equal to the purchase price of those goods to the supplier: provided that in any case where the deduction of input tax referred to in that proviso has been made by any other person (where that supplier and that other person are associated persons), the consideration in money for that supply shall be deemed to be an amount equal to the purchase price of those goods to that other person: provided further that for the purposes of this subsection, the purchase price of any goods shall not be reduced by any amount of input tax deducted by the supplier or, as the case may be, any other person where the supplier and that other person are associated persons, pursuant to section 20(3) . 5 Despite subsection (2), if a supply of goods and services is made under a credit contract, the consideration in money for the supply is treated as being the higher of the cash price of the goods and services and the price the supplier would have charged the purchaser if the purchaser had paid in full at the time the credit contract was entered into. 5A In subsection (5),— cash price has the same meaning as in section 5 of the Credit Contracts and Consumer Finance Act 2003 credit contract has the same meaning as in section 3 of the Credit Contracts Act 1981 immediately before the repeal of that Act. 5B Despite subsection (5A), a person who is a party to an arrangement that is a credit contract but is not a credit contract under section 7 of the Credit Contracts and Consumer Finance Act 2003 may elect that the arrangement be treated under this section as not being a credit contract in relation to the person. 5C Despite subsection (5A), a person who is a party to an arrangement that is not a credit contract but is a credit contract under section 7 of the Credit Contracts and Consumer Finance Act 2003 may elect that the arrangement be treated under this section as being a credit contract in relation to the person. 6 Where and to the extent that any supply of goods and services consists of the supply, to any individual, of domestic goods and services in a commercial dwelling, the value attributable to that part of that supply of domestic goods and services that is for a period in excess of 4 weeks shall be deemed to be reduced to an amount equal to 60% of the amount that would, if that part of that supply were chargeable with tax at the rate of 9 % , be the value of that part of that supply of domestic goods and services: provided that to the extent that any supply is a supply of domestic goods and services, and where that commercial dwelling is a residential establishment, and where the supplier and the recipient have agreed that that supply shall be for a period of or in excess of 4 weeks, or for a number of periods which in the aggregate will exceed 4 weeks, the value attributable to that supply of domestic goods and services shall, from the commencement of that supply, be deemed to be reduced to an amount equal to 60% of the amount that would, if that supply were chargeable with tax at the rate of 9 % , be the value of that supply of domestic goods and services. 6B Subsection (6) does not apply to the extent to which the supply is a supply of listed services made through an electronic marketplace. 7 If goods and services are treated by section 21I(1) as being supplied by a person, the consideration in money for the supply is— a an amount equal to the taxable value of the fringe benefit as determined by sections CX 20 , and RD 54 to RD 57 of the Income Tax Act 2007 , if paragraph (b) does not apply; or b nil, if the person would not have a deduction under section 20(3) relating to the supply of the fringe benefit if the consideration in money for the supply were given by paragraph (a). 7A If goods and services are deemed to be supplied by a person under section 5(3) or (3B) , or if section 5(16C)(b) or 57(2)(db) apply, the consideration in money for the supply is treated as being the open market value of the supply. A supply of common property by a unit title body corporate has a zero value . 7B If goods and services are treated as supplied by a person under section 5(23B), (23D), or (23F) , , the value of the supply is an amount equal to the consideration for the supply first made to the recipient. 7C Where a redeliverer makes a supply of distantly taxable goods to a recipient under section 60E , the value of the supply is an amount equal to the consideration paid for the goods by the recipient. 7D Where an operator of a marketplace makes a supply of remote services, or a supply of listed services, or a supply of distantly taxable goods under section 60C or 60D to a recipient who accepts an offer by the operator of a reduction in the price of the supply to the recipient, the supply is made for the reduced price. 7E Where a person makes a supply of services to the recipient of a supply of goods that include distantly taxable goods, and the supply of services includes services (the related services ) that relate to the distantly taxable goods, the consideration for the related services is part of the consideration for the supply of the distantly taxable goods if— a the consideration for the supply of the related services is determined by reference to the items included in the supply of distantly taxable goods; and b the supply of services is made or arranged or facilitated by the supplier or underlying supplier of the distantly taxable goods; and c the supply of related services is directly in connection with the distantly taxable goods or is of insurance of the goods; and d the supply of related services would be chargeable with tax at the rate of 0% in the absence of this subsection; and e the supply of related services and the supply of distantly taxable goods do not form a single supply. 8 Where goods and services are deemed to be supplied by a person under section 5(3) and the goods and services were acquired before 1 October 1986 , the consideration in money for either supply shall be deemed to be the lesser of— a the cost of those goods and services to the supplier, including any input tax deduction claimed in respect of the supply of those goods and services to that supplier : b the open market value of that supply. 9 Where a supply of services is deemed to be made under the proviso to section 5(5) , the consideration in money for the supply shall be deemed to be an amount equal to the amount referred to in paragraph (b) of that proviso as being retained or recoverable. 10 Notwithstanding anything in this section, where goods and services are, or are deemed to be, supplied by any public authority pursuant to section 5(6) , the value of any such supply shall be an amount equal to any amount that is brought to charge as revenue from the Crown for the supply of outputs by the public authority. 11 Notwithstanding anything in this section, where goods and services are, or are deemed to be, supplied to any person by any local authority pursuant to section 5(7) , the consideration in money for any such supply shall be an amount equal to any amount from time to time paid or payable by or on behalf of that person for that supply. 12 The consideration in money for the supply of services for— a racing betting or sports betting is treated as the amount received by TAB NZ or its agents, plus the net return of bets laid off by TAB NZ less the sum of all refunds and winning dividends; and b equalisator betting is treated as the amount received by a racing club. 13 In subsection (12), equalisator betting , TAB NZ , racing club , racing betting , and sports betting have the meanings set out in section 5(1) of the Racing Industry Act 2020 . 14 If a supply of services is treated as having been made under section 5(10) , the consideration for the supply is calculated using the formula— amounts received − prizes where—
(a) amounts received is the total of all amounts in money received in relation to the supply— i for gambling, by the person, society, licensed promoter, or organiser who under the Gambling Act 2003 conducts the gambling: ii for a prize competition, by the person who conducts the prize competition:
(b) prizes is the total amount of all prizes paid and payable in money in relation to the supply, reduced by the total amount of input tax for supplies for which the prizes are treated as being consideration . 14B If a supply of services is treated as having been made under section 5(10B) , the consideration for the supply is calculated using the formula— amounts received from residents − prizes paid to residents. 14C In the formula in subsection (14B),— a amounts received from residents is the total amount in money received in relation to the supply by the non-resident person who conducts the gambling or the prize competition, as applicable, from all persons resident in New Zealand: b prizes paid to residents is the total amount of all prizes paid and payable in money to persons resident in New Zealand in relation to the supply.
(14D) If amounts of consideration calculated under subsection (14B) for all of the non-resident’s supplies of gambling or prize competitions for a taxable period are added together (the total consideration ), and the total consideration is a negative amount, then the negative amount may be used to reduce a corresponding positive amount of total consideration for the next taxable period. 14E If, after the use of the negative amount described in subsection (14D), an excess negative amount remains, the excess amount may be used to reduce a positive amount of total consideration in the immediately following taxable period. 14F Subsection (14E) continues to apply until the excess amount is extinguished. 15 For the purposes of subsection (14), the terms gambling and New Zealand lottery have the meanings set out in section 4(1) of the Gambling Act 2003 . 15A If a supply is treated as having been made under section 5(11B) , the consideration in money for the supply (less any amount paid out by the casino as winnings in respect of gambling or for the redemption of chips) must be treated— a as the amount of money (including cheques not collected) a person pays to the casino to purchase a chip or otherwise to participate in gambling played or conducted at a casino venue; or b as commission for participation in the gambling. 15B For the purposes of subsection (15A), the terms casino venue , chip , and gambling have the meanings set out in section 4(1) of the Gambling Act 2003 . 15C If a non-resident makes a supply of services to a resident who is a member of the same group of companies under the Income Tax Act 2007 as the supplier, or who is treated by section 56B as being a separate person from the supplier, and the supply is treated by sections 5B and 8(4B) as being made in New Zealand by the recipient of the supply, or section 20(3JC) applies, the value of the supply is determined as if the consideration for the supply did not include— a the amount of the consideration for the supply that represents salary or wages paid to an employee of— i the non-resident: ii a company that is in a wholly-owned group with the non-resident under the Income Tax Act 2007 ; and b the amount of the consideration for the supply that represents interest incurred by— i the non-resident: ii a company that is in a wholly-owned group with the non-resident under the Income Tax Act 2007 . 18 Where a taxable supply is not the only matter to which a consideration relates, the supply shall be deemed to be for such part of the consideration as is properly attributable to it. 19 Subject to the foregoing provisions of this section where any supply is made for no consideration, the value of that supply shall be nil.
(1985)(0141)(section)(10b)Estimating value of goods in supply for treatment as distantly taxable goods#
1 The value of an item of goods is determined under this section for the purposes of determining, when a supply of the goods is made, whether the goods are distantly taxable goods. 2 The value of an item of goods under this section is the consideration for the supply of the item reduced by the total amount included in that consideration for— a the cost of transport and insurance charges,— i for goods that are imported into New Zealand, for the period beginning when the item leaves the country or territory from which the goods are supplied and ending when the item is delivered in New Zealand: ii for goods that are not imported into New Zealand, for the period beginning when the item leaves its place of origin and ending when the item is delivered in New Zealand: b the amount of tax that would be chargeable on the supply of the item under section 8(1) if the supply were made by the supplier as a resident and for the same consideration: c duty payable on the item under the Customs and Excise Act 2018 . 3 The supplier of an item of goods may use a reasonable estimate of the amount referred to in subsection (2), based on the information available to the supplier at the time of the supply.
(1985)(0141)(section)(10c)Election by supplier that supplies of higher-value goods be supplies of distantly taxable goods#
1 A person (the electing supplier ) who is a non-resident, or is a supplier of goods under section 60C , 60D , or 60E , may make an election under this section for a taxable period (the initial period ) beginning after the election if— a the Commissioner has not, before the election, cancelled under subsection (5)(b) an election under this section by the electing supplier; and b the electing supplier notifies the Commissioner of the election before the initial period; and c the electing supplier meets the requirements of subsection (2). 2 An electing supplier may make an election under subsection (1) if— a at the time of the election, the electing supplier considers that 75% or more of the total value of distantly taxable goods supplied by the electing supplier to places in New Zealand in the 12-month period beginning with the first day of the initial period will consist of items having an estimated customs value equal to or less than the entry value threshold: b for an electing supplier who does not meet the requirements of paragraph (a), the Commissioner considers that giving effect to an election by the electing supplier will not result in a risk to the integrity of the tax system, taking into account— i whether the electing supplier and associated persons have a good history of previous compliance with the requirements of taxation laws and the taxation laws of countries and territories outside New Zealand; and ii the total value of items of goods, each having an estimated customs value greater than the entry value threshold, that the electing supplier sells in a period and are delivered at places in New Zealand; and iii other considerations that the Commissioner considers to be relevant. 3 An election under subsection (1) meeting the requirements of subsection (2) is effective for— a goods that meet the requirements of section 4B(1)(a) to (d) for distantly taxable goods; and b the initial period; and c later taxable periods beginning before a cancellation of the election under subsection (5). 4 For a taxable period for which the election is effective under subsection (3), a supply by the electing supplier, after the election, of an item of goods having an estimated customs value greater than the entry value threshold is a supply of distantly taxable goods if the goods are delivered at a place in New Zealand. 5 The Commissioner may cancel an election from a date after which the election would otherwise be effective— a by notifying the electing supplier of the date on which the election ends, if the electing supplier requests the cancellation: b if paragraph (a) does not apply, by— i notifying the electing supplier of the date of the proposed cancellation and the reasons for the proposed cancellation; and ii considering any arguments against the proposed cancellation that are provided by the electing supplier within 30 days from the date of notification, or within a shorter or longer period if the Commissioner considers that the period is appropriate in the circumstances; and iii notifying the electing supplier of the date on which the election is cancelled.
(1985)(0141)(section)(11)Zero-rating of goods#
1 A supply of goods that is chargeable with tax under section 8 must be charged at the rate of 0% in the following situations: a the supplier has entered the goods for export under the Customs and Excise Act 2018 and the goods have been exported by the supplier; or b the goods have been deemed to be entered for export under the Customs and Excise Act 2018 and the goods have been exported by the supplier; or c the supplier has satisfied the Commissioner that the goods have been exported by the supplier to a place outside New Zealand; or d subject to subsection (4), the supplier will enter the goods for export under the Customs and Excise Act 2018 in the course of, or as a condition of, making the supply, and will export the goods; or e subject to subsection (4), the goods will be deemed to be entered for export under the Customs and Excise Act 2018 and will be exported by the supplier in the course of, or as a condition of, making the supply; or eb subject to subsection (4), the goods supplied— i are supplied to a recipient; and ii have been entered for export under the Customs and Excise Act 2018 by the supplier or will be entered for export by the supplier in the course of or as a condition of making the supply; and iii are exported by the recipient; and iv are not intended by the recipient for later importation into New Zealand for use other than in making taxable supplies or exempt supplies, with the absence of such an intention being confirmed by the recipient in a document retained by the supplier; and v are not used or altered by the recipient before being exported, except to the extent necessary to prepare the goods for export; and vi leave New Zealand under an arrangement agreed by the supplier and the recipient at or before the time of the supply; and vii do not leave New Zealand in the possession of a passenger or crew member of an aircraft or ship; or f goods that would otherwise have been exported are destroyed, die or cease to exist in circumstances beyond the control of both the supplier and the recipient ; or g subject to subsection (6), the goods are supplied by a supplier who is licensed under section 59 of the Customs and Excise Act 2018 , if— i the supplier has been licensed by the chief executive of the New Zealand Customs Service to operate a sealed bag system; and ii the goods are supplied in accordance with the sealed bag system; and iii the goods are entered, or are deemed to be entered, for export under the Customs and Excise Act 2018 ; or h the goods and services are supplied— i by a supplier who is licensed under section 59 of the Customs and Excise Act 2018 ; and ii within an area licensed under section 59 of the Customs and Excise Act 2018 as a customs controlled area for the processing of persons arriving in or departing from New Zealand; and iii to either— A an inbound air traveller; or B an outbound air traveller who picks up the goods upon returning to New Zealand; or i subject to subsection (7), the supply of a boat or an aircraft by way of sale to a recipient who exports the boat or aircraft under its own power to a place outside New Zealand; or j the goods are not situated in New Zealand at the time of supply and— i the goods are not situated in New Zealand at the time of delivery to the recipient: ii the goods are not distantly taxable goods and the recipient pays tax under section 12 on the importation of the goods into New Zealand; or jb the supply is of distantly taxable goods to which section 60(1C)(a) applies, being a supply from an underlying supplier to an operator of a marketplace; or k the goods have been supplied in the course of repairing, renovating, modifying or treating goods to which paragraph (i) or section 11A(1)(h), (i), or (iba) applies and the goods supplied— i are wrought into, affixed to, attached to or otherwise form part of those other goods; or ii are consumable goods that become unusable or worthless as a direct result of being used in the repair, renovation, modification or treatment process; or ka the goods are supplied for use on, or the use of, a pleasure craft, being a temporary import within the meaning of section 136 of the Customs and Excise Act 2018 , that cause or enable the craft to sail, or that ensure the safety of passengers and crew on the craft; or l the goods supplied are consumable stores intended for use on— i an aircraft on a flight, or going, to a destination outside New Zealand; or ii a fishing ship outside, or going outside, New Zealand fisheries waters; or iib a ship, other than a pleasure craft, carrying consumable stores to a foreign-going ship or to a fishing ship that meets the requirements in subparagraph (ii); or iii a foreign-going ship; or iv a pleasure craft that is a temporary import within the meaning of section 136 of the Customs and Excise Act 2018 going to a destination outside New Zealand fisheries waters; or m the supply to a registered person of a taxable activity, or part of a taxable activity, that is a going concern at the time of the supply, if— i the supplier and the recipient agree that the supply is the supply of a going concern, and their agreement is recorded in a document; and ii the supplier and the recipient intend that the supply is of a taxable activity, or part of a taxable activity, that is capable of being carried on as a going concern by the recipient; or mb the supply wholly or partly consists of land, being a supply— i made by a registered person to another registered person who acquires the goods with the intention of using them for making taxable supplies; and ii that is not a supply of land intended to be used as a principal place of residence of the recipient of the supply or a person associated with them under section 2A(1)(c) ; or mc the supply of goods and services by an unincorporated body, if the supply is— i to a registered person who acquires the goods and services with the intention of using them for making taxable supplies; and ii made under section 57(2)(db) ; or md the supply of an interest in joint venture property by a member of a flow-through joint venture to a new or existing member if, at the time of supply,— i both the supplier and the recipient are registered persons; and ii the recipient acquires the interest with the intention of using it for making taxable supplies; and iii the supply does not consist wholly or partly of land; or n the supply of new fine metal, being the first supply of the new fine metal after its refining, by the refiner to a dealer in fine metal, for the purpose of supplying the fine metal for use as an investment item; or o the goods are supplied to or by the Crown as consideration for a supply— i for which there is no payment of a price; and ii that is chargeable at the rate of 0% under section 11A(1)(s) or (t) ; or oa the goods are goods referred to in section 137 of the Customs and Excise Act 2018 ; or p the goods are— i jigs, patterns, templates, dies, punches, and similar machine tools to be used in New Zealand solely to manufacture goods that will be for export from New Zealand; and ii supplied to a recipient who is a non-resident, and not a registered person . 2 For the purpose of subsection (1)(n), if a person is both a refiner of and a dealer in fine metal, the new fine metal is treated as having been supplied to the dealer at a time immediately before the making of an exempt supply of the new fine metal. 3 Subsection (1)(a) to (1)(l) do not apply to a supply of goods by a registered person if— a the registered person, or another person associated with the registered person, has deducted, under section 20(3) , input tax as defined in section 3A(1)(c) in respect of the goods; or b the goods have been or will be reimported into New Zealand by the supplier. 3B Subsection (3)(a) does not apply to a supply of goods if the recipient gives the registered person at or before the time of the supply an undertaking , and records the undertaking in a document, that neither the recipient nor an associated person will cause the goods to be reimported into New Zealand in a condition that is substantially the same as the condition the goods were in when the supply was charged with tax under subsection (1)(a) to (1)(l). 3C Despite subsection (3B), a registered person is treated as having supplied goods in the course or furtherance of a taxable activity and must be charged with tax at the rate specified in section 8 if— a the supply of the goods by the registered person was charged with tax under subsection (1)(a) to (l); and b the goods are imported into New Zealand; and c the goods are reacquired by the registered person in substantially the same condition as the condition the goods were in when the supply was charged with tax under subsection (1)(a) to (l); and d the registered person deducted under section 20(3) input tax as defined in section 3A(1)(c) in relation to the original supply of the goods under subsection (1)(a) to (l). 3D Subsection (3C)— a applies at the time the goods are reacquired by the registered person: b does not apply if tax is paid under section 12 on the importation of the goods into New Zealand. 4 If subsection (1)(d), (e), or (eb) applies and the person required to export the goods does not do so within 28 days beginning on the day of the time of supply or a longer period that the Commissioner has allowed under subsection (5), the supply of the goods must be charged with tax at the rate specified in section 8 despite subsection (1)(d), (e), and (eb) but subject to subsection (1)(a), (1)(b) and subsection (5). 5 The Commissioner may extend the 28-day period before a supply of goods is charged with tax at the rate specified in section 8 if the Commissioner has determined, after the supplier has applied , that— a circumstances beyond the control of the supplier and the recipient have prevented, or will prevent, the export of the goods within 28 days beginning on the day of the time of supply; or b due to the nature of the supply, it is not practicable for the supplier to export the goods, or a class of the goods, within 28 days beginning on the day of the time of supply. 6 If subsection (1)(g) applies and the goods cannot be evidenced, as specified by the chief executive of the New Zealand Customs Service in accordance with the sealed bag system, as being exported within 28 days beginning on the day of the time of supply, despite subsection (1)(g), the supply must be charged with tax at the rate specified in section 8 . 7 Subsection (1)(i) applies to the supply of a boat or an aircraft, if— a the boat or aircraft is exported within 60 days beginning on the date on which the recipient or the recipient's agent takes physical possession of it, or within a longer period as the Commissioner may allow under subsection (8); and b the vendor or the purchaser provides the Commissioner with such documentation and undertakings as the Commissioner may require in relation to— i records of the sale of the supply; and ii limitations on dealings in and the uses to which the boat or aircraft will be put before export; and iii the proposed and actual date of export. 8 The Commissioner may extend the 60-day period if the Commissioner is satisfied, upon the written application of the supplier, that the export of the boat or aircraft within the period is or has been prevented by circumstances that are beyond the control of the supplier and the recipient or that relate to supplies to which subsection (1)(k) or section 11A(1)(ib) applies. 8B Whether a supply of goods is zero-rated under subsection (1)(mb) is determined at the time of settlement of the transaction relating to the supply. 8C Despite subsections (1)(mb) and (8B), a supplier may choose to apply the provisions of this Act applying before the changes made by the Taxation (GST and Remedial Matters) Act 2010 if they enter into a binding agreement before 1 April 2011 for which the time of supply is on or after that date . 8D For the purposes of the zero-rating of land rules,— a a supply that wholly or partly consists of an assignment , grant, or surrender of an interest in land is a supply under subsection (1)(mb) if it meets the requirements set out in that subsection : ab a supply that wholly or partly consists of a surrender of a right to a payment under an agreement for the supply of an interest in land is a supply under subsection (1)(mb) if the supply of the interest in land meets the requirements set out in that subsection: b a supply that is wholly or partly of an interest in land that meets the requirements of subsection (1)(mb) that is made under a lease agreement of at least 1 year is only a supply under that subsection to the extent to which there is a lump sum payment, that is not a regular payment, of more than 25% of the total consideration specified under the agreement: c a supply by a person who is the lessee under a lease agreement is a supply under subsection (1)(mb), despite paragraph (b), if— i the supply is to a person who is not the lessor supplying an interest in land under the lease agreement to the lessee; and ii the supply is made under an arrangement that wholly or partly consists of the lessee’s surrender of the interest in land to the lessor , or the lessor’s cancellation of the supply of the interest in land to the lessee, and the supply by the lessor of the interest in land under another lease agreement to a person other than the lessee; and iii the supplies of the interest in land under the lease agreements meet the requirements set out in subsection (1)(mb): d a registered person who is a non-profit body that is resident in New Zealand and acquires goods is treated, to the extent to which the person acquires the goods with an intention of using them other than for making exempt supplies, as acquiring the goods with the intention of using them in the course or furtherance of the taxable activity of the registered person, except if the registered person uses the goods solely in the course or furtherance of an activity for which the registered person makes an election under section 20(3KB) . 9 For the purpose of this section— aircraft has the meaning set out in section 5 of the Civil Aviation Act 2023 consumable stores means— a goods that passengers and crew on board an aircraft or a ship have available to consume ; and b goods necessary to operate or maintain an aircraft or a ship, including fuel and lubricants but excluding spare parts and equipment fishing ship has the meaning set out in section 2 of the Maritime Transport Act 1994 foreign-going ship means a ship on a voyage, or going, to a destination outside New Zealand, other than a pleasure craft or a fishing ship lump sum payment includes irregular payments made before or after another irregular payment if the payments added together equal more than 25% of the total consideration specified under the lease agreement New Zealand fisheries waters has the meaning set out in section 2 of the Fisheries Act 1996 pleasure craft has the meaning set out in section 2 of the Maritime Transport Act 1994 sealed bag system means a system under which a supplier— a is licensed to operate an export warehouse; and b may, with the authorisation of the chief executive of the New Zealand Customs Service, and subject to any conditions that the chief executive may specify, supply goods in a sealed bag to individuals intending to travel overseas within 5 days beginning on the day of the time of supply; and c must provide evidence that the goods have been exported from New Zealand within 5 days beginning on the day of the time of supply, and if conditions have been specified by the chief executive of the New Zealand Customs Service, in accordance with those conditions ship has the meaning set out in section 2 of the Maritime Transport Act 1994 .
(1985)(0141)(section)(11a)Zero-rating of services#
1 A supply of services that is chargeable with tax under section 8 must be charged at the rate of 0% in the following situations: a the services, not being ancillary transport activities such as loading, unloading and handling, are the transport of passengers or goods— i from a place outside New Zealand to another place outside New Zealand; or ii from a place in New Zealand to a place outside New Zealand; or iii from a place outside New Zealand to a place in New Zealand; or b the services are the transport of passengers from a place in New Zealand to another place in New Zealand to the extent that the transport is by aircraft , as defined in section 5 of the Civil Aviation Act 2023 , and is international carriage for the purpose of that Act ; or bb the services are the transport of passengers from a place in New Zealand to another place in New Zealand by sea as part of an international cruise if either the first place of departure, or the final place of destination, of the cruise is outside New Zealand; or c the services, including ancillary transport activities such as loading, unloading and handling, are the transport of goods from a place in New Zealand to another place in New Zealand to the extent that the services are part of a supply of services, relating to the same goods, to which paragraph (a)(ii) or (a)(iii) applies; or cb the services, including ancillary activities such as loading, unloading, handling and storing, are the transport of household goods from a place in New Zealand to another place in New Zealand, if— i the services are supplied to a person who, at the time of the supply, is non-resident and outside New Zealand; and ii the goods are entered for home consumption under the Customs and Excise Act 2018 ; and iii the arrangement for the supply of the services is made before the goods are entered; and iv the services are reasonably expected to be completed within the period of 28 days that begins on the date of entry of the goods; or d the services are the insuring, or the arranging of the insurance, or the arranging of the transport of passengers or goods to which any one of paragraphs (a) to (cb) applies; or e the services are supplied directly in connection with land situated outside New Zealand, or with an improvement to such land, or are supplied in connection with such land or improvement and are intended to enable or assist a change in the physical condition, or ownership or other legal status, of the land or improvement; or f the services are supplied directly in connection with moveable personal property, other than choses in action, situated outside New Zealand when the services are performed; or g the services are supplied to overseas postal organisations for the delivery in New Zealand of postal articles mailed outside New Zealand; or h the services are supplied directly in connection with goods supplied from outside New Zealand and whose destination is outside New Zealand, including stores for craft, only if the goods are not removed from the ship or aircraft in which they arrived while the ship or aircraft is in New Zealand; or i the services are supplied directly in connection with goods referred to in section 136 of the Customs and Excise Act 2018 (including goods referred to in section 137 of that Act) ; or iba the services are supplied directly in connection with goods referred to in regulation 25(1)(a), (b), (ba), (bb), (c), (d), (da), (g), or (h) of the Customs and Excise Regulations 1996 ; or ib the services are supplied directly in connection with goods to which section 11(1)(i) applies; or j the services— i are physically performed outside New Zealand; and ii are not remote services supplied to a New Zealand resident who is not a registered person; or jb the services are the arranging of underlying services that— i are physically performed outside New Zealand; and ii are not remote services supplied to a New Zealand resident who is not a registered person; or jbb the services are the arranging of underlying services that are supplied directly in connection with moveable personal property, other than choses in action, situated outside New Zealand when the services are performed; or jc the services are a supply of services to which section 60(1C)(a) applies, being a supply from an underlying supplier to— i an operator of a marketplace; or ii for the purposes of section 60CB(7) , a listing intermediary; or jd the services are a supply of services to which section 60(1D)(a) and (b) applies, being supplies made by an underlying supplier to a listing intermediary and by a listing intermediary to an operator of an electronic marketplace, including a supply referred to in section 60CB(3)(a) ; or k subject to subsection (2), the services are supplied to a person who is a non-resident and who is outside New Zealand at the time the services are performed, not being services which are— i supplied directly in connection with land situated in New Zealand, or with an improvement to such land, or are supplied in connection with such land or improvement and are intended to enable or assist a change in the physical condition, or ownership or other legal status, of the land or improvement; or ii supplied directly in connection with moveable personal property, other than choses in action or goods to which paragraph (h) , (i), or (iba) applies, situated in New Zealand at the time the services are performed; or iii the acceptance of an obligation to refrain from carrying on a taxable activity, to the extent to which the activity would have occurred within New Zealand; or l subject to subsection (2), the services are the supply of information to a person who is a non-resident and who is outside New Zealand at the time the services are performed, if the services are supplied directly in connection with moveable personal property situated in New Zealand at the time the services are performed; or m the services are supplied— i directly in connection with goods, the supply of which was subject to any one of section 11(1)(a) to (eb) ; and ii to a recipient who, when the services are performed, is a non-resident and outside New Zealand; or maa the services are supplied— i directly in connection with goods, the supply of which is subject to section 11(1)(p) ; and ii to a recipient who, when the services are performed, is a non-resident and not a registered person; or ma the services relate to goods under warranty to the extent that the services are— i provided under the warranty; and ii supplied for consideration that is given by a warrantor who is a non-resident , not a registered person and who is outside New Zealand at the time the services are performed; and iii in respect of goods that were subject to tax under section 12(1) ; or n subject to subsection (4), the services are— i the filing, prosecution, granting, maintenance, transfer, assignment, licensing or enforcement of intellectual property rights, including patents, designs, trade marks, copyrights, plant variety rights, know-how, confidential information, trade secrets or similar rights; or ii other services in respect of rights listed in subparagraph (i), including services involved in the making of searches, the giving of advice, opposing a grant or seeking the revocation of the rights, or opposing steps taken to enforce the rights; or o the services are the acceptance of an obligation to refrain from pursuing or exercising in whole or in part rights listed in paragraph (n) to the extent that the rights are for use outside New Zealand; or p the services are the acceptance of an obligation to refrain from carrying on a taxable activity if the activity would have occurred outside New Zealand; or q the services are financial services that are supplied in respect of a taxable period, by a registered person who has made an election under section 20F , to a registered person who makes supplies of goods and services such that taxable supplies that are not charged with tax at the rate of 0% under this paragraph or under paragraph (r) make up not less than 75% of the total value of the supplies in respect of— i a 12-month period that includes the taxable period; or ii a period acceptable to the Commissioner; or r the services are financial services that are supplied in respect of a taxable period, by a registered person who has made an election under section 20F , to a person who is a member of a group of companies under the Income Tax Act 2007 and— i the members of the group make supplies of goods and services to persons who are not members of the group in respect of— A a 12-month period that includes the taxable period; or B a period acceptable to the Commissioner; and ii not less than 75% of the total value of the supplies referred to in subparagraph (i) consists of taxable supplies that are not charged with tax at the rate of 0% under this paragraph or under paragraph (q); or s the services are an emissions unit and the supply is the transfer of the emissions unit, other than a transfer by the Crown under— i an agreement relating to a project to reduce emissions: ii a negotiated greenhouse agreement, to a person because the person exceeds the milestone targets under the agreement: t the services are an emissions unit, and the supply is the surrender of the emissions unit under section 63 of the Climate Change Response Act 2002 ; or u the services are supplied to or by the Crown as consideration for a supply— i for which there is no payment of a price; and ii that is chargeable at the rate of 0% under paragraph (s) or (t); or w the supply is a sale or other disposal of services that are a unit— i issued by reference to the sequestration, or avoidance of emission, of human-induced greenhouse gases; and ii other than an emissions unit; and iii verified to an internationally recognised standard; or x the services are remote services to which section 8(3)(c) applies that are provided to a registered person and the supplier has chosen under section 8(4D) to treat the supply as made in New Zealand. 1B Subsection (1)(j) does not apply to a supply of services that is treated by section 8(4B) as being made in New Zealand unless the nature of the services is such that the services can be physically received at no time and place other than the time and place at which the services are physically performed. 1C For the purposes of subsection (1)(jb), the services that are the arranging of the underlying services may include more than 1 supply if the supplies are made to facilitate the supply of the underlying services. 1D Subsection (1)(a), (c), (cb), (d), and (f) do not apply to a supply, by a registered person who is a redeliverer and supplier under section 60E , of services in relation to a supply of distantly taxable goods that is charged with tax under section 8 at a rate of more than zero. 2 Subsection (1)(k) and (1)(l) do not apply to a supply of services under an agreement that is entered into, whether directly or indirectly, with a person (person A) who is a non-resident if— a the performance of the services is, or it is reasonably foreseeable at the time the agreement is entered into that the performance of the services will be, received in New Zealand by another person (person B), including— i an employee of person A; or ii if person A is a company, a director of the company; and b it is reasonably foreseeable, at the time the agreement is entered into, that person B will not receive the performance of the services in the course of making taxable or exempt supplies. 3 For the purpose of subsection (1)(k) , (1)(l) and (1)(ma) , and subsection (1)(n) as modified by subsection (4)(b), outside New Zealand , for a company or an unincorporated body that is not resident, includes a minor presence in New Zealand, or a presence that is not effectively connected with the supply. 3B For the purpose of subsection (1)(k), outside New Zealand , for a natural person, includes a minor presence in New Zealand that is not directly in connection with the supply. 4 Subsection (1)(n) applies only to the extent that— a the rights are for use outside New Zealand; or b the services are supplied to a person who is a non-resident and who is outside New Zealand when the services are performed. 5 This section does not apply to supplies of telecommunications services. 6 The availability of a deduction under subsection (1)(q) and (r) must be determined using a method allowed by section 20E . 7 Subsection (1)(x) does not apply to a supply of services for which the supplier subsequently makes an election under section 19K(9) .
(1985)(0141)(section)(11ab)Zero-rating of telecommunications services#
1 A supply of services that is chargeable with tax under section 8 must be charged at the rate of 0% if— a the services are the supply of telecommunications services to an overseas telecommunications supplier by a telecommunications supplier who is a resident ; or b the services are the supply of telecommunications services to a person , not being an overseas telecommunications supplier, for a telecommunications service that is initiated outside New Zealand under section 8(9) ; or c the services are inbound mobile roaming services supplied to a non-resident. 2 Subsection (1)(b) does not apply to outbound mobile roaming services.
(1985)(0141)(section)(11b)Zero-rating of some supplies by territorial authorities or water organisations , some supplies involving contributions to local authorities or water organisations#
1 A supply of services that is chargeable with tax under section 8 must be charged at the rate of 0% if the supplier is a territorial authority and the consideration for the supply is proceeds from the local authorities petroleum tax paid to the supplier under section 198 of the Local Government Act 1974 . 1B If a supply under section 5(7B) of goods and services by a local authority or a water organisation to a registered person is chargeable with tax under section 8 , the supply must be charged at the rate of 0% to the extent that the contribution made by the registered person to the local authority or the water organisation consists of land. 1C If a supply under section 5(7C) of goods and services by a person to a local authority or a water organisation is chargeable with tax under section 8 , the supply must be charged at the rate of 0% if the local authority or the water organisation is a registered person. 2 For the purpose of subsection (1)— local authorities petroleum tax is local authorities petroleum tax levied in accordance with Part 11 of the Local Government Act 1974 territorial authority means a territorial authority within the meaning of the Local Government Act 2002 .
(1985)(0141)(section)(11c)Treatment of supplies by operators of loyalty programmes#
1 This section applies when an operator of a loyalty programme makes a supply of services by entering into an arrangement (a loyalty transaction ) with another person (the purchaser ) through which the operator receives consideration for providing loyalty points to a third person as directed by the purchaser. 2 The operator may defer the time of the supply of the services under section 9(9) to the time at which loyalty points are redeemed for reward if they meet the requirements of subsections (3) to (5). 3 The first requirement is that 25% or more of the operator's taxable supplies must be zero-rated supplies of goods or services. The 25% threshold— a may be met by including the taxable activity of an associated person: b must be met for the 12-month period that ends with the month in which the supply of services under the loyalty transaction is made, and the operator must have reasonable grounds for believing the threshold will be met for the 12-month period that begins with the month in which that supply of services is made. 4 The second requirement is that— a the operator or an associated person must make supplies of goods or services in a business activity (the main business activity ) that is an activity other than a business of operating a loyalty programme; and b the loyalty points supplied by the operator must only be able to be redeemed for reward as part of the main business activity. 5 The third requirement is that when the loyalty points are redeemed, the operator must be able to identify whether— a tax under section 8 has been imposed on the supply of the loyalty points: b the time of supply has been deferred under section 9(9) . 6 If the operator has a partner in an associated loyalty programme, the second requirement is still treated as met if, in addition to those requirements, loyalty points supplied by the operator are able to be redeemed for reward by the partner.
(1985)(0141)(section)(12)Imposition of goods and services tax on imports#
1 Notwithstanding anything in this Act, a tax to be known as goods and services tax shall be levied, collected, and paid in accordance with the provisions of this section at the rate of 15 % on the importation of goods (not being fine metal) into New Zealand, being goods that are— a entered therein, or delivered, for home consumption under the Customs and Excise Act 2018 ; or b entered for delivery to a manufacturing area licensed under section 59 of the Customs and Excise Act 2018 ; or c before their entry, or delivery, for home consumption or, as the case may be, entry for delivery to a manufacturing area licensed under section 59 of the Customs and Excise Act 2018 , dealt with in breach of any provision of the Customs and Excise Act 2018 ,— by reference to the value of the goods as determined under subsection (2). 1A Goods and services tax is not payable under subsection (1) for any goods if the chief executive of the New Zealand Customs Service is satisfied that, at the time of importation or entry for home consumption under the Customs and Excise Act 2018 ,— a the goods are intended solely for the use of an organisation, visiting force, expedition, or other body approved by the chief executive of the New Zealand Customs Service that may be established or temporarily based in New Zealand under an agreement or arrangement entered into by or on behalf of the Government of New Zealand with the Government of another State, the United Nations, or any other international organisation; or b the goods are intended solely for the use of a person temporarily resident in New Zealand for the purpose of serving as a member of any approved organisation, visiting force, expedition, or other body. 1AB Goods and services tax is not payable under subsection (1) for any goods if the chief executive of the New Zealand Customs Service is satisfied that, at the time of importation or entry for home consumption under the Customs and Excise Act 2018 (the current importation ),— a goods and services tax has been paid on the importation or entry for home consumption of the goods or substantially the same goods on another occasion (the original importation ) before the current importation; and b the goods and services tax paid on the original importation goods has not been refunded, drawnback, or otherwise remitted; and c the goods of the current importation are goods that are the replacement, repair, or refurbishment of the original importation goods under a written warranty or a written returns policy. 1B For the purposes of subsection (1), the value of distantly taxable goods does not include the amounts referred to in subsection (2)(a) and (c) if a registered person before the importation includes tax under section 8 at a rate of more than zero in the price of a supply of the goods. 1C For the purposes of determining whether an item of goods in a consignment is goods to which subsection (1B) applies, the price, before the importation, of the supply of the item is treated as not including tax under section 8 at a rate of more than zero unless the information available to the New Zealand Customs Service at the time of the importation of the item— a sufficiently identifies the item and the registered person who includes the tax in the price of the supply of the item: b is information relating to the item that is acceptable to the Commissioner for the purposes of this subsection. 2 For the purposes of subsection (1), the value of goods imported into New Zealand shall be the sum of the following amounts (excluding any tax charged under this Act): a the amount of the value of the goods determined in accordance with Schedule 4 of the Customs and Excise Act 2018 (whether or not duty is payable under that Act); and b the amounts of duty (if any) and tax (if any) payable on those goods under the Customs and Excise Act 2018 , but not including any tax levied or charged under this Act; and c the amount paid or payable to transport the goods to New Zealand and to insure the goods for such transport, if not already included under paragraph (a) ; and d the amount of levy paid or payable on goods under the Climate Change Response Act 2002 . 3 Subject to this section, tax levied under subsection (1) shall be collected and paid in accordance with the Customs and Excise Act 2018 . 4 The following provisions shall apply to the collection, payment, and enforcement of goods and services tax levied under subsection (1): a the Customs and Excise Act 2018 , except— i the provisions referred to in paragraphs (b) to (d) of this subsection; and ii sections 146 , 153 , and 404 ; and b sections 151 and 152 of the Customs and Excise Act 2018 : provided that this paragraph shall apply only in respect of goods that are imported by the same person as the person who exported them from New Zealand if, at the time of their export from New Zealand, those goods were not— i a supply of goods charged with tax at the rate of 0% pursuant to section 11 ; or ii a supply of goods, made before 1 October 1986, that would have been charged with tax at the rate of 0% pursuant to section 11 if the supply of those goods had taken place on 1 October 1986; and c sections 142 to 145 , 149 , 150 , and 406 of the Customs and Excise Act 2018 : provided that this paragraph shall not apply to any registered person in respect of goods imported for the purpose of carrying on that person's taxable activity if the person is entitled to make an input tax deduction under section 20(3) in respect of the goods ; and d section 147 of the Customs and Excise Act 2018 , where a person imports goods and the person is either not a registered person or the person is a registered person but not entitled to make an input tax deduction under section 20(3) in respect of the imported goods, if— i the imported goods or substantially the same goods are exported by the person within 12 months of the goods’ importation: ii the imported goods or substantially the same goods are exported by the person as a return under a written warranty or a written returns policy in effect at the time of the export; and e reference numbers 40, 45, 70, 71 , 80, 81, and 82 of Part 2 of the Tariff (as defined in section 2(1) of the Tariff Act 1988 ) if— i the goods are entitled to be entered under any of these reference numbers; or ii the goods are entitled to be entered duty free under Part 1 of the Tariff (as so defined), but would have been entitled to be entered under any of these reference numbers if the goods had been dutiable under Part 1 of the Tariff (as so defined). 5 No liability to goods and services tax shall arise under any provision of the Customs and Excise Act 2018 by virtue of the operation of subsection (3) or subsection (4). 6 For the purposes of this section— a the terms fine metal , New Zealand , person , and registered person have the same meanings as defined in section 2 : b the term taxable activity has the same meaning as defined in section 6 .
(1985)(0141)(section)(12b)Reimbursement of tax by supplier if recipient charged tax on both supply and importation#
1 This section applies if a registered person makes a supply of goods, that involves the importation of the goods into New Zealand and is treated as being a supply of distantly taxable goods charged with tax at a rate of more than zero, and receives consideration for the supply that includes an amount as tax charged under section 8 on the supply. 2 The registered person must reimburse the recipient of the supply for the amount received as tax charged under section 8 if the supplier receives a request from the recipient and a declaration from the recipient, or other confirmation, that the amount of tax charged under section 12 on the importation was paid when the goods were imported.
(1985)(0141)(section)(12c)Information for importation of goods including distantly taxable goods#
A registered person who makes a supply of distantly taxable goods, on which tax at a rate greater than 0% is charged under section 8(1) , must take reasonable steps to ensure that the New Zealand Customs Service has available, by the time of the importation of the goods,— a the name and registration number of the registered person: b information indicating the items included in the supply, or imported with the supply, for which the amount of tax included in the price of the supply is more than zero: c information indicating the items included in the supply, or imported with the supply, for which the amount of tax included in the price of the supply is zero: d information that is acceptable to the Commissioner in substitution for information referred to in paragraphs (a) to (c).
(1985)(0141)(section)(14)Exempt supplies#
1 The following supplies of goods and services shall be exempt from tax: a the supply of any financial services (together with the supply of any other goods and services, supplied by the supplier of those financial services, which are reasonably incidental and necessary to that supply of financial services), not being a supply referred to in subsection (1B) : b the supply by any non-profit body of any donated goods and services: c the supply of accommodation in any dwelling by way of— i hire; or ii a service occupancy agreement; or iii a licence to occupy: ca the supply of leasehold land by way of rental (not being a grant or sale of the lease of that land) to the extent that that land is used for the principal purpose of accommodation in a dwelling erected on that land: cb the supply of property by way of lease that is to be used for the principal purpose of accommodation in a dwelling by any person, other than a registered person in the course or furtherance of a taxable activity: d the supply, being a sale, by any registered person in the course or furtherance of any taxable activity of— i any dwelling; or ii the reversionary interest in the fee simple estate of any leasehold land,— that has been used by the registered person for a period of 5 years or more before the date of the supply exclusively for the making of any supply or supplies referred to in paragraph (c) , (ca), or (cb) : e the supply of any fine metal, not being a supply which, but for this paragraph, would be charged with tax at the rate of 0% pursuant to section 11 . 1B The following supplies are excluded from the exemption under subsection (1): a a supply of financial services that, in the absence of subsection (1)(a), would be charged with tax at the rate of 0% under section 11A : b a supply described in paragraph (b) of the definition of associated supply: c a supply of goods and services which (although being part of a supply of goods and services which, but for this paragraph, would be an exempt supply under subsection (1)(a)) is not in itself, as between the supplier of that first-mentioned supply and the recipient, a supply of financial services in respect of which subsection (1)(a) applies. 2 A supplier and a recipient may agree, recording their agreement in a document , that a supply under subsection (1)(cb) is not an exempt supply if— a the lease was entered into before 16 May 2000; and b the supplier has, before 16 May 2000, treated a supply under the lease as being a taxable supply. 3 An amount is treated as being consideration for an exempt supply if it is— a penalty or default interest, or a charge in the nature of penalty or default interest, that is imposed— i under a contract for the supply of goods and services: ii under an enactment: b a penalty imposed on unpaid rates under the Local Government (Rating) Act 2002 : c a postponement fee, or a part of a postponement fee, that is imposed under section 88 of the Local Government (Rating) Act 2002 and that relates to financial costs of the local authority arising from a postponement of rates.
(1985)(0141)(section)(15)Taxable periods#
1 A registered person's taxable period must be one of the following : a a 6-month period, if subsection (2) applies: b a 2-month period: c a 1-month period, if subsection (3) or (4) applies. 2 A person’s taxable period may be a 6-month period if the person applies to the Commissioner to pay on that basis and— a the person’s taxable supplies in a 12-month period are no more, and are not likely to be more, than $500,000: b the person makes 80% or more of the person’s taxable supplies for an income year during a period of 6 months or less that ends with, or less than 1 month before, the end of the income year and has not had a 6-month period as a taxable period under this paragraph in the 24-month period before the application. 3 A person's taxable period may be a 1-month period if the person applies to the Commissioner to pay on that basis. 4 A person's taxable period must be a 1-month period if the person's taxable supplies in a 12-month period are more, or are likely to be more, than $24,000,000. 5 For the purposes of subsections (2) and (4),— a the 12-month period is a period that starts on the first day of a month and ends on the last day of a month or is a period of approximately 12 months consisting of taxable periods approved for the person : b the amount of a person's taxable supplies does not include the amount of taxable supplies arising as part of— i the ending, including a premature ending, of a taxable activity carried on by the person: ii a substantial and permanent reduction in the size or scale of a taxable activity carried on by the person: iii the replacement of plant or a capital asset used in a taxable activity carried on by the person: c the Governor-General, from time to time, may declare by Order in Council another amount as the limit applying to the value of a person's taxable supplies. 6 Despite subsections (1) to (4), the taxable period of a non-resident supplier whose only supplies in New Zealand are supplies of distantly taxable goods, or remote services to which section 8(3)(c) applies, or listed services referred to in section 8C , is a 3-month period, based on a first quarter ending on 31 March. 7 Despite subsection (6), a non-resident supplier of distantly taxable goods that becomes a registered person in the period beginning on 1 December 2019 and ending on 31 December 2019 has a first taxable period of 1 December 2019 to 31 March 2020. 8 An order under subsection (5)(c) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1985)(0141)(section)(15b)Taxable periods aligned with balance dates#
1 Unless section 15(3) or (4) applies, a person with a provisional tax liability must have a taxable period that is either a 2-month period or a 6-month period. 2 A person must have a taxable period that is aligned with the person's balance date under section 33 or 38 of the Tax Administration Act 1994 , reflecting the applicable payment dates in Schedule 3 , Part A of the Income Tax Act 2007 . 3 For the purposes of subsection (2), a person whose balance date changes during an income year must,— a before the new balance date, use the payment frequency applying at the start of the income year: b after the new balance date, use the cycle of taxable periods starting on the first day of the new income year. 4 If a person’s cycle of taxable periods is not aligned with the person's balance date and the person has a provisional tax liability for a tax year, the Commissioner must adjust the person's taxable periods by truncating the last taxable period before the balance date so that the taxable period and income year end on the same date. 4B For the purposes of subsection (4), a person’s cycle of taxable periods is aligned with their balance date if the person’s last taxable period before the balance date ends on a date approved by the Commissioner under section 15EB(2) . 5 The Commissioner may make the adjustment in subsection (4) if— a the person's income tax liability indicates that a provisional tax liability is likely to arise: b the person asks for the adjustment. 6 In this section, balance date , for a registered person mean,— a if neither of paragraphs (b) and (c) applies, the person's annual balance date for their accounts for the income year corresponding to the tax year for which the person must provide a return of income under the Tax Administration Act 1994 : b if the person has an income year that coincides with the tax year or is not required to provide a return of income for the tax year, 31 March: c if the person is a non-resident company that does not have a fixed establishment in New Zealand, 31 March.
(1985)(0141)(section)(15c)Changes in taxable periods#
1 A person to whom section 15(1)(b) or (c) applies may change the person’s taxable period to a 6-month period if the person meets the requirements of section 15(2) . 2 A person to whom section 15(1)(a) applies, who does not meet the requirement of section 15(2)(b) and fails to meet the requirement of section 15(2)(a) in relation to a 12-month period, is required to change the person’s taxable period at the end of the taxable period ending on or after the end of the 12-month period, if subsection (2B) does not apply. 2B A person who fails to meet the requirement of section 15(2)(a) in relation to a 12-month period is relieved from the requirement under subsection (2) to change the person’s taxable period if the person— a is likely to meet the requirement of section 15(2)(a) in relation to the following 12-month period; and b is not relieved by this subsection from a requirement under subsection (2) arising from a failure to meet the requirement of section 15(2)(a) in relation to the preceding 12-month period. 3 A person to whom section 15(1)(a) applies may apply to the Commissioner, in a way acceptable to the Commissioner, to change the person's taxable period to a 2-month period . 3B A person to whom section 15(1)(a) or (b) applies may apply to the Commissioner, in a way acceptable to the Commissioner, to change the person's taxable period to a 1-month period . 3C A person to whom section 15(1)(c) applies may apply to the Commissioner, in a way acceptable to the Commissioner, to change the person's taxable period to a 2-month period unless section 15(4) applies. 4 A person whose taxable period is based on a 6-month or 2-month cycle is treated as having changed to a 1-month cycle if— a the threshold in section 15(4) applies at the end of a taxable period to the person's taxable supplies; and b the person has not notified the Commissioner of a change of status under section 53(1)(ca) before the end of the next taxable period. 4B Subsection (4C) applies when a non-resident person who has a 3-month taxable period makes supplies in New Zealand that do not meet the requirements of section 15(6) . 4C The person must apply to the Commissioner for a change to one of the taxable periods set out in section 15(1) and determined under section 15(2) to (5) . The person must make the change at the end of the first taxable period in which their supplies do not meet the requirements of section 15(6) . 5 A return provided after a change in taxable period must not include amounts for a period for which a return has already been provided.
(1985)(0141)(section)(15d)When changes in basis of taxable periods take effect#
1 This section applies if a registered person, who qualifies under section 15 ,— a applies under section 15B(5)(b) or 15C to change the basis on which the person's taxable period is set ; or b is required because of section 39B of the Tax Administration Act 1994 to change the basis on which the person's taxable period is set. 2 A change in taxable period under subsection (1)(a) or (b) takes effect at the end of the taxable period in which the person applies or is required to change the basis on which the person's taxable period is set. 2BA Despite subsection (2), the change in taxable period under subsection (1)(a) or (b) takes effect on the date of the person’s registration in the case of a registered person who applies to change the basis on which their taxable period is set— a if the person registered under this Act in November, on or before 20 January following that registration; or b in all other cases, within 35 days after the end of the month in which the person registered under this Act. 3 Despite subsections (2) and (2BA) , for a person to whom section 15B applies, the Commissioner must adjust the effective date of the change in taxable period if, as a result of the change, the person's taxable period is not aligned with the person's balance date. 4 Section RC 27 of the Income Tax Act 2007 overrides this section.
(1985)(0141)(section)(15e)Meaning of end of taxable period#
1 A taxable period ends on the last day of a month. 2 Despite subsection (1), a taxable period may have an end date that is not the last day of a month if the Commissioner approves a change in end date for a registered person under section 15EB . However, a registered person who has a change of end date approved under section 15EB(2) may subsequently choose to use the default end date under subsection (1). 2B A person who chooses to use the default end date as described in subsection (2) must notify the Commissioner of the change. 3 Subsection (4) applies if 1 or more of the following events occurs in relation to a registered person: a the natural person dies or is made bankrupt: b the company goes into liquidation or receivership, or ceases to exist on amalgamation (as defined in section YA 1 of the Income Tax Act 2007 ). 4 Despite subsection (1), if an event referred to in subsection (3) occurs, the date of the event is treated as the end of the person's taxable period.
(1985)(0141)(section)(15eb)Commissioner’s approval for changes in end dates of taxable periods#
1 Despite section 15E(1) , the Commissioner may give approval under subsection (2) for a change in end date of a registered person’s taxable period in order to reduce the compliance costs that would arise if the person’s taxable period was required to end on the last day of a month. For example, they may have accounting systems that are not aligned with the cycle of calendar months, or they may intend to become a member of a GST group or leave a group during a taxable period. 2 On application by the person, the Commissioner may approve a change in the end date of their taxable period to a day that is not the last day of a month if the Commissioner is satisfied that— a the person has good commercial reasons for the change of end date; and b making the change is consistent with the purpose set out in subsection (1). 3 The Commissioner may withdraw an approval of change of end date given under subsection (2) at any time if the Commissioner considers a requirement set out in subsection (2)(a) or (b) is not met. 4 Subsection (5) applies— a to a registered person other than— i a person whose taxable period is a 6-month period under section 15(1)(a) : ii a non-resident supplier whose taxable period is a 3-month period under section 15(6) ; and b when the person— i has an accounting cycle that consists of 13 periods in a 12-month period that are each 4 weeks, or approximately 4 weeks, in length; and ii in relation to the accounting cycle, has a change of end date approved under subsection (2). 5 For the purposes of subsections (1) and (2), the Commissioner may prescribe a method that the person may use to determine an approved taxable period end date for their circumstances. The method must provide— a a system of deciding the end dates for the person’s taxable periods; and b a way to enable the person to determine the corresponding due dates for the person’s filing and payment obligations under this Act.
(1985)(0141)(section)(15ec)When changes in end dates of taxable periods take effect: initial approval#
1 When a registered person has approval under section 15EB(2) to change the end date of their taxable period, the change takes effect at— a the end of the taxable period in which they make the application; or b the end of a later taxable period nominated by them and approved by the Commissioner. 2 Despite subsection (1), the Commissioner may approve a change in the end date of the person’s taxable period to take effect at the start of the taxable period in which they apply for the change but only if they can show that it was not practicable for them to apply for the change before the start of the period in which the change is to take effect. 3 The approval of the change in end date continues to have effect until— a the Commissioner withdraws the approval under section 15EB(3) ; or b the person chooses to have the taxable period end date determined under section 15E(1) ; or c the Commissioner approves a new end date for the taxable period under section 15EB(2) .
(1985)(0141)(section)(15ed)When changes in end dates of taxable periods take effect: post-approval changes#
1 This section applies when a registered person, who has approval to change the end date of their taxable period under section 15EB(2) , subsequently— a chooses to use the default end date set out in section 15E(1) : b is required to use the default end date set out in section 15E(1) because— i the Commissioner has withdrawn approval for the person’s change in end date under section 15EB(3) ; and ii no other end date has been approved for the person’s taxable period under section 15EB(2) . 2 The later change in end date takes effect at— a the end of the taxable period in which, as applicable,— i the person chooses to use the default end date; or ii the Commissioner withdraws approval for the change in end date under section 15EB(3) ; or b the end of a later taxable period nominated by the person and approved by the Commissioner.
(1985)(0141)(section)(16)Taxable period returns#
1 A registered person must provide a return setting out the amount of tax payable by them for a taxable period, calculated under section 20 . 2 A return required by subsection (1) must be provided on or before— a the 28th of the month following the end of the taxable period, if paragraph (b) or (c) do not apply; or b 15 January, if the month following the end of the taxable period is December; or c 7 May, if the month following the end of the taxable period is April. 3 If the circumstances of a non-profit body or a particular case mean a variation is required in the date on which a return must be provided, the Commissioner may vary the date. 4 A person who ceases to be a registered person must provide a final return for the part of the last taxable period for which they were registered. 5 A return required by subsection (4) must be provided on or before— a the 28th of the month following the end of the taxable period, if paragraph (b) or (c) do not apply; or b 15 January, if the month following the end of the taxable period is December; or c 7 May, if the month following the end of the taxable period is April. 6 A return must contain a notice of the assessment that must be made under section 92B of the Tax Administration Act 1994 .
(1985)(0141)(section)(17)Special returns#
1 Where goods are deemed to be supplied by a person pursuant to section 5(2) , the person selling the goods, whether or not that person is a registered person, shall — a furnish to the Commissioner in the prescribed form a return showing— i that person's name and address and, if registered, registration number; and ii the name, address, and , if registered, registration number of the person whose goods were sold; and iii the date of the sale; and iv the description and quantity of the goods sold; and v the amount for which they were sold and the amount of tax charged on that supply; and vi such other particulars as may be prescribed; and b pay to the Commissioner the amount of tax charged on that supply; and c furnish to the person whose goods were sold, details of the information shown on the return referred to in paragraph (a),— and the person selling the goods and the person whose goods were sold shall exclude from any return, other than a return required pursuant to this subsection, which either or both may be required to furnish under this Act, the tax charged on that supply of goods. 1B The actions required of a person under subsection (1)(a) to (c) must be completed, on or before — a the 28th of the month following the end of the month in which the relevant sale was made, if paragraphs (b) or (c) do not apply; or b 15 January, if November is the month in which the relevant sale was made; or c 7 May, if March is the month in which the relevant sale was made. 2 Any amount of tax charged on any supply of goods to which this section applies shall be deemed, for the purposes of this Act, to be tax payable and shall be recoverable as a debt due to the Crown. 3 A return must contain a notice of the assessment that must be made under section 92B of the Tax Administration Act 1994 .
(1985)(0141)(section)(18)Other returns#
In addition to the returns specified in sections 16 , 17 , and 19B , the Commissioner may require any person, whether a registered person or not, to furnish (whether on that person's own behalf or as an agent or trustee) to the Commissioner such further or other returns in the prescribed form as and when the Commissioner requires for the purposes of this Act.
(1985)(0141)(section)(19)Accounting basis#
1 Subject to sections 19A to 19DB , every registered person must account for tax payable on an invoice basis for the purpose of section 20 . 1B Despite subsection (1), if the Commissioner registers a non-resident person under section 54B , the person must account for tax payable on a payments basis for the purpose of section 20 . 2 The Commissioner may, on application in that behalf by a registered person, direct that for the purposes of section 20 the registered person account for tax payable— a on a payments basis, if the registered person satisfies the requirements of section 19A(1) ; or b on a hybrid basis. 3 The Commissioner may, on application in that behalf by a registered person who pursuant to a direction of the Commissioner accounts for tax payable on a hybrid basis or a payments basis, direct that the registered person account for tax payable— a on an invoice basis; or b on a hybrid basis; or c on a payments basis, if the registered person satisfies the requirements of section 19A(1) . 3B Despite subsection (3), a liquidator, receiver, or administrator (as defined in section 239B of the Companies Act 1993 ) of a registered person who accounts for tax payable on a payments basis may not apply to change the registered person's accounting basis to an invoice basis. 4 Where the Commissioner gives a direction in respect of a registered person's accounting basis under subsection (2) or subsection (3) of this section or under section 19A(2) , the registered person shall account for tax payable on the accounting basis directed by the Commissioner with effect from— a the commencement of the taxable period immediately following the taxable period during which the direction is given by the Commissioner, in any case to which paragraph (b) or paragraph (c) does not apply; or b the person's registration under this Act, where the direction is given by the Commissioner before the end of the first taxable period of the person that follows that registration; or c the commencement of such other taxable period as the Commissioner considers equitable, where the Commissioner and the person so agree.
(1985)(0141)(section)(19a)Requirements for accounting on payments basis#
1 The Commissioner shall not direct any registered person to account for tax payable on a payments basis under section 19 unless— a the registered person is— iii a non-profit body; or iv a non-resident; or b in respect of the registered person— i at the end of any month, the total value of the person's taxable supplies in the period of 12 months then ending has not exceeded $2,000,000 (or such greater amount as the Governor-General may, from time to time, by Order in Council declare); or ii in the period of 12 months beginning on the first day of any month, the total value of the person's taxable supplies is not likely to exceed the amount specified in or under subparagraph (i); or c the Commissioner is satisfied that, due to the nature, volume, and value of taxable supplies made by the registered person and the nature of the accounting system employed by the person, it would be appropriate for the person to furnish returns under this Act on a payments basis. 2 Where the Commissioner is satisfied (whether by a notification given by the registered person under section 53(1)(cb) or otherwise) that a registered person who has been directed to account for tax payable on a payments basis has ceased to satisfy the conditions set out in paragraphs (a) to (c) of subsection (1), the Commissioner shall either— a direct that the registered person account for tax payable on an invoice basis; or b on application by the registered person , direct that the registered person account for tax payable on a hybrid basis. 3 For the purposes of subsection (2), a registered person shall not be treated as having ceased to satisfy the conditions of subsection (1) by reason only that the total value of the registered person's taxable supplies has exceeded, or as the case may be will exceed, the amount specified by or under subsection (1)(b) solely as a consequence of— a any ending of, including a premature ending of , or any substantial and permanent reduction in the size or scale of, any taxable activity carried on by that person; or b the replacement of any plant or other capital asset used in any taxable activity carried on by that person. 4 An order under subsection (1)(b)(i) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1985)(0141)(section)(19b)Particulars to be furnished and prepared where change in accounting basis#
1 Where the Commissioner directs a change in a registered person's accounting basis under section 19 or section 19A , the registered person shall furnish to the Commissioner particulars in the prescribed form calculating the tax payable in respect of the change in accounting basis. 2 The particulars required to be furnished under subsection (1) shall be furnished to the Commissioner not later than the last day for furnishing a return pursuant to section 16 for the taxable period preceding that in which the direction of the Commissioner takes effect. 2B The particulars required by subsection (1) must be furnished in a return that contains a notice of the assessment that must be made under section 92B of the Tax Administration Act 1994 . 3 Where the Commissioner directs a change in a registered person's accounting basis under section 19 or section 19A , the registered person shall— a where the registered person has been directed to change from an invoice to a payments basis of accounting, or from a payments basis to an invoice basis,— i prepare a list of creditors of the registered person in relation to that person's taxable activity, showing the amounts due by that person as at the last day of the taxable period preceding that in which the direction takes effect; and ii prepare a list of debtors of the registered person in relation to that person's taxable activity, showing the amounts due to that person as at the last day of the taxable period preceding that in which the direction takes effect: b where the registered person has been directed to change from an invoice to a hybrid basis of accounting, or from a hybrid basis to an invoice basis, prepare a list of creditors of the registered person in relation to that person's taxable activity, showing the amounts due by that person as at the last day of the taxable period preceding that in which the direction takes effect: c where that registered person has been directed to change from a payments basis to a hybrid basis of accounting, or from a hybrid basis to a payments basis, prepare a list of debtors of the registered person in relation to that person's taxable activity, showing the amounts due to that person as at the last day of the taxable period preceding that in which the direction takes effect.
(1985)(0141)(section)(19c)Tax payable, or refund, where change in accounting basis#
1 Every registered person whose accounting basis is changed pursuant to section 19 , 19A , or 87 , as applicable, shall, not later than the last day allowed under section 19B(2) for furnishing particulars in respect of the change, pay to the Commissioner the tax payable (if any) as determined pursuant to this section. 2 Where a registered person changes from an invoice basis to a payments basis of accounting, the tax payable under subsection (1) shall be an amount determined in accordance with the following formula: a − b where— a is an amount equal to the aggregate amount of the input tax deducted pursuant to section 20(3) in relation to the amounts due that are required to be shown in the list of creditors required to be prepared by the registered person under section 19B(3)(a)(i) ; and b is an amount equal to the aggregate amount of output tax accounted for pursuant to section 20(3) in relation to the amounts due that are required to be shown in the list of debtors required to be prepared by the registered person under section 19B(3)(a)(ii) . 3 Where a registered person changes from a payments basis to an invoice basis of accounting, the tax payable under subsection (1) shall be an amount determined in accordance with the following formula: a − b where— a is an amount equal to the aggregate amount of output tax that would have been accounted for pursuant to section 20(3) , in relation to the amounts due that are required to be shown in the list of debtors required to be prepared by the registered person under section 19B(3)(a)(ii) , if the person had been accounting for tax payable on an invoice basis; and b is an amount equal to the aggregate amount of the input tax that would have been deducted pursuant to section 20(3) , in relation to the amounts due that are required to be shown in the list of creditors required to be prepared by the registered person under section 19B(3)(a)(i) , if the registered person had been accounting for tax payable on an invoice basis. 4 Where a registered person changes from a hybrid basis to an invoice basis of accounting, the tax payable under subsection (1) shall be an amount determined in accordance with the following formula: a − b where— a is zero; and b is an amount equal to the aggregate amount of input tax that would have been deducted pursuant to section 20(3) , in relation to the amounts due that are required to be shown in the list of creditors required to be prepared by the registered person under section 19B(3)(b) , if the person had been accounting for tax payable on an invoice basis. 5 Where a registered person changes from a hybrid basis to a payments basis of accounting, the tax payable under subsection (1) shall be an amount determined in accordance with the following formula: a − b where— a is zero; and b is an amount equal to the aggregate amount of output tax accounted for pursuant to section 20(3) in relation to the amounts due that are required to be shown in the list of debtors required to be prepared by the registered person under section 19B(3)(c) . 6 Where a registered person changes from an invoice basis to a hybrid basis of accounting, the tax payable under subsection (1) shall be an amount determined in accordance with the following formula: a − b where— a is an amount equal to the aggregate amount of input tax deducted pursuant to section 20(3) in relation to the amounts due that are required to be shown in the list of creditors required to be prepared by the registered person under section 19B(3)(b) ; and b is zero. 7 Where a registered person changes from a payments basis to a hybrid basis of accounting, the tax payable under subsection (1) shall be an amount determined in accordance with the following formula: a − b where— a is an amount equal to the aggregate amount of output tax that would have been accounted for pursuant to section 20(3) , in relation to the amounts due that are required to be shown in the list of debtors required to be prepared by the registered person under section 19B(3)(c) , if the person had been accounting for tax payable on a hybrid basis; and b is zero. 8 Subject to this Act, if, in relation to any particulars required to be furnished by section 19B , the amount determined in accordance with subsection (2) or subsection (3) or subsection (4) or subsection (5) of this section is a negative amount, the amount of that negative amount shall be refunded to the registered person by the Commissioner pursuant to section 46 . 9 For the purposes of this Act, any previous adjustment made to input tax or output tax, as the case may be, when a registered person changed— a from an invoice basis to a payments or a hybrid basis, as the case may be; or b from a payments basis to an invoice or a hybrid basis, as the case may be; or c from a hybrid basis to an invoice or a payments basis, as the case may be,— shall be deemed to have been deducted, or accounted for, as the case may be, pursuant to section 20(3) .
(1985)(0141)(section)(19d)Invoice basis for supplies over $225,000#
1 A registered person who makes a supply of goods and services for a consideration of more than $225,000 must account for tax payable on an invoice basis for that supply. 2 Subsection (1) does not apply if the supply of goods and services is a short term agreement for the sale and purchase of property or services, as that term is defined in section YA 1 of the Income Tax Act 2007 , except that the reference to 93rd day is to be read as on or before the day that is 1 year . 2B Subsection (1) does not apply if the supplier is a non-profit body that determines on the basis of reasonable information that, at the time of supply, the recipient— a is not a registered person; and b is either— i not intending to use the goods and services for the purposes of carrying on a taxable activity; or ii intending to use the goods and services for the purposes of carrying on a taxable activity but only after the full consideration for the supply is paid to the supplier. 3 For the purpose of subsection (1), the Commissioner may treat a registered person as having made a supply of goods and services for a consideration of more than $225,000 if— a the person has made more than 1 supply and the sum of the consideration for each supply is more than $225,000 irrespective of whether each supply is one to which subsection (2) applies; and b the Commissioner considers that the person made more than 1 supply to avoid the application of subsection (1).
(1985)(0141)(section)(19db)Optional accounting rule for supplies of taxable accommodation through electronic marketplaces#
1 This section applies in relation to a supply of listed services described in subsection (2) for which a registered person must account, as applicable, for— a output tax on the supply: b input tax for a flat-rate credit related to the supply referred to in sections 8C(3)(b)(ii) and 20(3)(de) that is passed on to an underlying supplier. 2 The services referred to in subsection (1) are— a a listed service referred to in section 8C(2)(a) supplied through an electronic marketplace; and b other services that are closely connected to the listed service as described in section 8C(7) . 3 The person may choose to account for tax payable on the supply in or before the taxable period that includes the date that is 7 days after the performance of the services is completed. 4 When the person chooses to account for tax payable on the supply under subsection (3), the accounting rules in section 19(1) to (3) do not apply in relation to the supply.
(1985)(0141)(section)(19e)Definitions of types of record#
1 Supply correction information , for a taxable supply for which taxable supply information containing an inaccuracy has been issued, means— a the name and the registration number of the supplier; and b information identifying the taxable supply information; and c the date of the supply correction information; and d the correction to the taxable supply information, including, if relevant, a correction to the amount of tax charged for the supply. 2 Taxable supply information , for a taxable supply of goods or services, means,— a for a supply that is not referred to in paragraphs (d) to (g) and the consideration in money or money’s worth for the supply exceeds $1,000,— i the name and registration number of the supplier; and ii recipient details for the recipient , if the recipient is a registered person and informs the supplier of that status ; and iv the date of the invoice, or where no invoice is issued, the time of supply; and v a description of the goods or services; and vi if the amount of tax charged is the tax fraction of the consideration for the supply, the amount of the consideration for the supply and a statement that the amount includes a charge in respect of tax; and vii if subparagraph (vi) does not apply, the total amount of tax charged for the supply, the consideration for the supply excluding the tax, and the consideration for the supply including the tax: b for a supply that is not referred to in paragraphs (d) to (g) and the consideration in money or money’s worth for the supply exceeds $200 and does not exceed $1,000,— i the name and registration number of the supplier; and ii the date of the invoice or, where no invoice is issued, the time of supply; and iii a description of the goods or services; and iv if the amount of tax charged is the tax fraction of the consideration for the supply, the amount of the consideration for the supply and a statement that the amount includes a charge in respect of tax; and v if subparagraph (iv) does not apply, the total amount of tax charged for the supply, the consideration for the supply excluding the tax, and the consideration for the supply including the tax: c for a supply that is not referred to in paragraphs (d) to (g) and the consideration in money or money’s worth for the supply does not exceed $200, the supply information for the supply: d for a supply referred to in section 19G , which relates to imported supplies, the information given by section 19G(2): e for a supply referred to in section 19H , which relates to secondhand goods, the information given by section 19H(2): f for a supply referred to in section 19L , which relates to supplies by a member of a GST group or supplier group, the information given by section 19L(1) for a supply made by a member of a GST group, or the information given by section 19L(2) for a supply made by a member of a supplier group: g for a supply referred to in section 19M , which relates to supplies of distantly taxable goods, the information given by section 19M(2).
(1985)(0141)(section)(19f)Records of supplies#
1 A registered person who makes a supply of goods or services, or who receives a supply of goods or services for the purposes of carrying on a taxable activity, must have a record of the taxable supply information and supply correction information for the supply. 2 Despite subsection (1), a registered person is not required to keep a record of the GST registration number of the supplier if the amount of consideration for the supply is $200 or less.
(1985)(0141)(section)(19g)Records of imported supplies received by registered person#
1 A registered person who receives a supply of goods or services that is treated by section 8(4B) as being made in New Zealand, or who is required to account for output tax under section 20(3JC) , must meet the requirements of subsection (2) for a record of the supply. 2 The person must have a record of the supply showing— a the name and address of the supplier: b the date of the invoice or, where no invoice is issued, the time of supply: c a description of the goods or services supplied: d the consideration for the supply: f the amount of the consideration for the supply that the registered person has treated as not affecting the value of the supply in reliance on section 10(15C)(a) : g the amount of the consideration for the supply that the registered person has treated as not affecting the value of the supply in reliance on section 10(15C)(b) .
(1985)(0141)(section)(19h)Records of secondhand goods received by registered person#
1 This section applies when a registered person— a purchases a supply of secondhand goods, that is not a taxable supply, for more than $200; and b claims an input tax deduction in respect of the supply. 2 The person must have a record of the supply showing— a the name and address of the supplier; and b the date on which the secondhand goods were supplied; and c a description of the secondhand goods; and d the quantity or volume of the secondhand goods; and e the consideration for the supply.
(1985)(0141)(section)(19i)Records of supplies to nominated recipients#
A person who is nominated to receive a supply of goods under a contract to which section 60B(3), (4), and (6) apply, and to which the person is not a party, must have a record of the supply showing— a the name and address of the supplier; and b the date on which payment for the supply is made; and c a description of the goods; and d the consideration for the supply.
(1985)(0141)(section)(19j)Records of supplies by members of GST group or supplier group#
Where taxable supply information or supply correction information has been issued in respect of a supply by an active member of a GST group under section 55(1AM) or a supplying member of a supplier group under section 55B , the member issuing the taxable supply information or supply correction information must keep a record of the supply that includes— a the name of the active member or supplying member; and b the address of the active member or supplying member; and c the registration number of the active member or supplying member, if any.
(1985)(0141)(section)(19k)Taxable supply information: supplies by registered person#
1 A registered person who makes a taxable supply to another registered person must provide the recipient with taxable supply information for the supply within 28 days of a request for the taxable supply information. 2 Subsection (1) is overridden by subsections (4), (7), and (10) and section 19L . 3 A registered person who makes a taxable supply to a person other than a registered person must provide the recipient with taxable supply information for the supply within 28 days of a request for the taxable supply information. 4 A registered person who has a taxable supply from another registered person must provide the supplier with taxable supply information for the supply if— a the recipient and supplier agree that— i the supplier will not issue taxable supply information under subsection (1) for taxable supplies by the supplier to the recipient to which the agreement relates; and ii the recipient will issue taxable supply information, for each taxable supply by the supplier to the recipient to which the agreement relates; and b the recipient and supplier record the reasons for entering the agreement if the terms of the agreement are not part of the normal terms of business between the recipient and supplier; and c the Commissioner does not, before the supply, invalidate the agreement because the Commissioner considers that the recipient and the supplier have failed to comply with the agreement or with paragraph (b). 5 A registered person who provides taxable supply information under subsection (4) for a taxable supply must provide the supplier with taxable supply information for the supply within 28 days of the request for the taxable supply information, or by an alternative date agreed by the supplier and recipient. 6 If a supply of goods made under the exercise of a power is treated under section 5(2) as being a taxable supply of goods made by a person, the person who exercises the power must— a issue taxable supply information under subsection (1) or (3) for the person treated as being the supplier, as if the supplier were a registered person; and b if the supplier is not a registered person, include the supplier’s tax file number in the information instead of a registration number. 7 A supplier is not required to provide taxable supply information under subsection (1) or (3) for a taxable supply if subsection (8) does not apply and 1 or more of— a the amount of consideration for the supply does not exceed an amount (the threshold amount ), which is $200: b the supplier is a non-resident supplier who makes a supply of distantly taxable goods to which section 8(3)(ab) applies: c the supplier is a non-resident supplier who makes a supply of remote services to which section 8(3)(c) applies. 8 A supplier is required to provide taxable supply information under subsection (1) or (3) for a taxable supply if section 8(4F) applies to treat the supply as being made in New Zealand. 8B A recipient who is a registered person and receives a taxable supply when the consideration in money or money’s worth for the supply exceeds $1,000 must— a notify the supplier that they are a registered person; and b provide the supplier with their recipient details. 9 A non-resident supplier who makes a supply of distantly taxable goods to which section 8(3)(ab) applies or of remote services to which section 8(3)(c) applies may choose to provide taxable supply information for the supply to a recipient of the supply if— a the supply is not of a contract of insurance; and b the supply of goods or services was incorrectly treated— i as being made in New Zealand when the supply should have been treated as being made outside New Zealand under section 8(4D) or (4E) ; or ii as not being zero-rated when the supply should have been zero-rated under section 11A(1)(x) ; and c the value of the supply, in New Zealand currency as at the time of the supply, does not exceed $1,000; and d the recipient either or both— i notifies the supplier that the recipient is a registered person: ii provides the supplier with the registration number or New Zealand business number of the recipient. 10 Where the Commissioner is satisfied that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that taxable supply information be provided under this section, the Commissioner may determine that, for a supplier or a class of suppliers, subject to any conditions that the Commissioner may consider necessary,— a any 1 or more of the particulars specified in section 19E(2) shall not be contained in the taxable supply information; or b taxable supply information is not required to be provided.
(1985)(0141)(section)(19l)Taxable supply information: supplies by member of GST group or supplier group#
1 Taxable supply information for a member supply made by an active member of a GST group under section 55 must include— a either— i the name and registration number of the supplier; or ii the name and registration number of the representative member of the GST group; and b the other information that would be required if the supplier were not a member of a GST group. 2 Taxable supply information for a member supply made by a supplying member of a supplier group under section 55B must include— a either— i the name and registration number of the supplier; or ii the name and registration number of the issuing member for the supplier group; and b the other information that would be required if the supplier were not a member of a supplier group. 3 Taxable supply information for a member supply made by an active member of a GST group is treated as being provided by the issuing member for the GST group or by the representative member if the GST group does not have an issuing member. 4 Taxable supply information for a member supply made by a supplying member of a supplier group is treated as being provided by the issuing member for the supplier group.
(1985)(0141)(section)(19m)Taxable supply information: goods included in supplies of distantly taxable goods#
1 A registered person who makes a supply of distantly taxable goods at a price that includes tax under section 8(1) at a rate of more than zero must provide to the recipient of the supply, at the time of the supply, information for the goods in the supply and for other goods imported with the supply that contains the particulars given by subsections (2) and (3) or alternative particulars acceptable to the Commissioner. 2 The taxable supply information required by subsection (1) is— a the taxable supply information that would be required if the goods supplied were not distantly taxable goods and not imported with distantly taxable goods: b the date upon which the receipt is issued: c information indicating the items for which the amount of tax included is more than zero: d information indicating the items for which the amount of tax included is zero. 3 The consideration for the goods may be expressed in the currency of the consideration received by the supplier. 4 A registered person who omits to issue taxable supply information for a supply as required by subsection (1) and is requested by the recipient of the supply to provide taxable supply information for the supply must provide the information within 10 working days after the request.
(1985)(0141)(section)(19n)Supply correction information#
1 This section applies where a registered person has previously issued taxable supply information that includes an inaccuracy. 2 Where a registered person has provided to a person (the recipient ) taxable supply information that includes an inaccuracy in the amount of tax charged, or the registered person has taken a tax position for a supply to the recipient in accounting for an incorrect amount of output tax on the supply, and subsections (3), (4), and (7) do not apply, the registered person must provide to the person supply correction information for the supply. 3 A registered person is not required to provide supply correction information under subsection (2) for a supply if— a the tax shown in the taxable supply information for the supply exceeds the tax charged on the supply; and b the excess arises as a result of the recipient’s accepting a discount offered by the supplier— i for prompt payment, and the terms of the prompt payment discount offer are stated in the taxable supply information; or ii by agreement, and, if the terms of the agreement are not part of the usual business terms between the recipient and the supplier, the terms of the agreement are recorded by the recipient and supplier. 4 A registered person is not required to provide supply correction information under subsection (2) for a supply because part of the consideration shown in the taxable supply information for the supply has been rebated under a Pharmac agreement to Pharmac, whether Pharmac is acting on its own account or as an agent for a public authority. 5 A registered person who has received a taxable supply from another registered person (the supplier ) may issue supply correction information under subsection (2) for taxable supply information for the supply if— a the registered person and the supplier agree that— i the supplier will not issue supply correction information under subsection (2) for taxable supplies by the supplier to the registered person to which the agreement relates; and ii the registered person will issue supply correction information, for each taxable supply by the supplier to the registered person to which the agreement relates; and b the registered person and the supplier record the reasons for entering the agreement if the terms of the agreement are not part of the normal terms of business between the registered person and the supplier; and c the Commissioner does not, before the supply correction information is issued, invalidate the agreement because the Commissioner considers that the registered person and the supplier have failed to comply with the agreement or with paragraph (b). 6 A supplier may issue supply correction information under subsection (2) to a recipient if— a the supply correction information relates to taxable supply information issued by the registered person for taxable supplies, or a class or classes of taxable supplies, made to the recipient, or to a class or classes of recipients that include the recipient; and b the supplier’s records show that the information provided to the recipient, in the supply correction information and the taxable supply information for the supply, includes the details required under subsection (2) for each supply to the recipient to which the supply correction information relates. 7 Supply correction information for a supply may not be issued under subsection (2) after whichever of the following is the date that is, or is the earlier of the dates that are, applicable to the supply: a if the supply is not described in paragraph (b) or (c) , the date that is 4 years from the end of the taxable period in which the registered person provides the return for the taxable period in which the supply was made: b if the supply gives rise to an overpayment of tax that is described in section 45(1), (2), or (3) and the Commissioner is satisfied that the overpayment is a result of a clear mistake or simple oversight of the registered person, the date that is 4 years from the end of the 4-year period referred to in the subsection that describes the overpayment: c if the supply was not zero-rated, because section 11(1)(mb) was incorrectly applied to the supply, the date that is 7 years from the date of settlement of the transaction relating to the supply: d if the supply was not zero-rated, because section 11(1)(md) was incorrectly applied to the supply, the date that is 7 years from the date the supply was made. 8 If a person claims to have lost supply correction information, the registered person who issued the information may provide a copy to the person. 9 Where the Commissioner is satisfied that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that supply correction information be provided under this section, the Commissioner may determine that, subject to any conditions that the Commissioner may consider necessary,— a any 1 or more of the particulars specified in section 19E(1) shall not be contained in the supply correction information; or b supply correction information is not required to be provided.
(1985)(0141)(section)(19nb)Taxable supply information and supply correction information for listed services#
Despite sections 19K to 19N , in relation to a supply of listed services made by an operator of an electronic marketplace, taxable supply information and supply correction information, as applicable, must be provided to the recipient of the supply within 28 days of the time of supply and without the need for a request . Section 60CB(7) and (7B) provides for the circumstances in which the responsibility for providing the information falls on either the operator of the electronic marketplace or a listing intermediary.
(1985)(0141)(section)(19o)Treatment of fractional amounts of cent in information#
1 For taxable supply information or supply correction information that is required to show an amount of tax consisting of a number of dollars and cents together with a fraction or part of a cent, the fraction or part of the cent,— a if less than or equal to half of a cent, may be disregarded: b if more than half of a cent, may be shown as being equal to 1 cent. 2 A registered person may apply subsection (1) to— a each individual amount of tax relating to a supply; or b a total of individual amounts of tax relating to a supply. 3 A registered person must consistently apply 1 of the alternative approaches given by subsection (2) for a taxable period in which the registered person relies on subsection (1).
(1985)(0141)(section)(19p)Commissioner may approve use of symbols, etc, on electronically transmitted information#
1 The Commissioner may, for the purpose of facilitating the electronic transfer of supply information and supply correction information, approve the use of symbols, abbreviations, or other notations to represent any particulars required in taxable supply information or supply correction information that is transferred electronically. 2 An approval under subsection (1) may do 1 or more of the following: a apply generally, or to a registered person or class of registered persons specified by the Commissioner: b be limited to the cases and be subject to the conditions that the Commissioner thinks are appropriate: c be withdrawn or varied by the Commissioner at any time on the giving of such notice as is reasonable in the circumstances. 3 An approval under subsection (1) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1985)(0141)(section)(19q)References to tax invoice, credit note, and debit note#
1 A reference in a document to a tax invoice is to be read as including a reference to taxable supply information to the extent necessary to reflect sensibly the intent of the document. 2 A reference in a document to a credit note is to be read as including a reference to supply correction information to the extent necessary to reflect sensibly the intent of the document. 3 A reference in a document to a debit note is to be read as including a reference to supply correction information to the extent necessary to reflect sensibly the intent of the document. 4 A reference in a document to a buyer-created tax invoice is to be read as including a reference to taxable supply information as described in section 19K(4) , to the extent necessary to reflect sensibly the intent of the document.
(1985)(0141)(section)(20)Calculation of tax payable#
1 In respect of each taxable period every registered person shall calculate the amount of tax payable by that registered person in accordance with the provisions of this section. 2 A registered person, when including an amount for a supply of goods or services as a deduction in a calculation of an amount of tax payable by the registered person, must,— a for a supply, meet the requirements of section 19F ; and b for a supply that a registered person intends to claim a deduction for under section 20(3) because of an adjustment made under section 25(2)(b) to correct an inaccuracy, have provided supply correction information if required by section 19N ; and bb for a supply in relation to which a registered person intends to claim a deduction under subsection (3)(de), have obtained the information referred to in section 60H(1) ; and c for a supply, other than a taxable supply, of secondhand goods, meet the requirements of section 19H ; and d for a supply that the registered person treats as being within section 5B , have a record of the supply showing that— i the supply meets the requirements for treatment under section 5B as being made by the registered person; and ii the registered person accounts for the output tax charged for the supply; and e for a supply that the registered person treats as being made to the registered person as a nominated person under section 60B , have a record of the supply showing that— i the registered person is nominated to be the recipient of the supply by another person (the nominator ) under a contract with the supplier to which the registered person is not a party; and ii the nominator and the registered person agree that the supply is to be treated as being made to the registered person and record the agreement; and iii the registered person pays to the supplier the full consideration for the supply. 3 Subject to this section, in calculating the amount of tax payable in respect of each taxable period, there shall be deducted from the amount of output tax of a registered person attributable to the taxable period— a in the case of a registered person who is required to account for tax payable on an invoice basis pursuant to section 19 , the amount of the following: i input tax in relation to the supply of goods and services (not being a supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies ) , made to that registered person during that taxable period: ia input tax in relation to the supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies , to the extent that a payment in respect of that supply has been made during that taxable period: ii input tax invoiced or paid, whichever is the earlier, pursuant to section 12 during that taxable period : iii any amount calculated in accordance with any one of sections 25(2)(b) , 25(5), 25AA(2)(b) or 25AA(3)(b) ; and b in the case of a registered person who is required to account for tax payable on a payments basis or a hybrid basis pursuant to section 19 , the amount of the following: i input tax in relation to the supply of goods and services made to that registered person, being a supply of goods and services which is deemed to take place pursuant to section 9(1) or section 9(3)(a) or section 9(3)(aa) or section 9(6) , to the extent that a payment in respect of that supply has been made during the taxable period: ii input tax paid pursuant to section 12 during that taxable period: iii input tax in relation to the supply of goods and services made during that taxable period to that registered person, not being a supply of goods and services to which subparagraph (i) applies : iv any amount calculated in accordance with any one of sections 25(2)(b) , 25(5), 25AA(2)(b) or 25AA(3)(b) , to the extent that a payment has been made in respect of that amount; and d an amount equal to the tax fraction of any payment made during the taxable period by that registered person to another person pursuant to any contract of insurance: provided that this paragraph— i shall only apply where the supply of that contract of insurance is a taxable supply , or where the supply of that contract of insurance would have been a taxable supply if the time of performance of that supply had been on or after 1 October 1986 : ii shall not apply where that payment is in respect of the supply of goods and services to the registered person or the importation of any goods by that registered person; and iii shall not apply where the supply of that contract of insurance is a supply charged with tax at the rate of 0% pursuant to section 11 , 11A or 11B and that other person is, at the time that that payment is made, not a registered person and a non-resident : iv shall not apply where that payment results from a supply of goods and services to that other person where those goods are situated outside New Zealand or those services are physically performed outside New Zealand at the time of that supply: iva does not apply if the payment is made to a person who, on the date the payment is made, is not a registered person and is a non-resident : v does not apply where that payment is made in respect of any entitlement for any loss of earnings (being earnings within the meaning of the Accident Compensation Act 1982 or the Accident Rehabilitation and Compensation Insurance Act 1992 or the Accident Insurance Act 1998 or the Accident Compensation Act 2001 ): vi does not apply to the supply of a contract of insurance when the supplier is not required to account for output tax on the supply: vii does not apply to the supply of a contract of insurance that is zero-rated under section 11A(1)(x) ; and db an amount equal to the tax fraction of the payment of a recovered amount to which section 5(13B) applies; and dc an amount of output tax charged on a supply of remote services to the extent that the supplier has, in relation to the supply, incurred liability for, returned, and paid a consumption tax in another country or territory, when the remote services are— i physically performed in New Zealand; and ii supplied to a non-resident person in New Zealand who is not a registered person; and dd an amount of output tax charged on a supply of distantly taxable goods to the extent that the supplier has, in relation to the supply, incurred liability for, returned, and paid, a consumption tax in another country or territory when the goods are supplied to a person in New Zealand who is not a registered person; and de for a supply of listed services referred to in section 8C when the underlying supplier is not a registered person at the time of the supply, the amount of input tax that the operator of an electronic marketplace is required under section 8C(3)(b)(ii) to pass on to the underlying supplier as a flat-rate credit; and df in relation to a supply of distantly taxable goods to which section 8(1) applies, an amount included in the consideration for the supply that the supplier repays to a recipient under section 12B(2) ; and e any amount calculated under sections 21D(1) and (3)(a) , 21F , and 21FB(2) ; and f any amount of input tax in relation to any supply in respect of which section 19F has operated to deny a deduction of input tax, and that registered person has obtained, during the taxable period, taxable supply information in relation to that supply; and g any amount calculated in accordance with section 20A in relation to any goods and services so supplied during that taxable period; and h any amount calculated in accordance with section 20C in relation to supplies of financial services in respect of that taxable period; and hc an amount calculated in accordance with section 21HC in relation to a supply acquired in the taxable period by a unit title body corporate of which the registered person is a member; and hd the amount given by section 20H in relation to the supply during the taxable period of certain financial services: i any amount calculated in accordance with section 26 ; and ib in the case of a registered person who receives a resale royalty during the taxable period for the resale of an original visual artwork under section 18 of the Resale Right for Visual Artists Act 2023 , the tax fraction of the amount of the resale royalty retained by the collection agency under section 20 of that Act; and j the amount equal to the tax fraction of a payment by a unit title body corporate where the payment is a monetary distribution to its members to reimburse the members for a levy or other amount that is treated as consideration for a taxable supply under section 5(8A) or (8AB) ; and provided that a registered person who is entitled to deduct an amount from the output tax attributable to a taxable period may deduct that amount from the output tax attributable to a later taxable period if the amount has not previously been deducted from the output tax of the registered person and— a the later tax period begins on or before the date that is the second anniversary of the earlier of the following: i the date on which the registered person makes the payment for the taxable supply to which the deduction relates: ii the date on which taxable supply information is issued for the taxable supply to which the deduction relates: b the failure of the registered person to make the deduction in the earlier taxable period arises from— i an inability of the registered person to obtain taxable supply information : ii a dispute over the proper amount of the payment for the taxable supply to which the deduction relates: iii a mistaken understanding on the part of the registered person that the supply to which the deduction relates was not a taxable supply: iv a clear mistake or simple oversight of the registered person. 3A For the purpose of subsection (3), output tax does not include the tax on the taxable value of a fringe benefit provided or granted to another person under the FBT rules of the Income Tax Act 1994 . 3C For the purposes of subsection (3), and if subsections (3CB), (3CC), (3D), (3L), (3LB), or (3LC) do not apply,— a input tax as defined in section 3A(1)(a) or (c) may be deducted to the extent to which the goods or services are used for, or are intended to be used in , making taxable supplies: b input tax as defined in section 3A(1)(b) may be deducted to the extent to which the goods are used for, or are intended to be used in , making taxable supplies other than— i the delivery of the goods to a person in New Zealand: ii arranging or making easier the delivery of the goods to a person in New Zealand. 3CB A registered person, other than a person who has agreed an apportionment method with the Commissioner under section 20(3E) , 20(3EB), 21(4) , or 21(4B) , who acquired goods and services for $10,000, excluding GST, or less, may not deduct input tax for those goods and services unless subsection (3CC) applies. 3CC A registered person referred to in subsection (3CB) may deduct input tax if they acquired the goods and services for the principal purpose of making taxable supplies. 3CD A person to whom subsection (3CC) applies may not apportion input tax for an adjustment period, for the goods and services, between taxable and non-taxable use. 3CE For the purposes of subsection (3CC), a registered person may not deduct input tax as defined in section 3A(1)(b) if— a for a registered person that is a resident, the goods or services are used for making taxable supplies that are the delivery, or arranging or making easier, the delivery of goods to a person in New Zealand; or b for a registered person that is a non-resident, the input tax is for imported goods of the type referred to in section 20(3LC) . 3CF For the purposes of subsection (3CC), all supplies made by a non-resident are treated as if they were made and received in New Zealand. 3CG A person may elect not to apply subsections (3CB) and (3CC) if they— a opt-out from applying the subsections for at least 24 consecutive months from the date they first opt-out: b apply an apportionment method that is agreed between the Commissioner and an industry association of which the person is a member: c apply an apportionment method that is published by the Commissioner . 3CH A person who makes an election under subsection (3CG) must apply subsection (3CG) to all goods and services acquired by them. 3D A registered person who makes both taxable and exempt supplies is not required to apportion input tax for an adjustment period between such supplies if the registered person has reasonable grounds to believe that the total value of exempt supplies will not exceed the lesser of— a $90,000: b 5% of the total consideration for all their taxable and exempt supplies for the adjustment period. 3DB If a flow-through joint venture makes both taxable and exempt supplies, the method of apportionment applied by each member when claiming an input tax deduction on an acquisition of goods or services must be— a the same method for all members; and b agreed in writing between the members; and c fair and reasonable. 3E A registered person who principally makes supplies of financial services may choose to use a fair and reasonable method of apportionment, as agreed with the Commissioner, in relation to the supply for an apportionment on acquisition. For this purpose, the person may include a group of companies. 3EB A registered person may choose to use, for apportioning input tax in relation to a supply of goods and services made to the registered person, a fair and reasonable method of apportionment that is— a agreed with the Commissioner by the registered person: b agreed with the Commissioner by an industry association, if the method is intended by the Commissioner and the industry association to be available to a person such as the registered person: c published by the Commissioner and is available to the person in that publication. 3F The method used to calculate the amount that may be deducted on acquisition is set out in subsections (3C) to (3EB), and (3G) to (3M) . The rules for calculating adjustments are set out in sections 21 to 21H . 3G In determining the extent to which goods or services are used for making taxable supplies, a person must estimate at the time of acquisition how they intend to use the goods or services, choosing a determination method that provides a fair and reasonable result. The determination is expressed as a percentage of the total use. 3H The extent to which a deduction for input tax is allowed is calculated using the formula— full input tax deduction × percentage intended use. 3I In the formula in subsection (3H),— a full input tax deduction is the total amount of input tax on the supply: b percentage intended use has the meaning set out in section 21G(1)(b) . 3J For a supply to which section 11(1)(m) , (mb), (mc), or (md) applies, the recipient must,— a on acquisition,— i identify the nominal amount of tax (the nominal GST component ) that would be chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1) ; and ii determine the extent to which they intend to use the goods or services as described in subsection (3G); and iii determine the amount that is the same proportion of the nominal GST component as the proportion of the use of the goods and services that is non-taxable use; and iv attribute as output tax to a taxable period under subsection (4)— A the amount determined under subparagraph (iii); or B the nominal GST component calculated by section 20(3J)(a)(i) , if the person intends to apply section 6(3)(e) on disposal of the goods; and b for later adjustment periods, make adjustments under the apportionment rules set out in section 21 to 21H in relation to the taxable supply referred to in paragraph (a). 3JC For a supply of remote services to which section 11A(1)(j) or (x) applies, if the recipient of the supply— a estimates at the time of acquisition that the percentage intended use of the services is less than 95%, then the recipient must, on acquisition— i identify the nominal amount of tax (the nominal GST component ) that would be chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1) ; and ii based on the percentage intended use of the services, account for output tax under subsection (4) for the proportion of the nominal GST component for any non-taxable use of the services: b determines at the end of an adjustment period that the percentage actual use of the services is less than 95%, then the recipient must, at the end of the adjustment period— i identify the nominal GST component that would have been chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1) ; and ii based on their percentage actual use of the services, account for output tax under subsection (4) for the proportion of the nominal GST component for any non-taxable use of the services: c is required to account for output tax under paragraph (a) or (b), then the recipient must, for later adjustment periods, make adjustments under the apportionment rules set out in sections 21 to 21H in relation to the taxable supply referred to in paragraph (a) or (b). 3JD For a supply of listed services referred to in section 8C , if an underlying supplier of the listed services has received a flat-rate credit from the operator of the electronic marketplace through which the supply is made and was a registered person at the time of supply, the underlying supplier must account for output tax for the flat-rate credit under subsection (4E). 3K If a registered person who is a non-profit body resident in New Zealand uses goods and services in the course or furtherance of an activity that is not a taxable activity, the goods and services are treated as being used in the course or furtherance of the taxable activity of the registered person— a to the extent that the goods and services are not used for the making of exempt supplies; and b if the goods and services are not excluded from the effect of this subsection by an election of the registered person under subsection (3KB). 3KB If a registered person is a non-profit body resident in New Zealand that carries on an activity that is not a taxable activity and in the course or furtherance of the activity the registered person receives supplies of goods and services, for use solely in relation to the activity and to which subsection (3K) would apply in the absence of this subsection, and the registered person makes an election under this subsection,— a the supplies used in the course or furtherance of the activity are excluded from the effect of subsection (3K) after a date (the election date ), which must be before 1 April 2021 if the registered person claims a deduction in accordance with section 20(3) and (3K) for supplies used in the course or furtherance of the activity; and b each asset used in the activity is treated as being disposed of on the election date in the course or furtherance of the taxable activity and being reacquired on the election date for use in the course or furtherance of an activity that is not a taxable activity. 3KC A registered person makes an election under subsection (3KB) for supplies used in relation to an activity by— a notifying the Commissioner on or before the election date, in a way acceptable to the Commissioner, of— i the election; and ii the election date; and iii the information required by the Commissioner relating to the election; and b including in a return for the taxable period in which the election date occurs an amount of output tax on the disposal of each asset referred to in subsection (3KB)(b) equal to the tax on a taxable supply having a value equal to the total of— i each amount, which may be estimated using a method acceptable to the Commissioner if adequate records are not available, that affects under subsection (3K) the calculation of the registered person’s input tax before the election date and is included in the cost of the asset; and ii each amount arising from the asset, which may be estimated using a method acceptable to the Commissioner if adequate records are not available, that affects under subsection (3K) the calculation of the registered person’s input tax before the election date and is included in the operating costs of the asset in the period of 7 years before the election date. 3L For the purposes of subsection (3), and if subsections (3CB) and (3CC) do not apply , a registered person who is non-resident may deduct input tax as defined in section 3A(1)(a) or (c) to the extent to which the registered person uses the goods and services for, or intends the goods or services for use in, making taxable supplies, treating all the supplies made by the person as if they are made and received in New Zealand . 3LB For the purposes of subsection (3), and if subsections (3CB) and (3CC) do not apply, a registered person who is non-resident may deduct input tax as defined in section 3A(1)(b) to the extent to which the goods or services are used for, or intended to be used in, making taxable supplies, treating all supplies made by the person as if they were made and received in New Zealand. 3LC Despite subsection (3LB), a registered person who is non-resident may not deduct input tax as defined in section 3A(1)(b) if the imported goods are— a supplied to a person (the recipient ) who— i is not a registered person; or ii is a registered person and the supply is not for use in a taxable activity of the recipient; and b outside New Zealand at the time of supply. 3M Despite subsection (3L), a non-resident person who is registered under section 54B and who principally makes supplies of financial services may, for the purposes of calculating the amount of input tax, choose to use a fair and reasonable method of apportionment agreed with the Commissioner, as set out in subsection (3E). 3N For the purposes of subsection (3)(de), the amount of input tax to be deducted by the operator of the electronic marketplace corresponding to the flat-rate credit passed on under section 8C(3)(b)(ii) to the underlying supplier is equal to 8.5% of the value of the supply of the listed services. For the purposes of calculation of the amount under this subsection, the special valuation rule in section 10(7D) is ignored. 4 For the purpose of subsection (3), output tax in relation to a supply made by a registered person must be attributed to a taxable period— a in the case of a registered person who is required to account for tax payable on an invoice or a hybrid basis under section 19 , if the supply is made or is deemed to be made during the taxable period; or b in the case of a registered person who is required to account for tax payable on a payments basis under section 19 — i to the extent that payment for the supply has been received during the taxable period, if the supply is a supply of goods and services which is deemed to take place under any one of sections 9(1), 9(3)(a), 9(3)(aa), 9(6), 9(8) , 25(2)(a) , 25(4) and is not treated by section 8(4B) as being made in New Zealand; or ib to the extent that payment for the supply has been made during the taxable period, if the supply is a supply of services that is treated as being made in New Zealand by section 8(4B) together with any one of sections 9(1), 9(3)(a), 9(3)(aa), 9(6), 9(8) , 25AA(2)(a) or 25AA(3)(a) ; or ii if the supply of goods and services is made during the taxable period by the registered person and neither of subparagraphs (i) and (ib) applies; or c in the case of a registered person who is required to account for tax payable under section 21D(1) and (3)(b) or 21FB(4)(b) , for the relevant adjustment period; or d in the case of a registered person who elected to return output tax under section 91(3) , the taxable period in which the election was made. e in the case of a registered person who has chosen under section 19DB(3) to account for output tax on a supply of listed services made through an electronic marketplace, the taxable period in which the person chooses to account for the tax which may be no later than the taxable period that includes the date that is 7 days after the performance of the services is completed. 4B A person who is treated under section 5(23B), (23D), or (23F) as a supplier of goods or services under section 11(1)(mb), (mc), or (md) is denied a deduction under subsection (3) in relation to the supply. However, this subsection does not apply to a person who is required to account for tax under section 5(23B), (23D), or (23F) who is either a registered person or later becomes a registered person and uses the relevant goods or services for making taxable supplies. 4C For a supply of distantly taxable goods by a non-resident to which section 8(3)(ab) applies or a supply of remote services to which section 8(3)(c) applies, a recipient of the supply is denied a deduction of input tax in relation to the supply unless the recipient has obtained taxable supply information under section 19K(8) or (9) . 4D Subsection (4C) does not apply to a supply of distantly taxable goods to which section 8(3)(ab) applies or of remote services, that is treated by section 5B as being made by the recipient, if the recipient has accounted for the output tax charged on the supply. 4E For the purposes of subsection (3JD), an output tax adjustment for the flat-rate credit must be made by the underlying supplier of listed services in a taxable period in which they received the flat-rate credit. 5 If, in relation to any taxable period and any registered person, the total amount that may be deducted under subsection (3) exceeds the aggregate amount of the output tax of that registered person attributable to that taxable period, the amount of the excess shall, subject to this Act, be refunded to that registered person by the Commissioner pursuant to section 46 .
(1985)(0141)(section)(20a)Goods and services tax incurred relating to determination of liability to tax#
1 For the purposes of this section,— goods and services tax payable — a means an amount of goods and services tax calculated in accordance with sections 19 to 20 ; and b includes— i any amount referred to in section 17(2) or section 51B ; and ii any amount refundable by the Commissioner pursuant to section 19C or section 20 taxable income , tax year and taxpayer have the same meanings as in section YA 1 of the Income Tax Act 2007 . 2 Subject to this section, any goods and services acquired by the registered person in connection with— a the calculation of the taxable income of the registered person for any tax year : b the calculation or determination of the goods and services tax payable by the registered person for any taxable period: c the preparation, institution, or presentation of an objection or challenge to or an appeal against or in consequence of any determination or assessment made, in respect of the registered person, by the Commissioner under the provisions of the Tax Administration Act 1994 or this Act: d any contribution by the registered person towards the expenditure incurred by any other taxpayer or registered person, as the case may be, where— i if the expenditure were incurred by the first-mentioned registered person, it would be an allowable deduction in calculating the taxable income of that person or allowable in the calculation or determination of any goods and services tax payable by that person; and ii the first-mentioned registered person has objected to, or challenged or appealed against, an assessment or determination made in relation to the matter by the Commissioner under the provisions of the Income Tax Act 1976 or the Tax Administration Act 1994 or this Act,— shall be deemed to be goods and services acquired by the registered person for making taxable supplies ; and the Commissioner shall allow that person to make a deduction under section 20(3) of the tax charged thereon. 3 This section shall not apply in relation to any goods and services acquired by the registered person in connection with— a any matter or assessment arising from a return (being a return of income furnished under the provisions of the Income Tax Act 1976 or the Tax Administration Act 1994 or a return furnished under the provisions of this Act) that, in the opinion of the Commissioner, was fraudulent or wilfully misleading: b any offence under any of the Inland Revenue Acts: c any assessment of penal tax under the Income Tax Act 1976 or the Tax Administration Act 1994 or this Act (not being an assessment which is subsequently cancelled): ca any assessment of a shortfall penalty under the Tax Administration Act 1994 (not being an assessment which is subsequently cancelled): d any objection or challenge or appeal which, in the opinion of the Commissioner, is of an inconsequential or frivolous nature. 4 Any amount received by the registered person at any time, whether by way of reimbursement, award of the court, recovery, or otherwise howsoever in respect of goods and services deemed under this section to be acquired by the registered person with the intention of using the supply for making taxable supplies , shall be deemed to be supplied by that registered person in the course of a taxable activity in the taxable period in which it is received.
(1985)(0141)(section)(20b)Allocation of taxable supplies following investigation by Commissioner#
1 For the purposes of this section— discrepancy means any understatement or overstatement of the taxable supplies made or received by a registered person calculated or otherwise ascertained in respect of any specified period specified period means any period, being a period that extends over more than a single taxable period, to which a discrepancy relates tax discrepancy , in relation to a discrepancy, means an amount equal to the tax fraction (being the tax fraction applicable to the taxable period, or any part of a taxable period, in relation to which the discrepancy has been deemed to have occurred) of the amount of the taxable supplies made or received by a registered person that have been understated or overstated. 2 For the purposes of this Act, in any case where, upon investigation by the Commissioner of the liability of a registered person for tax, the Commissioner has calculated or otherwise ascertained a discrepancy in relation to any specified period then,— a subject to paragraphs (b) and (c), the amount of the discrepancy shall be deemed to be taxable supplies made or received (as the case may be) by the registered person at a uniform daily rate throughout that specified period, and those taxable supplies shall be deemed to have been so made or received by the registered person in the taxable periods, or parts thereof, included in the specified period: b subject to paragraph (c), where the Commissioner is satisfied that the registered person did not carry on the taxable activity for any part of any specified period, the amount of the discrepancy shall be deemed to be taxable supplies made or received (as the case may be) by the registered person at a uniform daily rate throughout the part of the specified period in which the taxable activity was carried on, and those taxable supplies shall be deemed to be so made or received by the registered person in the taxable periods, or parts thereof, in which the taxable activity was carried on during the specified period: c where the registered person satisfies the Commissioner that it would be appropriate for the amount of the discrepancy to be allocated on a basis otherwise than in accordance with paragraph (a) or paragraph (b), the amount of the discrepancy shall be allocated on that basis, and the amount so allocated shall be deemed to be taxable supplies made or received (as the case may be) by the registered person in the taxable periods, or parts thereof, to which the discrepancy has been so allocated. 3 For the purposes of section 20 , where a discrepancy has been deemed pursuant to this section to be taxable supplies made or received by a registered person in respect of any taxable period or any part of a taxable period, the tax discrepancy calculated in respect of the discrepancy shall be deemed to be output tax or, as the case may be, input tax in respect of that taxable period or part of a taxable period.
(1985)(0141)(section)(20c)Goods and services tax incurred in making certain supplies of financial services#
Subject to this section, a registered person who has made an election under section 20F and who in respect of a taxable period supplies financial services to another supplier of financial services (called in this section a direct supplier ) may make for each direct supplier a deduction under section 20(3)(h) of an amount given by the following formula: a × (b ÷ c) × (d ÷ e) where— a is the total amount in respect of the taxable period that the registered person— a would not be able to deduct under section 20(3) in the absence of this section; and b would be able to deduct under section 20(3) , other than under section 20(3)(h), if all supplies of financial services by the registered person were taxable supplies b is the total value of exempt supplies of financial services by the registered person to the direct supplier in respect of the taxable period c is the total value of exempt supplies of financial services by the registered person in respect of the taxable period d is the total value of taxable supplies by the direct supplier in respect of the taxable period, determined under section 20D e is the total value of supplies by the direct supplier in respect of the taxable period, determined under section 20D .
(1985)(0141)(section)(20d)Determining availability of deduction under section 20C from supplies by another person#
If a person makes a return that includes a figure for a deduction under section 20C based on the value of supplies made by the person to other persons, the availability of the deduction under section 20C for supplies made by the person to each other person must be determined on the basis of the statistics of the supplies made by the other person.
(1985)(0141)(section)(20e)Determining supplies charged at 0% under section 11A(1)(q) and (r) from supplies by another person#
If a person makes a return that includes a figure for the value of supplies charged with tax at a rate of 0% under section 11A(1)(q) and (r) , that are made by the person to other persons, the effect of section 11A(1)(q) and (r) for supplies made by the person to each other person must be determined— a on the basis of the statistics of the supplies made by the other person; or b using a method that is approved by the Commissioner.
(1985)(0141)(section)(20f)Election that sections 11A(1)(q) and (r) and 20C apply#
A person may choose to apply the rules in sections 11A(1)(q) and (r) and 20C in relation to certain supplies of financial services. The person makes the election by doing either or both of the following: a taking a tax position in a return for the taxable period: b notifying the Commissioner before the end of the taxable period in which they first choose to apply the rules.
(1985)(0141)(section)(20h)Goods and services tax incurred in making financial services for raising funds#
1 A registered person who makes supplies of financial services referred to in paragraph (a), and is, or intends to be, principally making supplies that would be taxable supplies in the absence of the supplying of the financial services, has a deduction under section 20(3)(hd) of input tax for the supplies that are used in making the supplies of the financial services, if— a the supplies of the financial services (the funding support services ) are made in the course of raising funds that are intended to be used in a taxable activity, or to be a replacement for funds used in a taxable activity, of the registered person or of a person (the group company ) in the same group of companies under the Income Tax Act 2007 ; and b the funding support services are not referred to in section 11A(1)(q) and (r) ; and c the supplies used in making the supplies of funding support services do not give rise to a deduction under section 20(3) for the registered person or the group company in the absence of this section; and d the funding support services are— i the issue or allotment of an interest or right (a funding security ) that is a debt security, participatory security, equity security, or a cryptocurrency with similar features and function: ii the renewal of a funding security: iii the payment of an amount of interest, principal, or dividend for a funding security: iv the provision or variation of a guarantee of the performance of obligations in the issue, allotment, or renewal of a funding security; and e the funding support services fail to raise the funds or do raise funds that are used, or that replace funds that are used, by the registered person or the group company for expenditure in the taxable activity; and f the supplies used in making the supplies of funding support services would give rise to a deduction under section 20(3) if used in the taxable activity in which the funds are intended to be used. 1B If a registered person makes supplies of financial services in the course of raising funds that are or would have been used by the registered person or a group company in both a taxable activity and an activity that is not a taxable activity (the funded activities ), the deduction for input tax under subsection (1) is limited to the input tax from a fraction of the total expenditure incurred in supplying the financial services, where the fraction equals the fraction of the total value of supplies made in the course or furtherance of the funded activities that consists of taxable supplies. 2 A non-resident person who is registered under section 54B does not have a deduction of input tax under subsection (1).
(1985)(0141)(section)(21)Adjustments for apportioned supplies#
1 A registered person must ascertain at the end of an adjustment period whether an adjustment is required to be made for any percentage difference in a supply of goods or services for the period in relation to the actual use of those goods or services for making taxable supplies. 2 Despite subsection (1) but subject to subsections (4) and (4B), the person is not permitted to make an adjustment if— a section 20(3D) applies to them: ab the person is a non-resident who has incurred input tax as defined in section 3A(1)(b) for goods and who— i exports the goods in or before the adjustment period; and ii disposes of the goods overseas in the adjustment period or holds the goods overseas at the end of the adjustment period: ac the person has made an adjustment under section 21FB for a change in use of the goods or services and has not changed the use of the goods or services since that change: b the value of the goods or services, excluding GST, is 10,000 or less: c the difference between the percentage intended use on acquisition and the percentage actual use for the relevant adjustment period is less than 10 percentage points, but this paragraph does not apply if the adjustment amounts to more than $1,000: d the difference between the previous actual use calculated for the most recent adjustment period in which an adjustment was made and the percentage actual use for the relevant adjustment period is less than 10 percentage points, but this paragraph does not apply if the adjustment amounts to more than $1,000 : e they intend to apply section 6(3)(e) or 91 to the supply. 3 An adjustment arises on the last day of the relevant adjustment period. 4 For an adjustment to which sections 21A to 21H apply, a registered person who principally makes supplies of financial services may choose to use a fair and reasonable method, as agreed with the Commissioner, for making adjustments in subsequent adjustment periods. For this purpose, the person may include a group of companies. 4B A registered person may choose to use, for making adjustments to which sections 21A to 21H apply, a fair and reasonable method of calculating adjustments that is— a agreed with the Commissioner by the registered person: b agreed with the Commissioner by an industry association, if the method is intended by the Commissioner and the industry association to be available to a person such as the registered person: c published by the Commissioner and is available to the person . 5 In determining the extent of percentage actual use and percentage intended use of a motor vehicle, a registered person may refer to a logbook as provided for in sections DE 6 to DE 11 of the Income Tax Act 2007 .
(1985)(0141)(section)(21a)When adjustments required#
A registered person must, at the end of an adjustment period,— a identify the percentage actual use of the goods or services in making taxable supplies in the period; and b compare the percentage actual use with percentage intended use or previous actual use, as applicable; and c if a percentage difference arises and section 21(2)(c) or (d) does not apply, make an adjustment for any percentage difference for the adjustment period.
(1985)(0141)(section)(21b)Adjustments when person or partnership becomes registered after acquiring goods and services#
1 This section applies when— a before becoming a registered person, a person that is not a unit title body corporate acquires — i goods or services on which tax has been charged under section 8(1) : ii goods entered by them for home consumption under the Customs and Excise Act 2018 on which tax has been levied under section 12(1) : iii secondhand goods— A that are supplied to the person by way of sale; and B that have always been situated in New Zealand or have had tax levied on them as described in subparagraph (ii); and C the supply of which is not a taxable supply; and b at the time of registration or at a later time, the person or a partnership of which the person is a member (the registered user ) uses the goods or services for making taxable supplies. 2 The registered person may make an adjustment under section 21 , 21A if the registered user meets the requirements of subsection (3) for the supply, or 21FB , treating, as the first adjustment period, the period (the initial period ) that— a starts on the date of the acquisition of the goods or services; and b ends on the first balance date that falls after the events referred to in subsection (1)(b). 3 A registered user meets the requirements of this subsection for a supply by— a having a record of the details of the supply required by either of— i section 19F for a taxable supply: ii section 19H for a supply that is not a taxable supply; and b using a method that provides a fair and reasonable result in identifying the percentage actual use of the goods or services in the initial period referred to in subsection (2). 5 For the purposes of determining the amount of input tax under section 3A for a supply of secondhand goods, the person is treated as if they had been a registered person at the time the goods were acquired, and the tax fraction applying is the tax fraction that would have applied at that time.
(1985)(0141)(section)(21c)Adjustments for first and subsequent adjustment periods#
For the purposes of section 21A(b) ,— a for the first adjustment period applying to the goods or services, the person must compare the percentage intended use of the goods or services with their percentage actual use: b for a subsequent adjustment period, the person must compare the percentage actual use of the goods or services with— i their percentage actual use in an earlier period that is the most recent period in which an adjustment has been made (the previous actual use ): ii their percentage intended use, if no adjustment has been made in an earlier period.
(1985)(0141)(section)(21d)Calculating amount of adjustment#
1 If a percentage difference arises for an adjustment period, a registered person must make a positive or negative adjustment for the period of an amount calculated using the formula— full input tax deduction × percentage difference. 2 In the formula,— a full input tax deduction is the total amount of input tax on the supply, including any nominal GST component chargeable under section 20(3J)(a)(i) : b percentage difference has the meaning set out in section 21G(1)(c) . 3 For the purposes of subsection (1) — a if the adjustment is positive and the percentage actual use is more than the person's percentage intended use or previous actual use, as applicable, the person is entitled to an additional deduction under section 20(3)(e) or (hb) , as applicable : b if the adjustment is negative and the percentage actual taxable use is less than the person's percentage intended use or previous actual use, as applicable, the person must treat the amount as a positive amount of output tax and attribute it to a taxable period under section 20(4) .
(1985)(0141)(section)(21e)Concurrent uses of land#
1 This section applies when a registered person simultaneously uses the same area of land during an adjustment period for making concurrent taxable and non-taxable supplies . The percentages determined under this section apply for the purposes of sections 21A and 21G . 2 This section does not apply if the Commissioner agrees that the registered person may use another calculation method. 3 The extent to which the land is used for making taxable supplies is calculated as a percentage using the formula—
(consideration for taxable supply ÷ total consideration for supply) × 100. 4 In the formula in subsection (3),— a consideration for taxable supply is,— i on a disposal of the land in the adjustment period, the amount paid or payable; or ii the market value of the land at the time of making the adjustment: b total consideration for supply is the sum of the amount referred to in paragraph (a) and the amount of— i all rental income that is the consideration for the supply of a dwelling paid or payable since the land was acquired; and ii if no rental income is paid or payable in relation to the non-taxable use of the land, the market value of rental income that would have been paid or payable since the land was acquired if the land had been used for this purpose. 5 For the purposes of subsection (4), if the person disposes of the land to an associated person, or if the amount of rental income is not an arm's length amount, subsection (4)(a)(i) and (b)(i) do not apply, and the amount of the consideration is measured under subsection (4)(a)(ii) and (b)(ii). 6 For the purposes of subsection (4)(a)(ii) and (b)(ii), if the market value of the land or the market value of rental income is not readily identifiable, the person may use another method to provide a fair and reasonable estimate of the market value. 7 If a person is required to estimate the extent of taxable use of the land under this section and the land has at any time been used in a month solely for making non-taxable supplies, the person must calculate the percentage use for the adjustment period on a month by month basis, calculated using the formula—
(months ÷ total months) × result under subsection (3). 8 In the formula in subsection (7),— a months is the number of months since acquisition in which all or part of the land is used to some extent for making taxable supplies: b total months is the total number of months since acquisition.
(1985)(0141)(section)(21f)Treatment on disposal#
1 This section applies when a registered person— a acquires goods or services in relation to which they do not have a full deduction, taking into account any adjustments made to input tax in adjustment periods after acquisition; and b subsequently disposes, or is treated as disposing, of the goods or services in the course or furtherance of a taxable activity. 4 Subject to subsection (6), the person must make a final adjustment of an amount calculated using the formula— tax fraction × consideration × (1 − previous use). 5 For the purposes of the formula in subsection (4),— a tax fraction has the meaning given in section 2(1) , unless subsection (7) applies to the disposal: b consideration is the amount of consideration received, or treated as received, for the supply: c previous use is the percentage intended use or the previous actual use in the period before the period in which the disposal occurs. 6 If either of the requirements in subsection (6B) are met, the final adjustment given by subsection (4) must not exceed— a for a disposal that the person acquired as a zero-rated supply under section 11(1)(m) , (mb), (mc), or (md) , the amount of output tax that is accounted for by the person under section 20(3J)(a)(iii) , taking into account any later adjustments made under the apportionment rules in sections 21 to 21H ; or b for a disposal to which paragraph (a) does not apply, the amount that, when added to any deduction already claimed, produces a total amount equal to the amount of the full input tax deduction on acquisition referred to in section 21D(2) . 6B For the purposes of subsection (6), the requirements are either— a the disposal is of land that the person uses in the course or furtherance of a taxable activity that is— i the main activity of the person out of all activities undertaken by the person that involve the supply of goods and services to another person for consideration, including activities that are not taxable activities (for example, making exempt supplies); and ii developing land, dividing land into lots, dealing in land, or erecting buildings; or b section 5(16B) applies. 7 In the formula in subsection (4) , on the disposal of the goods or services, if the supply is charged at the rate of 0%, the item tax fraction is treated as 15%.
(1985)(0141)(section)(21fb)Treatment when percentage of taxable use permanently changes#
1 This section applies where the person’s use of goods or services in making taxable supplies, as a percentage of total use, permanently changes. 2 The person’s adjustment for the adjustment period in which the change occurred is an amount calculated using the formula— full input tax deduction × new intended use percentage − previous net deductions. 3 In the formula,— a full input tax deduction is the total amount of input tax on the supply, after taking into account any nominal GST component chargeable under section 20(3J)(a)(i) : b new intended use percentage means the extent to which the goods or services are used, determined by the use from the date the permanent change occurred up to the end of the adjustment period in which the change occurred, and intended to be used for the foreseeable future, by the person for making taxable supplies: c previous net deductions means the input tax deduction claimed by the person on acquisition of the goods or services after taking into account any nominal GST component chargeable under section 20(3J)(a)(i) which has not previously been returned as output tax under section 20(3J)(a)(iv), plus or minus, as the case may be, any previous adjustments made. 4 For the purposes of subsection (2),— a if the amount is positive, the person is entitled to an additional input tax deduction under section 20(3)(e) ; or b if the amount is negative, the person must treat the amount as a positive amount of output tax and attribute it to a taxable period under section 20(4) .
(1985)(0141)(section)(21g)Definitions and requirements for apportioned supplies and adjustment periods#
1 For the purposes of this section and sections 8(4B)(b) , 9(2)(h) , 20(3H) and (3JC) , 21 to 21F , and 21H ,— a percentage actual use , for a registered person and an adjustment period,— i means the extent to which the goods or services are actually used by the person for making taxable supplies; and ii is calculated for the period that starts when the goods or services are acquired , or if section 21FB has been applied to the goods or services, from the point of the calculation made under that section and finishes at the end of the relevant adjustment period; and iii is expressed as a percentage of total use: b percentage intended use , for a registered person, means the extent to which the goods or services are intended to be used by the person for making taxable supplies, estimated at the time of acquisition under section 20(3G) and expressed as a percentage of total use: c percentage difference means the difference between the percentage actual use determined under paragraph (a) and, as applicable,— i the percentage intended use determined under paragraph (b); or ii for a subsequent adjustment period following a period in which a person has made an adjustment, the previous actual use of the goods or services in the earlier period. 1B In the definition of percentage actual use in subsection (1), when the registered person is a non-resident person, the calculation of actual use is based on the total supplies made by the person, treating all those supplies as if they are made and received in New Zealand. 2 For the purposes of this section and sections 21 to 21F , 21FB , and 21H ,— a the first adjustment period is a period that— i starts on the date of acquisition; and ii ends on the date as the person chooses that either corresponds to the person's first balance date described in section 15B(6) that falls after the date of acquisition, or corresponds to the person's first balance date that falls at least 12 months after the date of acquisition: b a subsequent adjustment period is a period of 12 months that— i starts on the day after the end of an earlier adjustment period; and ii ends on the last day of the equivalent taxable period in which the first adjustment period ended. 3 For the purposes of subsection (2)(b), a registered person who chooses under section 38(1) of the Tax Administration Act 1994 to change their balance date at some time in an income year may realign their subsequent adjustment periods with the new balance date. However, an affected adjustment period must be of at least 12 months duration and, if the new balance date causes an adjustment period to be shorter than 12 months, the relevant period is extended to the balance date of the following income year. 4 The number of adjustment periods in which a registered person must determine whether an adjustment is required under section 21A may, as the person chooses, be limited to— a 1 of the following based on the value of the goods or services, excluding GST: i 2 adjustment periods for goods or services valued at more than $10,000 but not more than $20,000: ii 5 adjustment periods for goods or services valued at more than $20,000 but not more than $500,000: iii 10 adjustment periods for land, or goods or services valued at more than $500,000; or b the relevant adjustment periods that is equal to the number of years for the estimated useful life of the relevant asset as determined under the Tax Depreciation Rates Determinations set by the Commissioner under section 91AAF of the Tax Administration Act 1994 . 5 Subsection (4)(a)(i) and (ii) does not apply in relation to a supply of land. 6 An election by a registered person under subsection (4) to limit the number of adjustment periods applying to goods or services acquired by them cannot subsequently be changed. 7 Despite subsection (4) if, after making adjustments for goods or services for the number of adjustment periods, the person subsequently disposes, or is treated as disposing, of the relevant asset, they must make a final adjustment under section 21F in the taxable period in which the disposal occurs. 7B If a person disposes, or is treated as disposing, of an asset before the last required adjustment period under subsection (4), then for the purposes of subsection (2)(a)(ii) and (b)(ii), the current adjustment period is treated as— a ending immediately before the date of the disposal; and b the final adjustment period. 8 If a person does not choose the number of adjustment periods for an apportioned supply, the limits set out in subsection (4)(a) apply.
(1985)(0141)(section)(21h)Transitional accounting rules#
1 This section applies in relation to goods or services acquired before 1 April 2011 when— a a registered person determines the extent to which goods or services are applied for the purposes of making supplies other than taxable supplies under sections 21 to 21H (the old apportionment rules ) as they were before the enactment of the Taxation (GST and Remedial Matters) Act 2010 : b no adjustment was made or was required to be made under the old apportionment rules before 1 April 2011 for goods or services other than those referred to in section 21HB . 2 The person must continue to apply the old apportionment rules in relation to the supply. However, the making of these adjustments is limited as follows: a for goods or services whose market value or book value on 1 April 2011 is $5,000 or less, no adjustment under the old apportionment rules may be, or may be required to be, made after 1 April 2011: b for goods or services whose market value or book value on 1 April 2011 is more than $5,000 but not more than $10,000, no adjustment under the old apportionment rules may be, or may be required to be, made after 1 April 2013: c for other goods or services, no adjustment under the old apportionment rules may be, or may be required to be, made after 1 April 2016. 2B For goods or services that were acquired before 1 April 2011, for which no adjustment was made or required under the old apportionment rules before 1 April 2011, and that are not referred to in section 21HB(1) , this section applies modified as follows: a if input tax was deducted under section 20(3) in relation to the goods or services, or if the goods or services were zero-rated at the time of purchase, the person must apply the old apportionment rules in relation to the supply: b if no input tax was deducted under section 20(3) in relation to the goods or services, the person must apply the new apportionment rules set out in sections 21 to 21G and subsection (2C). 2C For the purpose of subsection (2B)(b), the first adjustment period is treated as beginning on the date of acquisition of the goods or services and ending on the date that is the first balance date falling after the later of— a the date on which the goods or services were first used for making taxable supplies: b the date on which the person becomes a registered person. 3 Subsection (2)(a) to (c) do not apply to a supply that wholly or partly consists of land.
(1985)(0141)(section)(21hb)Transitional rules related to treatment of dwellings#
1 Subsections (2) and (3) apply when goods or services acquired or produced in the period between 1 October 1986 and 1 April 2011 were not acquired or produced for the principal purpose of making taxable supplies but, because of the changes made by section 4(3) and (4) of the Taxation (GST and Remedial Matters) Act 2010 to the definitions of commercial dwelling and dwelling , the goods or services are treated from 1 April 2011 as being used for making taxable supplies. For the purposes of this section, the person must be a person registered under section 51(1) before or after 1 April 2011. 2 Input tax in relation to the acquisition referred to in subsection (3) may be deducted under section 20(3C) to the extent to which a deduction has not been made under the old apportionment rules. 3 The person must treat the goods or services as acquired on 1 April 2011 at the original cost of the supply. 4 A person may choose that a supply of accommodation in premises not be a taxable supply if the premises— aa were acquired by the person before 1 April 2011; and a met the requirements of the definition of dwelling immediately before section 4(3) and (4) of the Taxation (GST and Remedial Matters) Act 2010 amended the definitions of commercial dwelling and dwelling ; and b do not meet the requirements of the definition of dwelling because of the amendments referred to in paragraph (a). 5 Subsection (4) does not apply if the value of the person’s supplies of accommodation in premises affected by the amendments exceeds the threshold value given by section 51(1)(a) . 6 Subsection (7) applies to a person who— a is required to treat a dwelling as a commercial dwelling because of the amendments to the definitions of commercial dwelling and dwelling made by section 4(3) and (4) of the Taxation (GST and Remedial Matters) Act 2010 ; and b on or after 1 April 2011, has treated the supply of accommodation in a dwelling, being a residential unit in a retirement village or rest home, as a taxable supply. 7 The person may irrevocably choose in a tax return for a period starting before 1 April 2015, to— a continue to treat the supply as a taxable supply for that period and for subsequent periods; or b treat the supply as an exempt supply for that period and for subsequent periods, and for this purpose, the election to treat the supply as an exempt supply does not constitute a change of use for the purposes of section 21FB(4)(b) .
(1985)(0141)(section)(21hc)Transitional rules relating to members of unit title bodies corporate#
1 A member of a unit title body corporate that acquires a supply of goods or services (the corporate supply ) in a taxable period that ends on or after 1 November 2010 and before 3 November 2015, or that includes 3 November 2015, may make a deduction under section 20(3)(hc) for the taxable period if— a at the time of the corporate supply, the unit title body corporate is not a registered person and the member is a registered person; and b the unit title body corporate acquires the corporate supply for the purpose of making a supply (the membership supply ) under a power or duty set out in section 84 of the Unit Titles Act 2010 that the member uses in making taxable supplies; and c the member makes a return for the taxable period that treats part of the corporate supply as being acquired by the member for use in making taxable supplies; and d the member maintains sufficient records to enable the Commissioner to ascertain— i the nature of the corporate supply and the membership supply; and ii the amount that the member pays to the unit title body corporate for the membership supply; and iii that the corporate supply is a taxable supply; and iv that the membership supply is used by the member in making taxable supplies. 2 If the corporate supply is acquired for the purpose of making a membership supply for which the unit title body corporate charges the member on a basis other than the member’s ownership interest or utility interest, as defined in section 5 of the Unit Titles Act 2010 , the amount that the member may deduct is the tax fraction of the amount charged to the member for the membership supply. 3 For a corporate supply to which subsection (2) does not apply, the amount that the member may deduct is the tax fraction of an amount that, as a proportion of the amount paid by the unit title body corporate for the corporate supply, is fair and reasonable based on the proportion that the member owns of the total ownership interest and utility interest in the body corporate as defined in section 5 of the Unit Titles Act 2010 .
(1985)(0141)(section)(21i)Fringe benefits and entertainment expenses#
1 If a registered person has or is deemed to have provided or granted a fringe benefit to another person under the FBT rules of the Income Tax Act 2007 , the providing or granting of the fringe benefit is treated as being a supply of goods and services made by the registered person in the course or furtherance of their taxable activity. 2 Subsection (1) does not apply to the extent that— a the other person paid an amount for the receipt or enjoyment of the fringe benefit; or b the fringe benefit arose by virtue of an exempt supply under section 14 ; or c the fringe benefit arose by virtue of a supply that is charged with tax at the rate of 0% under section 11 , 11A , 11AB or 11B ; or d the fringe benefit is, or is deemed to be, provided or granted by a registered person in the course of making exempt supplies. 3 Despite sections 9 and 21C , the supply of goods and services is treated as taking place at the time the fringe benefit is or is deemed to be provided or granted. 4 If sections DD 1 to DD 3 of the Income Tax Act 2007 apply to limit the deduction under that Act for expenditure or loss (including depreciation loss) that a registered person is allowed in the course of or furtherance of a taxable activity with respect to entertainment, as described by section DD 2 of that Act,— a the registered person is treated as having supplied entertainment with a value equal to the amount of the deduction prevented by sections DD 1 and DD 2 of that Act; and b unless subsection (4B) applies, the time of the supply is treated as being the earlier of— i the date on which the person furnishes a return of income under section 37 of the Tax Administration Act 1994 for the tax year for which the deduction is allowed; and ii the date by which the person must furnish a return of income under section 37 of the Tax Administration Act 1994 for the tax year for which the deduction is allowed. 4B Despite subsection (4)(b), for a registered person who is treated as supplying entertainment as described in subsection (4), the time of supply for that entertainment is treated as being 30 September 2010 if— a the relevant expenditure or loss for the entertainment is incurred before 1 October 2010; and b the registered person chooses to apply this section. 5 For the purpose of subsection (4), expenditure does not include an entertainment allowance to an employee or a reimbursing payment that is exempt income under section CW 17 , CW 17B , CW 17C , or CW 18 of the Income Tax Act 2007 .
(1985)(0141)(section)(22)Goods and services acquired before incorporation#
Any company, being a registered person, shall, where any amount of tax has been charged or levied pursuant to section 8(1) or section 12(1) in relation to the acquisition of goods and services for or on behalf of that company or in connection with the incorporation of that company, and where those goods and services were acquired prior to incorporation by a person who— a became a member, officer, or employee of the company and was reimbursed by the company for the whole amount of the consideration paid for the goods and services; and b acquired those goods and services for the purpose of a taxable activity to be carried on by the company and has not used those goods and services for any purpose other than such taxable activity,— be deemed to be the recipient of the goods and services and to have paid any tax charged or levied pursuant to section 8(1) or section 12(1) as if the supply or the payment of the tax had been made during the taxable period in which the reimbursement referred to in paragraph (a) is made: provided that this section shall not apply in relation to any goods and services where— c the supply of those goods and services by that person to the company is a taxable supply, or is a supply of secondhand goods not being a taxable supply; or d those goods and services were so acquired more than 6 months prior to the date of incorporation of the company; or e the company does not hold sufficient records to establish the particulars relating to the deduction to be made.
(1985)(0141)(section)(23)Payment of tax#
1 Every registered person, for each taxable period, shall, not later than the last day allowed under this Act for furnishing a return for that taxable period, pay to the Commissioner the tax payable for that period as calculated pursuant to section 20 . 4 A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person's authority, as the case may be, unless the contrary is proved.
(1985)(0141)(section)(23a)Payment of tax relating to fringe benefits#
1 A registered person who provides or grants a fringe benefit to another person under the Income Tax Act 2007 must pay the tax on the taxable value of the fringe benefit in the person's FBT return by the time specified in sections RA 15 , and RD 59 to RD 62 of the Income Tax Act 2007 and sections 46B to 46D of the Tax Administration Act 1994 as is appropriate. 2 Payment of the tax on the taxable value of the fringe benefit is treated as a payment of FBT for the purposes of filing the fringe benefit return and Parts 4A , 6 , 7 , 9 , 10 and 11 of the Tax Administration Act 1994 .
(1985)(0141)(section)(25)Adjustments for inaccuracies#
1 This section applies where, in relation to a supply of goods and services by a registered person, the registered person issues taxable supply information or supply correction information , or makes a return for a taxable period, containing an inaccuracy that is or arises from 1 or more of— a a cancellation of the supply: b a return, to the supplier, of all or part of the supply: c an incorrect description of the supply: d an incorrect amount of consideration: e an incorrect place of supply: f an incorrect time of supply: g an incorrect rate of tax: h an incorrect amount of tax charged: i an incorrect description of the supplier or recipient of the supply. 1B For the purposes of subsection (1)(d), the previously agreed consideration for the supply of a pharmaceutical is not an incorrect amount of consideration if part of the consideration for the supply has been rebated to Pharmac (acting on its own account or as an agent for a public authority) under a Pharmac agreement. 2 Where a supplier has accounted for an incorrect amount of output tax for a taxable period as a consequence of an inaccuracy referred to in subsection (1) , that supplier shall make an adjustment in calculating the tax payable by that supplier in the return for the taxable period during which it has become apparent that the output tax is incorrect, and if— a the output tax properly charged in relation to that supply exceeds the output tax actually accounted for by the supplier, the amount of that excess shall be deemed to be tax charged on a taxable supply made by that supplier and be attributable to the taxable period in which the adjustment is to be made, and not attributable to any prior taxable period: b the output tax actually accounted for exceeds the output tax properly charged in relation to that supply, that supplier shall make a deduction under section 20(3) of the amount of that excess. 4 If a registered person makes a deduction in a taxable period of input tax relating to a supply for which the person has taxable supply information and is then issued with supply correction information showing, or otherwise knows, that the taxable supply information includes an amount of output tax on the supply exceeding the correct amount, the amount of the excess tax is— a treated as being output tax charged on a taxable supply made by the registered person, to the extent that the input tax deducted relating to the supply exceeds the output tax properly charged on the supply; and b attributed to the taxable period in which the supply correction information is issued or the registered person becomes aware of the excess. 5 If a registered person makes a deduction in a taxable period of input tax relating to a supply for which the person has taxable supply information and is then issued with supply correction information showing that the correct amount of output tax on the supply exceeds the amount included in the taxable supply information , the amount of the excess tax is treated as being input tax that is a deduction under section 20(3) in the taxable period in which the supply correction information is issued, to the extent that the output tax properly charged on the supply exceeds the input tax deducted relating to the supply.
(1985)(0141)(section)(25aa)Consequences of change in contract for imported goods and services#
1 Despite section 25 , this section applies in relation to a supply of goods or services by a non-resident that is treated by sections 5B and 8(4B) as being made in New Zealand by the recipient of the supply if— a any one of the following is satisfied: i the supply of goods or services has been cancelled: ii the nature of the supply of goods or services has been fundamentally varied or altered: iii the previously agreed consideration for the supply of goods or services has been altered, whether due to the offer of a discount or otherwise: iv the goods or services or part of the goods or services supplied have been returned to the non-resident: v the supplier has provided the recipient with taxable supply information under section 19K(8) or (9) ; and b an incorrect return has been made for the taxable period for which output tax on the supply is attributable. 2 A person who has accounted for an incorrect amount of output tax must make an adjustment to the calculation of tax payable in the return for the taxable period in which it becomes apparent that the amount of output tax was incorrect, and if the output tax properly charged on the supply is— a more than the output tax actually accounted for by the person, the amount of the excess is treated as being tax charged in relation to a taxable supply made by the person: b less than the output tax actually accounted for by the person, the amount of the deficiency is a deduction under section 20(3) for the person. 3 A person who has accounted for an incorrect amount of deductions must make an adjustment to the calculation of tax payable in the return for the taxable period in which it becomes apparent that the amount of deductions was incorrect, and if the deduction properly resulting from the supply is— a less than the deduction actually claimed by the person, the amount of the deficiency is treated as being tax charged in relation to a taxable supply made by the person: b more than the deduction actually claimed by the person, the amount of the excess is a deduction under section 20(3) for the person.
(1985)(0141)(section)(25aaa)Corrections of inaccuracies by marketplace operators#
1 This section applies when an operator of an electronic marketplace— a is required to deduct input tax for a flat-rate credit to pass on under section 20(3)(de) to an underlying supplier; and b discovers, after having deducted the amount, that the amount is incorrect. 2 The operator of the electronic marketplace must correct the amount of input tax or output tax, as applicable, as follows: a if the amount of input tax is more than the correct amount, the operator must return an amount of output tax that is equal to the excess input tax: b if the amount of input tax is less than the correct amount, the operator must deduct input tax of an amount equal to the deficiency in the input tax. 3 The adjustments referred to in subsection (2)(a) and (b) must be made for the taxable period in which the inaccuracy is discovered. 4 For the purposes of subsection (2)(a), if the requirement to pass on the flat-rate credit to the underlying supplier has been met, the amount of the excess may be offset in relation to another amount of flat-rate credit required to be passed on. 5 The operator of the electronic marketplace must pass on any amount of the deficiency referred to in subsection (2)(b) to the underlying supplier under section 8C(3)(b)(ii) .
(1985)(0141)(section)(25ab)Consequences of change in contract for secondhand goods#
1 This section applies to a supply of secondhand goods to a registered person for which the registered person returns input tax determined under section 3A(3) if— a the supply is affected by 1 or more of— i a cancellation of the supply: ii a return, to the supplier, of all or part of the supply: iii an incorrect description of the supply: iv an incorrect rate of tax: v an incorrect amount of tax charged: vi a change to the previously agreed consideration for the supply; and b the registered person returns input tax on the supply as a deduction from the amount of output tax for a taxable period in the calculation of tax payable by the registered person for the taxable period; and c as a result of the event referred to in paragraph (a), the amount of input tax on the supply returned by the registered person exceeds the correct amount of input tax for the supply; and d the supplier does not provide taxable supply information or supply correction information in relation to the supply. 2 An amount equal to the amount of the excess referred to in subsection (1)(c) is treated as being tax charged in relation to a taxable supply made by the registered person for the taxable period in which the error in the amount of input tax is found .
(1985)(0141)(section)(26)Bad debts#
1 Where a registered person — a has made a taxable supply for consideration in money; and b has furnished a return in relation to the taxable period during which the output tax on the supply was attributable and has properly accounted for the output tax on that supply as required under this Act; and c has written off as a bad debt the whole or part of the consideration not paid to that person,— that registered person shall make a deduction under section 20(3) of that portion of the amount of tax charged in relation to that supply as the amount written off as a bad debt bears to the total consideration for the supply: provided that where goods are supplied under a hire purchase agreement , the registered person shall only make a deduction under section 20(3) of the tax fraction (being the tax fraction applicable at the time that the hire purchase agreement was entered into) of that portion of the amount written off as a bad debt as the cash price bears to the total amount payable under the hire purchase agreement: 1AA Subsection (1) also applies if a registered person sells a debt to a third party and then reacquires the debt. 1AB A registered person who is required to account for tax payable on a payments basis under either section 19 or section 19A must apply this section only to supplies made by the person to which any one of sections 9(2)(b) , 9(3)(b) and 26A applies. 1A Where a registered person has, in respect of the supply by that registered person of any contract of insurance (being a supply charged with tax pursuant to section 8(1) ),— a paid any amount to the Earthquake and War Damage Commission pursuant to the Earthquake and War Damage Act 1944 or to the Fire Service Commission pursuant to the Fire Service Act 1975 or to Fire and Emergency New Zealand pursuant to the Fire and Emergency New Zealand Act 2017 ; and b sought to recover that amount, together with the consideration for that supply, from the recipient of that supply; and c written off as a bad debt the whole or part of that amount not paid to that registered person,— that registered person shall make a deduction under section 20(3) of the tax fraction of that amount or that part of that amount written off. 2 Where any amount in respect of which a deduction has been made in accordance with subsection (1) is at any time wholly or partly recovered by the registered person, that portion of the amount of the deduction allowable under subsection (1) as the amount of the bad debt recovered bears to the bad debt written off shall be deemed to be the tax charged in relation to a taxable supply made during the taxable period in which the bad debt is wholly or partly recovered. 3 This section does not apply when the taxable supply is one made by a principal to an agent as described in section 60(1B)(a) if the agent has been paid for the supply described in section 60(1B)(b) . 4 This section does not apply when the taxable supply is made by an agent to a principal as described in section 60(2B)(b) . 5 This section does not apply when the taxable supply is made by a marketplace operator and section 26AA applies to the bad debt.
(1985)(0141)(section)(26a)Factored debts#
1 This section applies to a registered person who— a sells a debt to another person during a taxable period; and b is required to account for tax payable on a payments basis. 2 The sale of the debt is treated as being a taxable supply— a that is made by the registered person during the taxable period; and b on which the amount of tax charged is the tax fraction of the remaining book value of the debt.
(1985)(0141)(section)(26aa)Marketplace operators: bad debts for amounts of tax#
1 This section applies to a marketplace operator who is the supplier under section 60C or 60D of distantly taxable goods, remote services, or listed services provided by a person who is not an associated person and— a charges the underlying supplier a fee for making the taxable supply; and b furnishes a return in relation to the taxable period during which the output tax on the supply is attributable; and c accounts for the output tax on the supply; and d has an agreement with the underlying supplier under which the underlying supplier is required to pay to the marketplace operator, from consideration received by the underlying supplier from the supply, an amount (the debt ) that includes the amount of output tax on the supply for which the marketplace operator accounts; and e the marketplace operator writes off as a bad debt the total amount consisting of the fee and debt referred to in paragraphs (a) and (d) (the write-off ). 2 The marketplace operator shall make a deduction under section 20(3) , or account for a reduction in output tax, equal to the tax charged on the taxable supply. 3 If the marketplace operator recovers in a later taxable period an amount of a bad debt that gave rise to a deduction or reduction under subsection (2), the marketplace operator shall account for an amount of output tax that is a fraction of the amount of the deduction or reduction, where the fraction is calculated by dividing the amount of the recovery by the amount of the write-off.
(1985)(0141)(section)(26b)Resale royalties#
1 This section applies to a registered person who— a receives a resale royalty under section 18 of the Resale Right for Visual Artists Act 2023 in relation to or in respect of their taxable activity; and b was notified by the collection agency under regulation 10 of the Resale Right for Visual Artists Regulations 2024 that the resale of the original visual artwork which gave rise to the resale royalty was not a supply that was charged with tax under section 8 . 2 Unless subsection (3) applies, the registered person must add to their output tax under section 20 for the taxable period in which they receive the resale royalty an amount equal to the tax fraction of the amount of the resale royalty, including any percentage of the resale royalty retained by the collection agency under section 20 of the Resale Right for Visual Artists Act 2023 . 3 If the resale of the original visual artwork was zero-rated under section 11 , the resale royalty paid to the right holder by the collection agency must also be zero-rated.
(1985)(0141)(section)(42)Recovery of tax#
1 Tax payable by any person shall be recoverable as a debt due to the Crown. 2 Where a person has not paid the amount of the tax payable or any part thereof in the manner required by Part 3 , the amount of the tax for the time being unpaid to the Commissioner shall, in the application of the assets of the person, rank as follows: a where the person is an individual, whether or not a member of an unincorporated body , upon that person's bankruptcy or upon that person making an assignment for the benefit of that person's creditors, the amount of the tax payable shall rank without limitation in amount, in order of priority immediately after preferential claims for wages or other sums payable to or on account of any servant or worker or apprentice or articled clerk, and in priority to all other claims: b where the person is a company, upon the liquidation of the company, the amount of the tax payable shall have the ranking provided for in Schedule 7 of the Companies Act 1993 (whether or not the company has been incorporated or registered under that Act): ba where the person is a company, upon the appointment of a receiver on behalf of the holder of any debenture given by the company secured by a charge over any property of the company or upon possession being taken on behalf of the debenture holder of the property, the amount of the tax payable shall have the ranking provided for in Schedule 7 of the Companies Act 1993 (whether or not the company has been incorporated or registered under that Act), as if the receiver or person taking possession were a liquidator: c if a person is an unincorporated body, on the appointment of a receiver on behalf of any person, the amount of tax payable— i ranks immediately after any preferential claims for any wages or other sums payable to or on account of any servant, worker, apprentice, or articled clerk; and ii ranks in priority over any claims of any person under a security interest to the extent that the security interest— A is over all or any part of the unincorporated body's accounts receivable and inventory or all or any part of either of them; and B is not a purchase money security interest that has been perfected at the time specified in section 74 of the Personal Property Securities Act 1999 ; and C is not a security interest that has been perfected under the Personal Property Securities Act 1999 at the time of the receiver’s appointment and that arises from the transfer of an account receivable for which new value is provided by the transferee for the acquisition of that account receivable (whether or not the transfer of the account receivable secures payment or performance of an obligation); and iii must be paid accordingly out of any accounts receivable and inventory that are subject to the security interest (or their proceeds). 3 This section shall apply notwithstanding anything in any other Act. 4 In subsection (2)(c), the terms account receivable , inventory , new value , proceeds , purchase money security interest , and security interest have the same meanings as in the Personal Property Securities Act 1999 . 5 The provisions of this section, as in force immediately before the commencement of the Personal Property Securities Act 1999 , continue to apply in respect of a person that is a body or an unincorporated body whose property was subject to a floating charge that, before the commencement of that Act, became a fixed or specific charge.
(1985)(0141)(section)(43)Deduction of tax from payment due to defaulters#
1 For the purposes of this section— amount payable , in relation to a person and to any registered person means— a any amount that, on the day on which a notice to the person is given under subsection (2) in relation to the registered person, is payable by the person (whether on that person's own account, or as an agent, or as a trustee, or otherwise howsoever) to the registered person: b any amount that, on any day following the day referred to in paragraph (a), is, or becomes, before any revocation (under subsection (4)) of the notice so given, payable by the person (whether on that person's own account, or as an agent, or as a trustee, or otherwise howsoever) to the registered person,— and includes— c where the person is a bank, money (including any interest thereon) that— i on the day on which a notice to the person is given under subsection (2) in relation to the registered person, is on deposit or is deposited with the person to the credit of the registered person; or ii on any day following the day referred to in subparagraph (i) is on deposit or is deposited, before any revocation (under subsection (4)) of the notice so given, with the person to the credit of the registered person,— whether the deposit or the depositing is on current account, or so as to bear interest for a fixed term or without limitation of time, and whether or not the registered person has made any application to withdraw or uplift the money bank means— d any building society registered under the Building Societies Act 1965 , in respect of any deposits with the building society: e any person (not being a person of any of the kinds referred to in paragraphs (a) to (d)) that is a bank within the meaning of the Banking Act 1982. 1B For the purposes of the definition of amount payable in subsection (1), money that is on deposit or is deposited to the credit of a registered person includes money that— a is held in a joint bank account in the name of the registered person and 1 or more other persons; and b can be withdrawn from the account by or on behalf of the registered person without a signature or other authorisation being required at the time of the withdrawal from, or on behalf of, the other person or persons. 1C Subsection (1B) does not apply when the joint bank account is an account of a partnership that files a return of income under section 33(1) of the Tax Administration Act 1994 . 2 Where any registered person has made default in the payment to the Commissioner of any tax or interest or late payment penalty or shortfall penalty payable by the registered person under this Act or the Tax Administration Act 1994 , or any part of any such interest or tax or penalty, (collectively referred to in this section as unpaid tax ) , the Commissioner may from time to time by notice require any person to— a deduct or extract, in one sum, from any amount that is, or becomes, an amount payable in relation to that registered person such sum as is equal to the lesser of— i the amount that, pursuant to the notice, is required to be deducted or extracted: ii the amount that, at the time at which the deduction or extraction is required to be made in compliance with the notice, is the said amount payable: b subject to subsection (3), deduct or extract from time to time, by way of instalment, from any amount that is or, as the case may be, from time to time becomes, an amount payable in relation to the registered person such sum as is equal to the lesser of— i the amount that, at the time at which the deduction or extraction is required to be made in compliance with the notice, is the amount required to be so deducted or extracted: ii the amount that, pursuant to the notice, at the time at which the amount of the instalment is required to be deducted or extracted, is the said amount payable,— and require that person to pay to the Commissioner, within such time as is specified in the notice, every sum so deducted or extracted, to the credit of an account maintained by the Commissioner in relation to that registered person in respect of that unpaid tax. 2AA If a person (the liable person ) is liable to meet the obligations under this Act of a registered person (the defaulting person ) that has made default in a payment to the Commissioner, the Commissioner may issue a notice under subsection (2) as if the liable person were a registered person that had committed the default of the defaulting person. 2A A notice of amount to be deducted or extracted issued under subsection (2) may include a daily amount of interest as well as the amount required to be deducted or extracted. 2B The daily amount of interest notified under subsection (2A) shall be calculated for each day, commencing on the date of the notice and ending on the day on which the sum required by the notice is deducted or extracted. 3 Where any notice under this section relates to any amount payable that consists of wages or salary, the sums required to be deducted therefrom shall be calculated so as to not exceed the greater of— a an amount equal to the lesser of the following amounts: i an amount calculated at the rate of 10% per week of the unpaid tax of the registered person at the date of the notice: ii an amount calculated at the rate of 20% of the said wages or salary payable: b the amount of $10 per week. 4 Any notice under this section may be at any time revoked by the Commissioner by a subsequent notice to the person to whom the original notice was given (in this section referred to as the debtor ), and must be revoked by the Commissioner on application for revocation by the registered person or liable person at any time when the Commissioner is satisfied that all unpaid tax then due and payable by the registered person has been paid. 5 The Commissioner must provide a copy of a notice that is given in relation to any unpaid tax to a person under subsection (2) or (4) to the registered person or liable person , and the copy must be provided at the time the notice is given. 5B Despite subsection (5), for a notice relating to an amount of wages or salary described in subsection (3), the Commissioner may dispense with the requirement to send a copy of the notice to the registered person or liable person if, after making reasonable inquiries, the Commissioner has, or can find, no valid address for the registered person or liable person . 6 Whenever, pursuant to a notice under this section, any deduction or extraction is made from any amount payable to a registered person or liable person , the registered person or liable person shall be entitled to receive from the debtor notification of the fact of the deduction or extraction and of the purpose for which it was made. 7 Any person making any deduction, extraction, or payment pursuant to a notice under this section shall be deemed to have been acting under the authority of the person to whom the notice relates and of all other persons concerned and is hereby indemnified in respect of such deduction, extraction, or payment. 8 The sum deducted or extracted from any amount pursuant to a notice under this section shall be deemed to be held in trust for the Crown, and, without prejudice to any other remedies against the debtor or any other person, shall be recoverable in the same manner in all respects as if it were tax payable by the debtor. 9 Where, in relation to any notice under this section and during any period, that period being,— a where a notice under subsection (2) requires any person, being a bank, to deduct or extract no more than 1 sum, the period that commences on the day on which the notice to the person is given and expires with the day on which the deduction or extraction is required to be made in compliance with the notice: b where a notice under subsection (2) requires any person, being a bank, to deduct or extract more than 1 sum, by way of instalment,— i in relation to the sum first required to be deducted or extracted in compliance with the notice, the period that commences on the day on which the notice to the person is given and expires with the day on which the deduction or extraction is so required to be made: ii in relation to each succeeding sum required to be deducted or extracted in compliance with the notice, the period that commences on the day immediately following the day on which the previous deduction or extraction (being the deduction or extraction that, in relation to that succeeding sum, was the deduction or extraction last required to be made therebefore) was required to be made in compliance with the notice and expires with the day on which that succeeding sum is so required to be deducted or extracted,— any amount is, or becomes, an amount payable in relation to the registered person or liable person , that amount or, as the case may be, the aggregate of all such amounts shall, until the expiry of that period and to the extent of an amount that is equal to the amount of the sum that, in compliance with the notice, is required to be deducted or extracted, be deemed to be an amount held in trust for the Crown and, without prejudice to any other remedies against the debtor or any person, shall, if the deduction or extraction required to be made therefrom pursuant to the notice is not so made, be recoverable in the same manner in all respects as if it were tax payable by the debtor.
(1985)(0141)(section)(45)Refund of excess tax#
1 Subject to this Part, and to Part 11 of the Tax Administration Act 1994 , the Commissioner must refund an amount that a person has paid as tax if— a the Commissioner is satisfied that the amount represents an excess over the amount properly payable for a taxable period; and b the 4-year period referred to in section 108A of the Tax Administration Act 1994 has not ended . 2 Despite section 20(5) , the Commissioner must refund an amount that a person has paid as tax if— a the Commissioner is satisfied that the person paid the amount as a result of an amendment to an assessment that increased the amount of tax payable by the registered person; and b the Commissioner is satisfied that the amount represents an excess over the amount properly payable for a taxable period; and c the 4-year period beginning from the end of the year in which the assessment was amended has not ended . 3 Despite section 20(5) , the Commissioner must refund an amount to a person if— b the person has received a refund under section 19C(8) , 20(5) or 46 ; and c the Commissioner is satisfied that the person was entitled to receive the amount at the time of the refund but did not; and d the 4-year period beginning from the end of the year in which the refund was made has not ended . 4 The Commissioner may refund an overpayment of tax that is referred to in subsection (1), (2), or (3) after the end of the 4-year period referred to in the subsection, if— a the overpayment of tax is the result of a clear mistake or simple oversight of the person; and b the refund is made— i within the period of 4 years beginning from the end of the 4-year period referred to in the subsection: ii as a result of an application by or on behalf of the person that the Commissioner receives before or within the period of 4 years beginning from the end of the 4-year period referred to in the subsection.
(1985)(0141)(section)(46)Commissioner's right to withhold payments#
1 Subject to this section, if the Commissioner is required to refund an amount to a registered person under section 19C(8) or section 20(5) , the Commissioner shall refund the amount— a except when paragraph (b) applies, not later than 15 working days following the day on which the registered person's return was received by the Commissioner; or b the day after the working day on which the Commissioner— i determines the amount is refundable, after first having— A investigated the circumstances of the return in accordance with subsection (2); or B reviewed the information requested in accordance with subsection (2); and ii is satisfied that the registered person has complied with the person's tax obligations. 1B For the purposes of subsections (1)(a), (4)(a), and (5), for a non-resident person who is registered under section 54B , the reference to a 15-day period is treated as a reference to a 90-day period following the day on which the registered person's return was received by the Commissioner. 2 If the Commissioner is not satisfied with a return made by a registered person, the Commissioner— a may investigate the circumstances of the return: b may request the registered person to provide further information concerning the return. 3 If a registered person fails to provide a return for any taxable period as required by this Act, the Commissioner may withhold payment— a of any tax otherwise refundable under this Act or the Tax Administration Act 1994 ; or b of any interest payable under Part 7 of the Tax Administration Act 1994 — until the registered person complies with the requirement. 4 The Commissioner must give a request for information concerning a return under subsection (2)— a within a period of 15 working days following the day on which the return is received by the Commissioner (in the case of an initial request for information); and b within a period of 15 working days following the date of receipt of any information previously requested by the Commissioner (for subsequent requests for information). 5 The Commissioner must notify the registered person— a of the Commissioner's intention to investigate the circumstances of the return under subsection (2); and b of the Commissioner's intention to withhold payment under subsection (3)— within 15 working days following the day on which the return is received by the Commissioner. 6 If, but for this subsection, a registered person would be entitled to an amount as a refund under section 19C(8) or 20(5) or 45 or 78B(5)(c) or under the Tax Administration Act 1994 , or as a payment of interest under Part 7 of the Tax Administration Act 1994 , the Commissioner may apply the amount, in accordance with a request under section 173T of the Tax Administration Act 1994 or in the absence of a request in such order or manner as the Commissioner may determine, in payment of— a tax that is payable by the person: b an amount that is payable by the person under another Inland Revenue Act. 7 If, but for this subsection, a person who is a specified agent of an incapacitated person, as those terms are defined in section 58(1) , would be allowed an amount as a deduction under section 20(3) by virtue of section 58(1C), the Commissioner may apply the amount in payment of— a tax that is payable by the incapacitated person: b an amount that is payable by the incapacitated person under another Inland Revenue Act.
(1985)(0141)(section)(47)Tax paid in excess may be credited towards tax payable when assessment re-opened#
In any case where, upon the investigation by the Commissioner of the liability of a registered person for tax over a number of taxable periods,— a the Commissioner assesses the registered person with tax for any taxable period in respect of which no assessment has been made previously or alters an assessment for any taxable period so as to increase the amount thereof; and b in respect of any taxable period or taxable periods within that group of taxable periods tax has been paid in excess of the amount properly payable,— the Commissioner may, in the Commissioner's discretion and to the extent that in the opinion of the Commissioner is equitable, allow any amount so paid in excess to be credited towards satisfying the registered person's liability to pay any tax payable for any taxable period or taxable periods, notwithstanding that the time limited for the making of a refund of any tax so paid in excess may have expired.
(1985)(0141)(section)(51)Persons making supplies in course of taxable activity to be registered#
1 Subject to this Act, every person who, on or after 1 October 1986, carries on any taxable activity and is not registered, becomes liable to be registered— a at the end of any month where the total value of supplies made in New Zealand in that month and the 11 months immediately preceding that month in the course of carrying on all taxable activities has exceeded $60,000 (or such larger amount as the Governor-General may, from time to time, by Order in Council declare ( see subsection (8)) ): provided that a person does not become liable to be registered by virtue of this paragraph where the Commissioner is satisfied that the value of those supplies in the period of 12 months beginning on the day after the last day of the period referred to in the said paragraph will not exceed that amount: b at the commencement of any month where there are reasonable grounds for believing that the total value of the supplies to be made in New Zealand in that month and the 11 months immediately following that month will exceed the amount specified in paragraph (a): provided that any such person shall not become liable where the Commissioner is satisfied that that value will exceed that amount in that period solely as a consequence of— c any ending of, including a premature ending of , or any substantial and permanent reduction in the size or scale of, any taxable activity carried on by that person; or d the replacement of any plant or other capital asset used in any taxable activity carried on by that person; or 1B For the purposes of determining under subsection (1) the liability of a unit title body corporate to be registered, the value of a supply of a service made by the body corporate to a member is not included in the total value of supplies made in New Zealand by the body corporate. 1C For the purposes of subsection (1), if the person is a non-resident supplier making a supply of distantly taxable goods to which section 8(3)(ab) applies, or of remote services to which section 8(3)(c) applies, or of listed services referred to in section 8C , then in determining whether the person is liable to be registered, the person may use a fair and reasonable method of converting foreign currency amounts into New Zealand currency amounts. 1D For the purposes of determining the liability of a person who is a non-resident visitor to be registered under subsection (1), the value of a supply of services to which section 11A(1)(k) applies is not included in the total value of supplies made in New Zealand by the person. 2 Every person who, by virtue of subsection (1) or section 51B(4) , becomes liable to be registered shall apply to the Commissioner in the prescribed form for registration under this Act, within 21 days of becoming so liable, and provide the Commissioner with such further particulars as the Commissioner may require for the purpose of registering that person. 3 Notwithstanding subsections (1) and (2), every person who satisfies the Commissioner that, on or after 1 October 1986,— a that person is carrying on any taxable activity; or b that person intends to carry on any taxable activity from a specified date,— may apply to the Commissioner in the prescribed form for registration under this Act, and provide the Commissioner with such further particulars as the Commissioner may require for the purpose of registering that person. 4 Where any person has— a made application for registration pursuant to subsection (2) , (3), or section 54B , and the Commissioner is satisfied that that person is eligible to be registered under this Act, that person shall be a registered person for the purposes of this Act with effect from such date as the Commissioner may determine; or b not made application for registration pursuant to subsection (2), and the Commissioner is satisfied that that person is liable to be registered under this Act, that person shall be a registered person for the purposes of this Act with effect from the date on which that person first became liable to be registered under this Act: provided that the Commissioner may, having regard to the circumstances of the case, determine that person to be a registered person from such later date as the Commissioner considers equitable. 5 Notwithstanding anything in this Act, where any taxable activity is carried on by any non-profit body in branches or divisions, that non-profit body may apply to the Commissioner for any such branch or division to be a separate person for the purposes of this section, and if each such branch or division maintains an independent system of accounting and can be separately identified by reference to the nature of the activities carried on or the location of that branch or division, each such branch or division shall be deemed to be a separate person, and not a part of the non-profit body, and, where any such branch or division is a separate person pursuant to this subsection, any taxable activity carried on by that branch or division shall, to that extent, be deemed not to be carried on by the non-profit body first mentioned in this subsection. 5B A unit title body corporate that is registered under this Act as a result of an application under subsection (3) made on a date (the application date ) on or after the date of introduction of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill must be registered with effect from a date after the application date. 5C If members of a flow-through joint venture are jointly carrying on a taxable activity, each member of the joint venture is liable to be registered with effect on the date that the joint venture would have been liable to be registered under subsection (1) if it had been an ordinary joint venture. 6 The provisions of this Act relating to the determination of the value of any supply of goods and services shall apply for the purposes of this section, with the modification that no regard shall be had to any tax charged in respect of any such supply. 7 An application for registration under this Act purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person's authority, as the case may be, unless the contrary is proved. 8 An order under subsection (1)(a) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1985)(0141)(section)(51b)Persons treated as registered#
1 For the purposes of Parts 3 and 6 , and of Part 9 of the Tax Administration Act 1994 , the following are treated as registered persons making supplies in the course or furtherance of a taxable activity : a a person who is not otherwise a registered person but who supplies goods or services, representing that tax is charged on the supply: b if goods are supplied by a sale to which section 5(2) applies,— i the person selling the goods, if the requirements of section 5(2)(a) and (b) are not met and subparagraph (ii) does not apply; or ii the person whose goods are sold, if the person provides to the person selling the goods a statement that does not meet the requirements of section 5(2)(a) : c a person whose registration has been cancelled under section 52(5) with effect from the original date of registration: d a non-resident person referred to in section 54B(2) . 2 If a person referred to in subsection (1) represents that tax is being charged on a supply that they make in a taxable period, the person is liable to pay the amount of the tax. 3 If a person is treated by subsection (1)(c) as being a registered person, the person is treated as being registered from the original date of registration to the date when the Commissioner cancels the registration. 4 A person to whom section 5(16C) , (23B), (23D), or (23F) applies— a becomes liable to be registered from the date of the supply under section 5(16C) , (23B), (23D), or (23F) , as applicable; and b must provide the Commissioner with the particulars the Commissioner may require to register the person as if the person were applying for registration under section 51(2) . 5 A person who becomes liable to be registered under subsection (4)(b) may ask the Commissioner to cancel their registration under section 52(2) once they have accounted for output tax as required under section 5(16C) , (23B), (23D), or (23F) , as applicable . 6 For the purposes of subsection (5), section 5(3) does not apply if— a the person seeks cancellation of their registration by the end of the taxable period in which they have accounted for the output tax under section 5(16C) , (23B), (23D), or (23F) , as applicable ; or b the Commissioner so determines, on application by the person. 7 For the purposes of this Act, if a recipient is treated as a supplier under section 5(27) of— a a supply of distantly taxable goods to which section 8(3)(ab) applies, or that is supplied by a resident, the recipient is treated as registered from the date on which the supply of the goods is made: b a supply of remote services to which section 8(3)(c) applies, or that is supplied by an agent under section 60(1AB) or by an operator of a marketplace under section 60C or 60D , the recipient is treated as registered from the date on which the services are physically performed. 8 For the purposes of this Act, in relation to a supply of goods by a non-resident through a marketplace, a person who is treated as a supplier under section 5(28) is treated as registered from the date on which the supply is made.
(1985)(0141)(section)(52)Cancellation of registration#
1 Subject to this Act, every registered person who carries on any taxable activity shall cease to be liable to be registered where at any time the Commissioner is satisfied that the value of that person's taxable supplies in the period of 12 months then beginning will be not more than the amount specified for the purposes of section 51(1) . 2 Every person who, by virtue of subsection (1), ceases to be liable to be registered may request the Commissioner to cancel that person's registration, and if the Commissioner is at any time satisfied, as mentioned in subsection (1), the Commissioner shall cancel that person's registration with effect from the last day of the taxable period during which the Commissioner was so satisfied, or from such other date as may be determined by the Commissioner, and shall notify that person of the date on which the cancellation of the registration takes effect. 3 Every registered person who ceases to carry on all taxable activities shall inform the Commissioner of that fact within 21 days of the date of cessation and the Commissioner shall cancel the registration of any such person with effect from the last day of the taxable period during which all such taxable activities ceased, or from such other date as may be determined by the Commissioner : provided that the Commissioner shall not at any time cancel the registration of any such registered person if there are reasonable grounds for believing that the registered person will carry on any taxable activity at any time within 12 months from that date of cessation. 4 Any information provided by a registered person to the Commissioner under subsection (3) must include the date on which the person ceased to carry on all taxable activities and whether or not the person intends to carry on any taxable activity within 12 months from that date. 5 Where the Commissioner is satisfied that a registered person is not carrying on a taxable activity the Commissioner may cancel that person's registration with effect from the last day of the taxable period during which the Commissioner was so satisfied, or from such other date as may be determined by the Commissioner, and shall notify that person of the date on which the cancellation of the registration takes effect. 5A Any date determined by the Commissioner for the cancellation of registration under subsection (5) may be retrospective to a date not earlier than— a the last day of the taxable period during which taxable activity by the person ceased; or b the date on which the person was registered under this Act, if the Commissioner is satisfied that the person did not, from that date, carry on any taxable activity. 7 In subsections (5) and (5A), for a non-resident person who is not registered under section 54B , a taxable activity means a taxable activity carried on in New Zealand. 8 If a unit title body corporate is a registered person on the date of introduction of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill and the registration is later cancelled after an application under subsection (2), the cancellation must take effect on or after the date on which the unit title body corporate applies for cancellation of the registration. 9 If a unit title body corporate is registered under this Act with effect from a date (the registration date ) after the date of introduction of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill and the registration is later cancelled after an application under subsection (2), the cancellation must take effect on or after the later of— a the date on which the unit title body corporate applies for cancellation of the registration: b the day that is 4 years after the registration date.
(1985)(0141)(section)(53)Registered person to notify change of status#
1 Subject to this Act, every registered person shall within 21 days notify the Commissioner of— a any change in the name, address, or nature of the principal taxable activity or activities of that registered person: b any change of address from which, or the name in which, any taxable activity is carried on by that registered person: c any change whereby that registered person ceases to satisfy the conditions of section 15(2) : ca any change whereby that registered person now satisfies the conditions of section 15(4) : cb any change whereby that registered person ceases to satisfy the conditions of section 19A , where the Commissioner has made a direction in respect of that registered person under that section: d any change where that registered person, being a member of a GST group within the meaning of section 55 , ceases to be eligible to be a member of that GST group : provided that paragraphs (a) to (cb) shall not apply to the notification of any changes in the ownership of any company. 2 Any registered person who wishes to change, or to adopt, any trading name used or to be used by the registered person for the purpose of issuing or creating taxable supply information and supply correction information under this Act, shall notify the Commissioner of— a the new trading name; and b the date from which that new trading name is to be used by the person for the purposes of this Act.
(1985)(0141)(section)(54)Liabilities not affected by ceasing to be registered person#
The obligations and liabilities under this Act of any person in respect of anything done, or omitted to be done, by that person while that person is a registered person shall not be affected by the fact that that person ceases to be a registered person, or by the fact that, being a registered person, the Commissioner cancels that person's registration.
(1985)(0141)(section)(54b)Requirements for registration for certain non-resident suppliers#
1 Despite section 51(3) , the Commissioner may register a person who is a non-resident and has not become liable to be registered under section 51(1) if the Commissioner is satisfied that the person meets the following requirements: a the person— i is registered for a consumption tax in the country or territory in which they are resident; or ii if the country or territory in which the person is resident does not have a consumption tax, or has a consumption tax that does not apply to the person's activities, is carrying on a taxable activity, and has a level of taxable activity in a country or territory that would render them liable to be registered under section 51(1) if they were carrying out the taxable activity in New Zealand; and b for the first taxable period after the date of registration in New Zealand, the amount of the person’s input tax is likely to be more than $500 or the person is likely to be liable for tax levied under section 12(1) in relation to the importation of goods that are received by another person or that the person delivers to another person; and c the person's taxable activity does not involve a performance of services in relation to which it is reasonably foreseeable that the performance of the services will be received in New Zealand by a person other than in the course of making taxable or exempt supplies ; and d the person is not making, or intending to make,— i a taxable supply in New Zealand; or ii a supply in New Zealand that would be a taxable supply if the person were registered under section 51 , to a person in New Zealand who is not a registered person; and e the person is not, and does not intend to become, a member of a group of companies that makes taxable supplies in New Zealand. 2 If a non-resident person who is registered under this section starts making taxable supplies, or becomes a member of a group of companies that is making taxable supplies, they are treated as registered on the date specified by the Commissioner under subsection (1), and not being registered under this section from the date on which they start making taxable supplies or the date on which they join the group, as applicable. 3 For timing purposes, the following days are treated as the end of a taxable period: a the day on which a person ceases to be eligible to be registered under this section: b the day on which a person who is otherwise registered becomes registered under this section. 4 Subsections (5) and (6) apply when a person— a is registered under section 51 ; and b has a branch or division; and c makes a taxable supply in New Zealand. 5 The person may be treated in relation to their branch or division as a separate person who may, if they meet the requirements of subsection (1), apply to the Commissioner for registration under this section. 6 In relation to the registration of the person, section 56(6) does not apply to require the person and the branch or division to have, between themselves, consistent practices for taxable periods and accounting bases.
(1985)(0141)(section)(54c)Cancellation of registration of certain non-residents#
1 Section 52 applies to the cancellation of registration of a non-resident person registered under section 54B as modified by this section. 2 The Commissioner may, in addition to the powers provided under section 52(5) and (5A), cancel the person's registration if— a the Commissioner is satisfied that the person no longer meets the requirements of section 54B(1)(a) : b for 3 consecutive taxable periods, the person has either not filed a return or has filed a late return. 3 When a person's registration is cancelled under subsection (2)(b),— a the effective date of the cancellation is the last day of the second period : b the person may not apply again for registration under section 54B until a period of 5 years has expired, starting on the date of cancellation, and this exclusion period also applies to a non-resident associate of the person.
(1985)(0141)(section)(55)GST groups#
1A This section applies to companies meeting the eligibility requirements of subsection (1) or (8) and choosing to form a GST group. 1AB The rules in the section are intended to ensure that, with exceptions, the Act treats the members of a GST group as if the members were— a as the GST group, a single company— i operating separately each activity that each member would operate in the absence of this section; and ii making or receiving each supply that each member, as part of an activity, would be treated in the absence of this section as making to, or receiving from, a person who is not a member; and iii acting through the representative member in making elections, giving information other than taxable supply information or supply correction information , keeping records, and making payments required by the Act; and iv acting through the issuing member, or the representative member if the GST group does not have an issuing member, in giving taxable supply information or supply correction information ; and b as the GST group, sharing the responsibilities and liabilities under the Act of the single company; and c as individual members, sharing with the representative member some of the individual responsibilities and obligations under the Act arising for the representative member from each activity and supply that would be an activity and supply of the member in the absence of this section. 1AC Subsections (1AD) to (1AI) apply to the members of a GST group except in relation to a supply of services that is treated by section 8(4B) as being made in New Zealand. 1AD An activity that would in the absence of this section be an activity of a member of the GST group is carried on by— a the representative member, as an activity of a registered person separate from other activities of the representative member; and b no member of the GST group other than the representative member. 1AE A supply that would in the absence of this section be a supply made by a member of the GST group to a person— a is a supply made as a registered person by the representative member to the person, if the person is not a member of the GST group; or b is disregarded for the purposes of calculating the tax payable by the GST group for a taxable period, if the person is a member of the GST group, except if another provision requires otherwise. 1AF A supply of goods and services that would in the absence of this section be made by a member of the GST group, and not be a taxable supply, is a supply made as a registered person by the representative member. 1AG A supply of goods and services that would in the absence of this section be made to a member of the GST group, other than a supply that would in the absence of this section be a taxable supply by another member, is a supply to the representative member as a registered person. 1AH If goods and services are acquired, or produced, or applied, by a member of a GST group (the new member ) at a time before becoming a member of the GST group and there is a difference, for an adjustment period, between the percentage intended use by the new member of the goods and services for making taxable supplies and the percentage actual use by the representative member of the goods and services for making taxable supplies, the representative member, for the purposes of section 21(1) , has— a acquired, or produced, or applied, the goods and services at the time with a percentage intended use for making taxable supplies equal to the percentage intended use of the new member; and b made claims for input tax and adjustments of output tax, relating to the goods and services, when the same claims were made by the new member before becoming a member of the GST group. 1AI Information provided to a member of the GST group under section 78F is provided to the representative member and information provided by a member of the GST group under section 78F is provided by the representative member. 1AJ Subsections (1AK) to (8) apply to the members of a GST group unless a provision of the Act expressly provides otherwise or the context requires another result. 1AK When part of the GST group, the members of the GST group have the same taxable period under sections 15 to 15ED and the same accounting basis under section 19 or 19A . 1AL The representative member is— a responsible for making elections of the GST group under the Act and making the returns, giving the information, subject to subsection (1AM), and keeping the records, required by the Act for the GST group; and b treated as paying tax paid by a member of the GST group; and c responsible for paying the tax payable by the members of the GST group, subject to subsection (1AO)(a). 1AM A GST group may choose that the taxable supply information or supply correction information , for a taxable supply that would in the absence of this section be made by a member (the active member ), be issued— a in the name of the active member, by the active member; or b in the name of the representative member, by— i the representative member; or ii a member (the issuing member ) whose identity and role are notified to the Commissioner by the representative member. 1AN The representative member, and an issuing member or active member, of a GST group must meet the requirements of sections 19J and 19L for taxable supply information and supply correction information . 1AO A person who is, or has been, a member of the GST group has the following responsibilities and liabilities: a joint and several liability with the other members of the GST group under subsections (1AP) and (1AQ) for all tax payable, and not paid, by the representative member for each taxable period, or part of a taxable period, in which the member is part of the GST group; and b the responsibilities and liabilities of a member of the GST group under the provisions of— i sections 19J , 19L , and 25 ; and ii section 75 , for the activities of the member while the member is part of the GST group; and iii Part 8 (Registration), if the person is a registered person when the person is a member of the GST group. 1AP If a member (the leaving member ) leaves a GST group, the leaving member is relieved from liability for tax payable by the GST group for all or part of a taxable period if— a the assessment for the liability of the GST group is made after the later of— i the date on which the leaving member is treated as leaving the GST group: ii the date of the event that causes the leaving member to be treated as leaving the GST group; and b the amount assessed is more than an earlier assessment of the GST group for the taxable period or part of the taxable period; and c the Commissioner considers that the removal of the liability will not significantly prejudice the recovery, or likely recovery, of the amount of tax assessed for the taxable period or part of the taxable period; and d the Commissioner notifies the leaving member and the representative member that the requirements of paragraph (c) are met. 1AQ The responsibilities under subsection (1AO) of a person who is, or has been a member of a GST group— a are unaffected by the person’s ceasing to be part of the GST group or by a representative member’s ceasing to exist; and b may be relieved by the Commissioner under subsection (1AP). 1 For the purposes of this Act, 2 or more companies (the companies ) are eligible to be a GST group at a time if,— a at a time and under section IC 3 of the Income Tax Act 2007 , the companies are a group of persons (the eligibility group ) that— i is a group of companies; or ii is part of a group of companies; or iii would be a group of companies but for 1 or more members being a multi-rate PIE or a look-through company; or iv would be a group of companies but for 1 or more members being a listed PIE; and b the companies meet either or both of the following requirements: i at the time, are each a registered person: ii as the eligibility group and in a 12-month period that includes the time, make supplies to persons outside the eligibility group that are taxable supplies, or would be taxable supplies if made by a registered person, and that have a total value of at least 75% of the total value of the taxable supplies and other supplies made in that period by persons in the eligibility group to persons outside the eligibility group. 1B Despite subsections (1) and (4)(a), a person registered under section 54B may not apply to be a member of a GST group or for a further company to be a member of a GST group , if the resulting GST group would have both resident and non-resident persons as members. 2 Where 2 or more companies apply to be members of a GST group for the purposes of this section, and the Commissioner is satisfied that they are eligible to be members of a GST group pursuant to subsection (1), they shall be members of a GST group from the beginning of such taxable period as is determined by the Commissioner. 3 In any application made under subsection (2) — a one of the companies shall be nominated to be the representative member; and b the company nominated under paragraph (a) must be a registered person. 4 Where any companies are members of a GST group , the representative member nominated under subsection (3) may apply to the Commissioner for— a a further company eligible to be a member of that GST group to be a member of that GST group ; or b one of the members of that GST group to be excluded from that GST group ; or c another member of the GST group to be nominated as the representative member, and the member nominated under subsection (3) to no longer be the representative member; or d that GST group to no longer be a GST group for the purposes of this section,— and the Commissioner shall grant the application from the beginning of such taxable period as is determined by the Commissioner or from the date required by subsection (4AA) . 4AA If the representative member applies under subsection (4) for a company to be a member of the GST group and the company is incorporated less than 12 months before the application and is eligible to be a member when it is incorporated, the Commissioner must grant the application from whichever date the representative member chooses of— a the date of the company’s incorporation: b the start of the taxable period following the date of the company’s incorporation. 4A The appointment of a specified agent, as defined in section 58(1) , does not affect the membership of a GST group . 5 Where any member of a GST group has ceased to be eligible to be a member of that group, and— a that member or the representative member of that GST group notifies the Commissioner of that cessation pursuant to section 53(1)(d) ; or b the Commissioner is otherwise satisfied that any member of a GST group has ceased to be so eligible,— the Commissioner shall, by notice given to that member or that representative member, terminate that membership from such date as may be specified in the notice. 6 For the purposes of this Act, any notice served in accordance with this Act, which is addressed to the representative member of a GST group is served on that representative member and on all members of the GST group . 8 If the members of a group of 2 or more registered persons include a person that is not a company or is a limited partnership and the Commissioner is satisfied in relation to the members of the group that— a one of them controls each of the others; or b one person controls all of them; or c 2 or more persons carrying on a taxable activity in partnership control all of them,— the Commissioner may accept that the registered persons are a GST group, and subsections (2) to (6) apply to the group of registered persons as a GST group and to each of the registered persons as a member of the GST group.
(1985)(0141)(section)(55b)Supplier group and issuing member#
1 Members of a group of 2 or more registered persons (the supplier group ), each of which is not a member of the same GST group as another member of the supplier group and meets the requirements of subsection (2), may enter an agreement under which a single member (the issuing member ) issues under section 19J the taxable supply information and supply correction information for agreed taxable supplies of goods and services made, other than under section 5(2) , by a member of the supplier group (the supplying member ). 2 The requirements of this subsection are met if— a the members of the supplier group agree that— i the issuing member must issue taxable supply information and supply correction information for agreed taxable supplies by a supplying member; and ii each member of the supplier group other than the issuing member must not issue taxable supply information and supply correction information for a supply when the members of the supplier group have agreed that the information will be provided by the issuing member ; and b the agreement includes the name, address, and registration number of each member of the supplier group; and c if the terms of the agreement differ from normal commercial terms agreed earlier between the members of the supplier group, each member of the supplier group records the circumstances taken into account by the member in entering the agreement; and d The Commissioner has not invalidated the agreement because the Commissioner considers that the members of the supplier group have failed to satisfy the requirements of the agreement and this section. 3 The issuing member of a supplier group is responsible for the GST record-keeping obligations under this Act of a supplying member making a supply that the issuing member has agreed to be responsible for under subsection (1) . 4 When the members of a supplier group agree to have, or to change, the issuing member for the supplier group, the issuing member must notify the Commissioner of the member’s role and provide the Commissioner with an undertaking to meet the obligations of an issuing member for the supplier group.
(1985)(0141)(section)(56)Branches and divisions#
1 Where a taxable activity is carried on by any registered person in branches or divisions, that registered person may apply to the Commissioner for any such branch or division to be registered as a separate registered person for the purposes of this Act. 2 The Commissioner shall, upon application made pursuant to subsection (1), register any branch or division as a separate registered person if each such branch or division maintains an independent system of accounting and can be separately identified by reference to the nature of the activities carried on or the location of the branch or division, and where any such branch or division is so separately registered, any taxable activity carried on by that branch or division shall, to that extent, be deemed not to be carried on by the registered person first mentioned in subsection (1). 3 The registered person first mentioned in subsection (1) may, at any time, apply to the Commissioner for any branch or division separately registered under subsection (2) to cease to be so registered, and the Commissioner shall cancel that separate registration with effect from the last day of the taxable period of the branch or division during which that application was made, and any taxable activity carried on by that branch or division shall thereafter, to that extent, be deemed to be carried on by the registered person first mentioned in subsection (1). 4 The Commissioner shall cancel the separate registration of any branch or division on the cancellation of the registration of the registered person first mentioned in subsection (1). 5 Where any branch or division separately registered pursuant to this section makes default in doing anything required to be done under this Act, the liability for the doing of that thing shall revert to the registered person first mentioned in subsection (1). 6 Notwithstanding the foregoing provisions of this section, for the purposes of sections 15 to 15E , 19 , and 19A this section shall be deemed not to have applied, and any placement or direction made pursuant to the said sections 15 to 15E , 19, and 19A in respect of the registered person first mentioned in subsection (1) shall, for the purposes of this Act, apply equally to each branch or division separately registered pursuant to this section.
(1985)(0141)(section)(56b)Branches and divisions in relation to certain imported goods and services#
1 This section applies to a supply of goods or services that is treated by section 8(4B) as being made in New Zealand, or in relation to which an output tax liability under section 20(3JC) arises. 2 If a person carries on activities both inside and outside New Zealand through branches or divisions— a each branch or division is treated as being a separate person; and b a branch or division inside New Zealand is treated as being a resident; and c a branch or division outside New Zealand is treated as being a non-resident; and d an activity carried on by a branch or division is treated as being carried on separately by the branch or division. 3 For the purpose of this section, a head office of a company is a branch or division of the company. 4 This section applies whether or not a branch or division of the person is registered under section 56 .
(1985)(0141)(section)(57)Unincorporated bodies#
2 Where an unincorporated body that carries on any taxable activity is registered pursuant to this Act,— a the members of that body shall not themselves be registered or liable to be registered under this Act in relation to the carrying on of that taxable activity; and b any supply of goods and services made in the course of carrying on that taxable activity shall be deemed for the purposes of this Act to be supplied by that body, and shall be deemed not to be made by any member of that body; and c any supply of goods and services to, or acquisition of goods by, any member of that body acting in the capacity as a member of that body and in the course of carrying on that taxable activity, not being a supply to which paragraph (b) applies, shall be deemed for the purposes of this Act to be supplied to or acquired by that body, and shall be deemed not to be supplied to or acquired by that member; and d that registration shall be in the name of the body, or where that body is the trustees of a trust, in the name of the trust; and db any goods and services forming part of the assets of a taxable activity carried on by the body are treated, in the event of cancellation of the body’s registration, as being supplied by the body to its members in the course of that taxable activity immediately before it ceases to be registered, unless the taxable activity is carried on by another person that is treated as a registered person under section 58 ; and e subject to subsections (3) to (3B) , any change of members of that body shall have no effect for the purposes of this Act. 3 Despite this section, a member is jointly and severally liable with other members for all tax payable by the unincorporated body during the taxable periods, or part of taxable periods as the case may be, the person is a member of the body, even if the person is no longer a member of the body. 3A When an individual member dies, the member's estate is severally liable in due course of administration for tax payable by the unincorporated body to the extent that it remains unpaid, whether or not the individual was a member on the date of their death. 3B For the purpose of subsections (3) and (3A), a member does not stop being a member of the unincorporated body until the date on which the Commissioner is notified of a change in membership of the body. 4 For the purposes of this Act, any notice served in accordance with this Act which is addressed to an unincorporated body by the name in which it is registered pursuant to this Act, shall be deemed to be served on that body and on all members of that body. 5 Subject to subsection (6), where anything is required to be done pursuant to this Act by or on behalf of an unincorporated body , it shall be the joint and several liability of all the members to do any such thing: provided that any such thing done by 1 member shall be sufficient compliance with any such requirement. 6 Notwithstanding anything in this section, but subject to subsections (3) to (3B) , where anything is required to be done pursuant to this Act by or on behalf of an unincorporated body , not being a partnership, joint venture, or trustees of a trust, the affairs of which are managed by its members or a committee or committees of its members, it shall be the joint and several responsibility of— a every member holding office as president, chairman, treasurer, secretary, or any similar office; or b in default of any such member, every member holding office as a member of a committee: provided that if it is done by any official or committee member, referred to in paragraph (a) or paragraph (b), that shall be sufficient compliance with any such requirement.
(1985)(0141)(section)(57b)Flow-through joint ventures#
1 This section applies to ordinary joint ventures that become flow-through joint ventures. 2 An ordinary joint venture that has not previously been registered may choose to become a flow-through joint venture if— a each member agrees in writing to become a flow-through joint venture; and b a nominated member of the joint venture notifies the Commissioner in the prescribed form within 21 days of the date of the agreement. 3 An election under subsection (2) takes effect on the date of the agreement and cannot be revoked. 4 Despite subsection (3), if the criteria in subsection (2) other than that specified in paragraph (b) are satisfied, the Commissioner may treat the joint venture as a flow-through joint venture with effect on a date the Commissioner decides. 5 Goods or services that the ordinary joint venture acquired and that are being used by a member of the flow-through joint venture for making taxable supplies are treated as if the member acquired the goods or services for the purposes of sections 21 to 21H . 6 A member of a flow-through joint venture must either— a keep records that are sufficient for the Commissioner to ascertain the proportions in which each member makes and receives joint venture supplies and acquisitions; or b agree in writing with the other members the proportions in which each member makes and receives joint venture supplies and acquisitions. 7 Within 21 days of any change in membership, a nominated member of a flow-through joint venture must notify the Commissioner of— a the name of any person who is no longer a member: b the name and tax file number of any person who is a new member: c the date that the change occurred. 8 Special rules apply to a flow-through joint venture. These are set out as follows: a section 5(30) , for the flow-through treatment of supplies made by the joint venture: b sections 5(23F) , 11(1)(md) , 19N(7)(d) , 75(3BB) , and 78FB , which apply to zero-rated supplies between flow-through joint venture members: c section 20(3DB) , if the joint venture makes both taxable and exempt supplies: d section 51(5C) , for the registration requirements for members of the flow-through joint venture: e section 60(2BA) , which treats a member of a flow-through joint venture as an agent when supplies are made to the joint venture. 9 Sections 92 to 94 set out transitional provisions as follows: a section 92 (Unincorporated bodies electing to become flow-through joint ventures): b section 93 (Joint ventures applying flow-through treatment before 1 April 2026): c section 94 (Transitional rule to become flow-through joint venture before 1 April 2027).
(1985)(0141)(section)(58)Personal representative, liquidator, receiver, etc#
1 In this section and sections 46 and 55 — agency period means the period beginning on the date on which a person becomes entitled to act as a specified agent carrying on a taxable activity in relation to an incapacitated person and ending on the earlier of— a the date on which some person other than the incapacitated person or the specified agent is registered in respect of the taxable activity; or b the date on which there is no longer a person acting as a specified agent in relation to the incapacitated person incapacitated person means a registered person who dies, or goes into liquidation, receivership, or voluntary administration , or becomes bankrupt or incapacitated specified agent means a person carrying on any taxable activity in a capacity as personal representative, liquidator, receiver, or administrator of an incapacitated person, or otherwise as agent for or on behalf of or in the stead of an incapacitated person. 1A Despite sections 5(2) and 60 , a person who becomes a specified agent is treated as being a registered person carrying on the taxable activity of the incapacitated person during the agency period, and the incapacitated person is not treated as carrying on the taxable activity during the period. 1B If a person becomes a specified agent and has been appointed to carry on part of the incapacitated person's taxable activity only, subsection (1A) applies only to the part of the taxable activity the person has been appointed to carry on. 1C Subject to section 46(7) , a specified agent may deduct an amount under section 20(3) relating to supplies made before the agency period if, at the time the deduction is claimed, the incapacitated person would have been entitled to a deduction for the amount had they not been incapacitated, and the incapacitated person has not previously deducted the amount . 1D A specified agent is not personally liable for any liabilities incurred under this Act by the incapacitated person on or before the date the agency period starts. 2 Where a mortgagee is in possession of any land or other property previously mortgaged by the mortgagor, being a registered person, the Commissioner may, from the date on which the mortgagee took possession of that land or other property, until such time as the mortgagee ceases to be in possession of that land or other property, deem the mortgagee, in any case where and to the extent that the mortgagee carries on any taxable activity of the mortgagor, to be a registered person. 3 Any person who becomes a specified agent, or who as a mortgagee in possession carries on any taxable activity of the mortgagor, shall, within 21 days of becoming a specified agent or commencing that taxable activity of the mortgagor , notify the Commissioner of that fact and of the date of the death or of the liquidation or receivership or voluntary administration or bankruptcy or mortgagee taking possession of any land or other property previously mortgaged by the mortgagor, or of the nature of the incapacity and the date on which it began.
(1985)(0141)(section)(59)Liability of agent of absentee principal for returns and tax#
1 For the purposes of this section, the term absentee means— a any person, not being a company, who is for the time being out of New Zealand: b any company, not being a company incorporated in New Zealand, unless it has a fixed or permanent place in New Zealand relating to the carrying on of any taxable activity in New Zealand in its own name: c any company, not being a company incorporated in New Zealand, which is declared by the Commissioner to be an absentee for the purposes of this Act by notice given to that company or to its agent or attorney in New Zealand, so long as that declaration remains unrevoked. 2 Every person who in New Zealand carries on any taxable activity for and on behalf of a principal who is an absentee shall, for the purposes of this Act, be the agent of that principal in respect of that taxable activity so carried on in New Zealand by means of that agent, and the agent shall make returns and be liable for any tax charged or levied under this Act.
(1985)(0141)(section)(60)Agents and auctioneers#
1 Subject to this section, for the purposes of this Act, where an agent makes a supply of goods and services for and on behalf of any other person who is the principal of that agent, that supply shall be deemed to be made by that principal and not by that agent: provided that, where that supply is a taxable supply, that agent, being a registered person, may, notwithstanding anything in this Act, issue taxable supply information or supply correction information in relation to that supply as if that agent had made a taxable supply, and to the extent that the taxable supply information or supply correction information relates to that supply, that principal shall not also issue, as the case may be, taxable supply information or supply correction information . 1A Despite subsection (1), subsection (1AB) applies to an agent who— a is resident in New Zealand; and b makes supplies for and on behalf of a non-resident principal of— i remote services to a person resident in New Zealand: ii distantly taxable goods: iii listed services. 1AB The principal and the agent may agree that the agent, and not the principal, is treated as making the supply in the course and furtherance of a taxable activity carried on by them. 1B Despite subsection (1), when a principal and their agent agree , and record their agreement in a document , either in relation to a particular supply or for a type of supply, that this subsection applies to a supply of goods or services, the supply is treated for the purposes of the Act as 2 separate supplies, being— a a supply of goods and services from the principal to the agent; and b a supply of those goods and services from the agent to the recipient, treating the agent as if they were the principal for the purpose of the supply. 1C For the purposes of sections 60C , 60CB(7) , and 60D , an operator of a marketplace or an underlying supplier who makes supplies of goods or services to recipients through the marketplace may treat a supply as 2 separate supplies, being— a a supply of goods and services from the underlying supplier to the operator of the marketplace; and b a supply of those goods and services from the operator of the marketplace to the recipient, treating the operator as if they were the underlying supplier of the goods and services . 1D For the purposes of sections 60C and 60CB(2) , when a listing intermediary is interposed between an operator of an electronic marketplace and an underlying supplier, the operator, supplier, and listing intermediary must treat the supply as 3 separate supplies, being— a a supply from the underlying supplier to the listing intermediary: b a supply from the listing intermediary to the operator: c a supply from the operator to the recipient of the supply. 2 Subject to this section, for the purposes of this Act, where any registered person makes a taxable supply of goods and services to an agent who is acting on behalf of another person who is the principal for the purposes of that supply, that supply shall be deemed to be made to that principal and not to that agent: provided that that agent may nevertheless request that that agent be issued with taxable supply information and that registered person may issue taxable supply information or supply correction information as if the supply were made to that agent. 2BA When a registered person makes a taxable supply of goods and services to a member of a flow-through joint venture, if the member acquires the supply for the benefit of all members of the joint venture then, for the purposes of subsection (2), the member is treated as agent for the other members. 2B Despite subsection (2), when a principal and their agent agree, and record their agreement in a document, either in relation to a particular supply or for a type of supply, that this subsection applies to a supply of goods or services, the supply by a person is treated for the purposes of the Act as 2 separate supplies, being— a a supply of goods and services from the person to the agent, treating the agent as if they were the principal for the purpose of the supply; and b a supply of those goods and services from the agent to the principal. 3 Where taxable supply information or supply correction information in relation to a supply has been issued— a by an agent pursuant to subsection (1); or b to an agent pursuant to subsection (2),— the agent shall maintain sufficient records to enable the name and address and registration number (if any) of the principal to be ascertained. 4 For the purposes of subsection (5), the expression auctioneer means a registered person carrying on a taxable activity which comprises or includes the supply by auction of goods as an auctioneer or agent for or on behalf of another person (hereafter in this section referred to as a principal ). 5 Notwithstanding anything in the foregoing provisions of this section, where the principal and the auctioneer agree to have a supply by auction of any goods, not being a taxable supply, treated as if that supply had been made by that auctioneer and not by that principal, that supply shall be charged with tax as if it were made by that auctioneer in the course or furtherance of that auctioneer's taxable activity and that auctioneer may— a recover the amount of tax charged on that supply from that principal as a debt together with the costs of recovery in any court of competent jurisdiction; or b retain or deduct the same out of any money in that auctioneer's hands belonging or payable to that principal. 6 Notwithstanding anything in subsection (2), where any registered person makes a taxable supply (not being a supply that is charged with tax at the rate of 0% pursuant to section 11 , 11A , 11AB or 11B ) of goods and services to an agent, being a registered person, who is acting for or on behalf of another person who is the principal for the purposes of that supply, and— a that principal is a non-resident and is not a registered person; and b that supply is directly in connection with either the exportation, or the arranging thereof, of goods from New Zealand to any country or place outside New Zealand, or the importation, or the arranging thereof, of goods to New Zealand from any country or place outside New Zealand, including, in either case, the transportation of those goods within New Zealand as part of that exportation or, as the case may be, importation,— this Act shall, where that agent and that principal agree, have effect as if that supply were made to that agent and not to that principal. 7 Despite subsection (1), a supply of goods, being goods to which section 12(1) applies, that have been imported by an agent who is acting for and on behalf of the principal, is treated as being a supply made by the agent and not by the principal if— a the principal is a non-resident and is not a registered person; and b the agent is a resident and is a registered person at the time the goods are imported; and c the principal and agent agree that the supply was made by the agent and not by the principal.
(1985)(0141)(section)(60b)Nominated recipients of supplies#
1 This section applies when a person ( person A ) enters into a contract to supply goods and services to another person ( person B ), and person B directs person A to provide the goods and services to a nominated person ( person C ) who is not party to the contract. 2 If person B pays the full consideration for the supply, the supply is treated as a supply from person A to person B and the existence of person C is ignored. 3 If person C pays the full consideration for the supply, the supply is treated as a supply from person A to person C and the existence of person B is ignored. 4 If person B and person C each pay part of the consideration for the supply, the supply is treated as a supply from person A to person B. However, person B and person C may agree, recording their agreement in a document, that the supply is to be treated as a supply made to person C, but no such agreement can be made if person B has claimed input tax in relation to the supply. 6 Despite subsections (2) to (4) , for a supply that wholly or partly consists of land, the supply is treated as made by person A to person C. 7 Section 60 overrides this section.
(1985)(0141)(section)(60c)Electronic marketplaces#
1 Subsection (2) applies when— a a supply of goods, or a supply of remote services, or a supply of listed services is made through an electronic marketplace; and ab for a supply of goods or a supply of remote services, in relation to a marketplace operated by a resident person, the underlying supplier is a non-resident person; and c the supply is of— i remote services made to a person resident in New Zealand: ii goods made to a person involving delivery at a place in New Zealand: iii listed services performed, provided, or received in New Zealand. 2 The operator of the marketplace is treated as making, in the course or furtherance of a taxable activity, a supply to a person (the recipient ) of— a remote services if the recipient is resident in New Zealand: ab listed services if the services are performed, provided, or received in New Zealand: b items of goods, meeting the requirements of section 4B(1)(a) to (d) for distantly taxable goods, for which— i the underlying supplier of the goods is a non-resident; and ii the operator or the underlying supplier makes or arranges or assists the delivery of the supply to the recipient at a place in New Zealand; and iii each item has an estimated customs value under section 10B equal to or less than the entry value threshold, if the operator has not made an election under section 10C that is effective at the time of the supply. 2B Subsection (2) does not apply to a supply if— a the documentation provided to the recipient identifies the supply as made by the underlying supplier and not the marketplace; and b the underlying supplier and the operator of the marketplace have agreed that the supplier is liable for the payment of tax; and c the marketplace does not— i authorise the charge for the supply to the recipient: ii make or authorise the delivery of the supply to the recipient: iii directly or indirectly set a term or condition under which the supply is made. 2BB Subsection (2) does not apply in relation to a supply of listed services provided through an electronic marketplace if— a the underlying supplier is a person, other than a person referred to in subsection (2BF), that meets the criteria— i set out in a determination made by the Commissioner under subsection (2BC); or ii referred to in subsection (2BE); and b the documentation provided to the recipient identifies the supply as made by the underlying supplier and not the electronic marketplace; and c the underlying supplier and the operator of the electronic marketplace have agreed, recording their agreement in a document, that the underlying supplier is liable for the payment of tax in relation to the supplies of listed services and will continue to remain responsible for their tax obligations under this Act. 2BC For the purposes of subsection (2BB), the Commissioner may determine the circumstances in which, and the criteria that a person must meet to enter into an opt-out agreement, having regard to the factors set out in subsection (2BD). 2BD In making the determination under subsection (2BC), the Commissioner must have regard to— a the compliance costs that would arise for underlying suppliers in making changes to their accounting systems and practices; and b the size, scale, and nature of the services and activities undertaken by underlying suppliers. 2BE Despite a determination made under subsection (2BC), a person who is an underlying supplier may enter into an agreement with the operator of the electronic marketplace if they have, or they are part of a group of companies under the Income Tax Act 2007 that has,— a 2,000 nights’ accommodation listed as available on 1 electronic marketplace in a 12-month period: b a reasonable expectation that they can meet the threshold in paragraph (a) for any 12-month period. 2BF Subsection (2) does not apply to a supply of listed services provided through an electronic marketplace if— a the underlying supplier is a person, other than a natural person, that does not meet the requirement in section 15(2)(a) for a 6-month taxable period; and b they choose to be liable for the payment of tax in relation to the supply and will continue to remain responsible for their tax obligations under the Act; and c they have notified the marketplace operator of their election. 2C Subsection (2) does not apply to a supply of goods if— a the underlying supplier of the goods is a non-resident that has a branch in New Zealand; and b the operator of the marketplace treats the underlying supplier as a New Zealand resident in relation to the supply; and c in treating the underlying supplier as a New Zealand resident, the operator of the marketplace meets the requirements of section 60G(1) for information held by the operator relating to the residence of the underlying supplier. 3 If, in relation to a single supply of goods, remote services, or listed services, more than 1 operator of an electronic marketplace is liable for tax on the supply, the first operator that authorises a charge or receives consideration for the supply is treated as making the supply. If no operator exists that meets this requirement, the first operator that authorises delivery of the supply is treated as making the supply. 3B Subsection (3C) applies when— a an operator of an electronic marketplace is treated for the purposes of this Act as the supplier of remote services, distantly taxable goods, or listed services ; and b the operator collects an amount from the underlying supplier or deducts an amount from the payment made by the recipient of the goods or services ; and c the amount is used to meet the operator’s output tax liability for the supply. 3C To the extent of the operator’s output tax liability for the supply, the collection of the amount does not give rise to consideration for a supply for the purposes of this Act. 3D For the purposes of the electronic marketplace rules set out in section 152 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 , the Commissioner may determine the circumstances and the criteria required for a person to enter into an opt-out agreement under those rules. 4 This section overrides section 60(1) .
(1985)(0141)(section)(60cb)Listing intermediaries and supply of listed services#
1 This section applies for the purposes of the rules related to the supply of listed services through an electronic marketplace when a listing intermediary is interposed between— a the underlying supplier of the services; and b the operator of the electronic marketplace. 2 The supply of the listed services is treated as 3 separate supplies as follows: a a supply by the underlying supplier to the listing intermediary that is zero-rated under section 11A(1)(jd) if the underlying supplier is a registered person; and b a supply from the listing intermediary to the operator of the electronic marketplace that is zero-rated under section 11A(1)(jd) ; and c a supply of listed services under section 8C by the operator to the recipient of the services, treating the operator as if they were the underlying supplier of the listed services. 3 When subsection (2) applies to a supply of listed services, a supply of other services by the listing intermediary to the recipient through the electronic marketplace is treated as 2 separate supplies as follows: a a supply from the listing intermediary to the operator of the electronic marketplace that is zero-rated under section 11A(1)(jd) ; and b a supply by the operator, in the course or furtherance of its taxable activity, to the recipient. 4 In relation to a supply described in subsection (2)(a) or (b) or (3)(a) , the supply of listed services facilitated by a listing intermediary or a supply of other services by a listing intermediary does not create a requirement to provide taxable supply information. 5 For a supply described in subsection (2)(c), the listing intermediary is treated for the purposes of the definition of flat-rate credit and sections 8C(3)(b)(ii) and (6) , 20(3)(de) and (3N) , 25AAA , 60H , and schedule 7, part A, clause 3B of the Tax Administration Act 1994 as if they were the operator of the electronic marketplace and must meet all the requirements placed on the operator in relation to the flat-rate credit under those provisions for that supply. 6 Subsection (7) applies, in relation to an operator of an electronic marketplace, when a listing intermediary resident in New Zealand— a enters into agreements with more than one operator of an electronic marketplace to list or advertise the listed services provided by an underlying supplier on those marketplaces; and b enables or facilitates the supply of the listed services through the use of an electronic system that can facilitate and manage automatically the bookings made by recipients of the services; and c has agreed with the operator of the electronic marketplace, recording their agreement in a document, that the listing intermediary is liable for the payment of tax in relation to the supplies of listed services on that electronic marketplace. 7 Despite subsections (2) and (3), the listing intermediary is treated for the purposes of this section, the definition of flat-rate credit , and sections 8C, 11A(1)(jc), 20(3)(de) and (3N) , 25AAA , 60(1C) , 60C(2)(ab), (2BB), (2BE), (2BF), (3B), and (3C) , 60H , 85E , and schedule 7, part A, clause 3B of the Tax Administration Act 1994 as if they were the operator of the electronic marketplace and must meet all the requirements placed on the operator. The operator has no liability under this Act in relation to the supply of the listed services other than, in the absence of an agreement under subsection (7B), the provision of taxable supply information and supply correction information as required under section 19NB . For the avoidance of doubt, the operator is treated as the supplier for the provision of that information. 7B When a listing intermediary and an operator of the electronic marketplace have made an agreement described in subsection (6)(c), the intermediary and the operator may also agree that the intermediary is required to provide the taxable supply information and supply correction information, as applicable, to the recipient as required under section 19NB . In these circumstances, despite subsection (7), the intermediary is treated as the supplier for the purposes of the provision of the information. 8 A listing intermediary means a registered person who— a lists services referred to in section 8C(2)(a) on an electronic marketplace on behalf of the underlying supplier who makes those supplies through the electronic marketplace; and b enters into an agreement with an operator of an electronic marketplace to list or advertise the listed services provided by the underlying supplier.
(1985)(0141)(section)(60d)Approved marketplaces#
1 This section applies when— a a supply of goods by a non-resident person or a supply of remote services, is made through a marketplace other than an electronic marketplace; and ab for a marketplace operated by a resident person, the underlying supplier is a non-resident person; and c the supply is of services made to a person resident in New Zealand or of goods made to a person involving delivery at a place in New Zealand. 2 The operator of the marketplace is treated as making, in the course of furtherance of a taxable activity, a supply to a person (the recipient ) of remote services or distantly taxable goods if— a the Commissioner, in the exercise of a discretion, approves an application under this subsection by the operator of the marketplace; and b for a supply of remote services, the recipient is resident in New Zealand; and c for a supply of goods meeting the requirements of section 4B(1)(a) to (d) for distantly taxable goods,— i the underlying supplier of the goods is a non-resident; and ii the operator or the underlying supplier makes or arranges or assists the delivery of the goods to the recipient at a place in New Zealand; and iii the supply is of items of goods for which each item has an estimated customs value under section 10B equal to or less than the entry value threshold, if the operator has not made an election under section 10C that is effective at the time of the supply. 3 In the exercise of the discretion referred to in subsection (2), the Commissioner may take into account the following: a whether the marketplace is best placed to determine whether the recipient of the supply of goods or the supply of remote services— i is resident in New Zealand: ii is a registered person: b whether the number of underlying suppliers to the marketplace means that return requirements are better satisfied by the marketplace rather than the individual underlying suppliers. 4 This section overrides section 60(1) .
(1985)(0141)(section)(60e)When redeliverer is supplier of distantly taxable goods#
1 For a supply of goods to a recipient, a redeliverer of the goods is the supplier of the goods if— a no operator of an electronic marketplace is the supplier under section 60C(2) and (3) ; and b no operator of a marketplace is the supplier under section 60D(2) and (3) ; and c no seller or underlying supplier of the goods makes or arranges or assists the delivery of the supply to the recipient at a place in New Zealand; and d the supply meets the requirements for being a supply of distantly taxable goods when treated as being made by the redeliverer. 2 If, in relation to a single supply of distantly taxable goods to a recipient, more than 1 redeliverer is liable to account for tax on the supply, the person treated as making the supply is the redeliverer that first enters into an arrangement relating to the supply with the recipient, or, in the absence of such an arrangement, first enters into an arrangement relating to the supply with a person acting on behalf of the recipient.
(1985)(0141)(section)(60f)Operator of marketplace or redeliverer making return based on faulty information#
1 This section applies to a registered person who is an operator of an electronic marketplace, or a redeliverer, and makes a return of a deficient amount for the total output tax allocated to a taxable period (the return period ) as a consequence of relying on inaccurate, incomplete, insufficient, or misleading information— a relating to a supply of goods made through the marketplace or by the registered person as operator of the marketplace, or by the registered person as a redeliverer; and b provided by a seller or underlying supplier of the goods or by a recipient of the supply of goods. 2 An amount equal to the deficiency in the total amount of output tax returned that arises from the inaccurate, incomplete, insufficient, or misleading information is treated as being a reduction in the total output tax allocated to the return period, if the registered person meets the requirements of section 60G .
(1985)(0141)(section)(60g)Requirements for treatment of information by operator of marketplace or redeliverer#
1 A registered person that is an operator of an electronic marketplace or a redeliverer and makes a return of a deficient amount of output tax as described in section 60F meets the requirements of this section if— a the amount of the deficiency arises from inaccurate, incomplete, insufficient, or misleading information, which may relate to the matters described in subsection (2); and b for information relating to the matters described in subsection (2)(a) to (c), the registered person meets— i the applicable requirements of subsections (3) to (6), which relate to the obtaining and the interpretation of the information: ii applicable requirements that are alternative to the requirements referred to in subparagraph (i) and are prescribed or agreed to by the Commissioner under subsection (7); and c the registered person relies on the information referred to in paragraph (a) in good faith and on reasonable grounds. 2 Inaccurate, incomplete, insufficient, or misleading information referred to in subsection (1)(a) may relate to— a the residency of the underlying supplier of the goods: b the place to which the goods are delivered: c the amount of consideration paid for the supply by the recipient of the supply: d whether the registered person is the supplier of the goods: e the amount of tax charged under section 8 on the supply for which the registered person is required to account. 3 This subsection requires a registered person that is an operator of an electronic marketplace and does not know the residency of an underlying supplier of goods in a supply, to— a treat the underlying supplier of the goods as a non-resident, if paragraph (b) does not require a different treatment; or b treat the underlying supplier of the goods as a resident if the registered person has— i information that the underlying supplier is a company that is incorporated in New Zealand or has its centre of management in New Zealand: ii a New Zealand business number for the underlying supplier: iii 2 or more items of information listed in subsection (6) that are non-contradictory and support the conclusion that the underlying supplier is resident in New Zealand and are more reliable than items of information listed in subsection (6) that are held by the registered person and support the conclusion that the underlying supplier is not resident in New Zealand. 4 This subsection requires a registered person that is an operator of an electronic marketplace and does not know the address to which the goods in a supply are to be delivered to— a treat the supply of goods as being made to the recipient at a place in New Zealand if the registered person— i has 2 items of information listed in subsection (6) that are non-contradictory and support the conclusion that the recipient is located in New Zealand; and ii does not have 2 items of information listed in subsection (6) that are non-contradictory, and support the conclusion that the recipient is located in a country or territory other than New Zealand, and are more reliable for determining the location of the recipient than are the items referred to in subparagraph (i); or b treat the supply of goods as being made to the recipient at a place outside New Zealand if a conclusion under paragraph (a) that the person is located at a place in New Zealand is not supported by items of information that are held by the registered person and meet the requirements of more than 1 paragraph of subsection (6). 5 This subsection requires a registered person that is a redeliverer for a supply of distantly taxable goods to a recipient, and is not responsible for the purchase of the goods in the supply, to— a require the recipient of the supply to disclose the value of the consideration before the delivery of the supply; and b obtain a receipt issued by the seller of the goods or other confirmation by the seller of the value of the consideration for the supply. 6 The items of information referred to in subsections (3)(b)(iii) and (4)(a) and (b) for a person and a supply of goods are— a an address of a physical location for the person such as a mailing or billing address: b if the person is the underlying supplier for the supply, a New Zealand GST registration number for the person: c bank details (including the account the person uses for making payments, or the billing address held by the bank, or the account to which the registered person makes payments of amounts owed to the person): d the internet protocol address of the device used by the person or another geolocation method: e the mobile country code of the international mobile subscriber identity stored on the subscriber identity module card used by the person: f the location of the person’s fixed land line: g if the person is the underlying supplier, the location from where the goods are being shipped: h other commercially relevant information. 7 The Commissioner may— a prescribe requirements that are alternative to those listed in 1 or more of subsections (3) to (6): b agree with a person who is a marketplace operator or redeliverer on requirements that are alternative to those listed in 1 or more of subsections (3) to (6), including requirements for the amount of information to be obtained by the person that is relevant to a subsection and for the use and content of methods for checking the accuracy of the information and the conclusions drawn from the information. 8 In prescribing or agreeing to alternative requirements for a person under subsection (7), the Commissioner may take into account— a commercially relevant information that is available to the person and the reliability of this information: b the cost for the person of complying with the requirements: c the existing methods available to the person for preventing and remedying situations where incorrect information is provided.
(1985)(0141)(section)(60h)Information requirements for underlying suppliers operating through electronic marketplaces#
1 An underlying supplier of listed services operating on an electronic marketplace must notify the operator of the electronic marketplace of— a their name and tax file number: b their GST registration status. 1B If a listing intermediary is treated as if they were the operator of the electronic marketplace under section 60CB(5) or (7) , the underlying supplier must treat the listing intermediary as if they were the operator for the purposes of subsections (1) and (2) to (4) . 2 For the purposes of subsection (1)(b), if the GST registration status of an underlying supplier changes, the underlying supplier must notify the operator of the electronic marketplace as soon as practicable. 3 For the purposes of section 60C(2BF) , an underlying supplier who chooses to be liable for the payment of tax on a supply of listed services must notify the operator of the electronic marketplace of the election. Similarly, when the underlying supplier has notified a listing intermediary that they have chosen to be liable for the payment of tax on a supply of listed services, the listing intermediary must notify the operator of the electronic marketplace of the election when the operator would otherwise have been liable for the output tax on the supply. 4 Once notified under subsection (1), (2), or (3), the operator may rely on the information provided by the underlying supplier, and a deficiency in an amount of tax allocated to a taxable period that arises as a consequence of relying on the information provided is treated as a reduction in the total output tax allocated to the taxable period. 5 In addition to the information required to be provided under subsections (1), (2), and (3), an underlying supplier must also comply with the obligations imposed on them under sections 185S(3) and 185T(2) of the Tax Administration Act 1994 in relation to their obligation to provide information to a reporting platform operator under Part 11B of that Act.
(1985)(0141)(section)(61)Liability for tax payable by company left with insufficient assets#
Section HD 15 of the Income Tax Act 2007 , with any necessary modifications, applies for the purpose of this Act as if the terms income tax or tax read goods and services tax and as if the term time bar referred to the time bar under section 108A of the Tax Administration Act 1994 .
(1985)(0141)(section)(61a)Company amalgamations#
1 For the purposes of this section, the terms amalgamated company , amalgamating company , and amalgamation have the same meanings as in section YA 1 of the Income Tax Act 2007 . 2 In any case where— a an amalgamation occurs; and b either— i the amalgamated company is a registered person immediately after the amalgamation; or ii an amalgamating company is not a registered person immediately before the amalgamation; and c the amalgamated company acquires in the course of the amalgamation any goods and services of the amalgamating company,— then for the purposes of this Act— d the amalgamating company shall be deemed not to have made a supply of those goods and services; and e except to the extent to which paragraph (f) applies, the amalgamated company shall be deemed not to have paid or provided any consideration for the acquisition of those goods and services; and f sections 21 to 21H shall apply as if the amalgamated company had acquired those goods and services— i at the same time; and ii with the same purposes; and iii for the same cost,— as the amalgamating company. 3 In any case where— a an amalgamation occurs; and b the amalgamated company is not a registered person immediately after the amalgamation; and c an amalgamating company is a registered person immediately before the amalgamation; and d the amalgamated company acquires in the course of the amalgamation any goods and services of the amalgamating company,— then for the purposes of this Act the goods and services shall be deemed to have been supplied by the amalgamating company, and acquired by the amalgamated company, for a consideration equal to the open market value of the goods and services at the date of the amalgamation. 4 Where— a an amalgamating company ceases to exist on an amalgamation; and b but for this subsection, section 21I(3) or 21I(4) would deem the amalgamating company to make a supply on a date after the amalgamation,— then for the purposes of this Act the supply shall be deemed to be made by the amalgamated company (as if, in any case where the amalgamated company is not at that date a registered person, the amalgamated company were a registered person), and not by the amalgamating company, on that date. 5 Where— a an amalgamating company ceases to exist on an amalgamation; and b if the amalgamated company were the same person as the amalgamating company, a deduction would have been available to, or tax would have been charged to, the amalgamated company under section 26 ,— the deduction shall be available to, or tax will be charged to, the amalgamated company. 6 Where an amalgamating company ceases to exist on an amalgamation, section 51(1)(a) shall apply as if all supplies made by the amalgamating company had been made by the amalgamated company.
(1985)(0141)(section)(75)Keeping of records#
1 For the purposes of this section, the term records includes books of account (whether contained in a manual, mechanical, or electronic format) recording receipts or payments or income or expenditure, and also includes vouchers, bank statements, invoices, taxable supply information, supply correction information , receipts, and such other documents as are necessary to verify the entries in any such books of account. 2 Without limiting the generality of subsection (1), the records required to be kept and retained, pursuant to subsection (3), shall contain— a a record of all goods and services supplied by or to that registered person showing the goods and services, and the suppliers or their agents, in sufficient detail to enable the goods and services, the suppliers, or the agents to be readily identified by the Commissioner, and all invoices, taxable supply information and supply correction information relating thereto; and b the charts and codes of account, the accounting instruction manuals, and the system and programme documentation which describes the accounting system used in each taxable period in the supply of goods and services; and c any list required to be prepared in accordance with section 19B(3) or section 78B(7) . 3 Subject to subsections (4) to (7), every registered person must keep, for a period of at least 7 years after the end of the taxable period to which they relate, the records listed in subsection (2) and records that are sufficient to enable ready ascertainment by the Commissioner or an officer authorised by the Commissioner of the registered person's liability to tax. 3BA A registered person required by subsection (3) to keep and retain a record must keep and retain the record— a in English or te reo Maori , or in a language in which the Commissioner authorises the person under subsection (6) to keep the record or the type of record; and b at a place in New Zealand, or at a place outside New Zealand where— i the Commissioner authorises the registered person under subsection (6) to keep the record or the type of record: ii the record is kept by a person authorised by the Commissioner under subsection (6) to keep records for persons that include the registered person. 3B For the purposes of section 11(1)(mb) , the supplier must maintain sufficient records to enable the following particulars in relation to the supply to be ascertained: a the name and address of the recipient; and b the registration number of the recipient; and c a description of the land ; and d the consideration for the supply. 3BB For the purposes of section 11(1)(md) , the supplier must maintain sufficient records to enable the following particulars in relation to the supply to be ascertained at the time of supply: a the name and contact details of the recipient; and b the registration number of the recipient; and c a description of the goods and services; and d the consideration for the supply. 3C Subsections (3D) and (3E) apply when a supply that wholly or partly consists of land is made to a person who is, for the purposes of the supply, an agent acting on behalf of an undisclosed principal. 3D The requirements of subsection (3B)(a) and (b) are met if the supplier maintains sufficient records to enable the particulars of the name, and address, and registration number or tax file number, as applicable of the agent to be ascertained. 3E The agent must maintain sufficient records in relation to the undisclosed principal to enable the name, address, and, if the principal is a registered person or expects to be a registered person, the registration number of the principal to be ascertained. 3F Subsection (3BA) does not apply to require a non-resident supplier whose only supplies are supplies of distantly taxable goods to which section 8(3)(ab) applies, or of remote services to which section 8(3)(c) applies, or of listed services referred to in section 8C , to keep and retain records— a in English or te reo Maori or in a language authorised by the Commissioner; or b at a place in New Zealand or at a place outside New Zealand authorised by the Commissioner. 4 This section shall not require the retention of any records— a in respect of which the Commissioner has given notice that retention is not required: b of a company which has been liquidated . 4B A registered person is not required to keep a record of the GST registration number of the supplier if the amount of consideration for the supply is $200 or less. 5 The Commissioner may, by notice given before the expiry of the 7-year retention period specified in subsection (3), require a registered person to retain the records specified in that subsection for a further period not exceeding 3 years following the expiry of the 7-year period where— a the affairs of the registered person are or have been under audit or investigation by the Commissioner; or b the Commissioner intends to conduct such an audit or investigation before the expiry of the retention period as so extended, or is actively considering any such audit or investigation. 6 The Commissioner may, upon application by a registered person or another person, authorise for the purposes of subsection (3BA),— a a registered person to keep and retain a record or a type of record— i in a language other than English or te reo Maori : ii at a place outside New Zealand: b a person to hold, for a registered person, records— i at places outside New Zealand; and ii in a form approved by the Commissioner; and iii accessible by the Commissioner in a way approved by the Commissioner. 7 The Commissioner may, for an authorisation under subsection (6) of a person,— a impose reasonable conditions on the authorisation: b reasonably vary the conditions on the authorisation: c withdraw the authorisation, upon request by the person or after giving reasonable notice of the withdrawal: d publish notice of an action under subsection (6)(b) or this subsection .
(1985)(0141)(section)(75b)General rules for giving information or communicating matters#
1 Sections 14 to 14G of the Tax Administration Act 1994 apply for the purposes of this Act, unless the context requires otherwise, when a person gives information to, or communicates with, another person by— a asking or requesting: b informing: c applying: d notifying: e formally notifying. 2 Section 14E of that Act describes the ways in which specific provisions may override the general rules. 3 Sections 14F and 14G of that Act set out the options available for communicating by personal delivery, post, or electronic means .
(1985)(0141)(section)(76)Avoidance#
1 A tax avoidance arrangement entered into by a person is void against the Commissioner for tax purposes. 2 A tax avoidance arrangement is one that directly or indirectly— a has tax avoidance as its purpose or effect; or b has tax avoidance as one of its purposes or effects, whether or not another purpose or effect relates to ordinary business or family dealings, if the purpose or effect is not merely incidental. 3 If a tax avoidance arrangement is void against the Commissioner, the Commissioner may adjust the amount of tax payable by, or the amount of tax refundable to, a registered person affected by the arrangement, whether or not the registered person is a party to the arrangement, in the manner the Commissioner considers appropriate to counteract any tax advantage obtained by the registered person from or under the arrangement. 4 For the purpose of subsection (3), the Commissioner may, in addition to any other treatment the Commissioner considers appropriate, treat— a a person who is not a registered person and who is a party to or has participated in an arrangement as being a registered person: b a supply of goods and services, whether or not a taxable supply, that is affected by or is part of an arrangement as being made to or by a registered person: c a supply of goods and services as occurring in a taxable period that, but for an arrangement affected by this section, would have occurred in the taxable period in which the supply was made: d a supply of goods and services as having been made, or consideration for the supply as having been given, at open market value. 5 Subsection (6) applies if— a a person (person A) enters into an arrangement on or after 22 August 1985 whereby a taxable activity formerly carried on by person A is carried on, in whole or in part, by another person (person B) or other persons; and b either— i person A and person B are associated persons; or ii person A and the other persons are associated persons. 6 For the purpose of sections 15(3) , 15(4), 19A(1) and 51(1) , the value of the supplies made in the course of carrying on all taxable activities in a 12-month period starting on the first day of any month by person A and person B or person A and the other persons is, to the extent that the value relates to supplies arising from the taxable activity formerly carried on by person A, each to be treated as being equal to the aggregate of the value of the taxable supplies made by all persons for that period. 7 The Commissioner may, having regard to the circumstances of the case and if the Commissioner considers it equitable to do so, determine that subsection (6) does not apply to person A, person B or the other persons. 8 For the purpose of this section— arrangement means a contract, agreement, plan or understanding, whether enforceable or unenforceable, including all steps and transactions by which it is carried into effect tax avoidance includes— a a reduction in the liability of a registered person to pay tax: b a postponement in the liability of a registered person to pay tax: c an increase in the entitlement of a registered person to a refund of tax: d an earlier entitlement of a registered person to a refund of tax: e a reduction in the total consideration payable by a person for a supply of goods and services.
(1985)(0141)(section)(77)New Zealand or foreign currency#
1 All amounts of money must, for the purposes of this Act, be expressed in terms of New Zealand currency, and in any case where and to the extent that any such amount is consideration in money for a supply, that amount must be expressed in terms of New Zealand currency as at the time of that supply. 2 Despite subsection (1), a non-resident supplier of distantly taxable goods to which section 8(3)(ab) applies, or of remote services to which section 8(3)(c) applies, or of listed services referred to in section 8C , may choose to express the amount of consideration in money for their supplies in a foreign currency as at the time of supply. 3 A non-resident supplier which makes an election under subsection (2) must, in a return, choose to convert foreign currency amounts into New Zealand currency amounts on— aa the date of the supply; or a the last day of the relevant taxable period; or b the earlier of— i the date the supplier files their return for the relevant period: ii the due date for filing their return for the relevant period; or c another date agreed between the supplier and the Commissioner. 4 A non-resident supplier may not revoke an election under subsection (2) or (3) until at least 24 months after making the election, unless the Commissioner agrees otherwise. 5 A supplier of distantly taxable goods who is required to determine under section 10B the value of an item of goods in a supply may, for that purpose, convert foreign currency amounts into New Zealand currency amounts using— a the spot exchange rate for the foreign currency applying at the time of the supply; or b a currency conversion method, and a time for which the method is applied for the supply, that are approved by the Commissioner for the purpose.
(1985)(0141)(section)(78)Effect of imposition or alteration of tax#
1 For the purposes of this section the expression alteration in the law means the coming into force of the provisions of this Act or any amendment to this Act by which— a a supply of goods and services is charged with, or exempted from, tax; or b the rate of tax in relation to a supply of goods and services is increased or reduced. 2 Where an alteration in the law is made and a supplier has, at any time entered into any agreement or contract in respect of the supply of goods and services with a recipient, unless express provision for the exclusion of any such alteration in the law is contained in the agreement or contract, every such agreement or contract shall be deemed to be modified as follows: a where the alteration in the law renders that supply liable to be charged with tax or increases the amount of any tax charged or chargeable in relation to that supply, the supplier may add to the agreed price in the said agreement or contract the amount of that tax or the increase of that tax; or b where the alteration in the law renders that supply exempt from tax or reduces the amount of tax charged or chargeable in relation to that supply, the supplier or the recipient may deduct from the agreed price in the said agreement or contract the amount of that tax or the reduction of that tax: provided that this subsection shall not apply where that contract or agreement is entered into after the expiry of the period of 3 months that commences with the coming into force of the alteration in the law: provided further that this subsection shall not apply to require a public authority to alter any amount agreed to be paid by the authority in respect of any supply of goods and services where the consideration for that supply is in the nature of a grant or subsidy. 3 Where an alteration in the law is made, any fee, charge, or other amount, prescribed by , or determined pursuant to, any legislation , in respect of any supply of goods and services shall, unless provision to the contrary is contained in that Act or regulation, be deemed to be modified as follows: a where the alteration in the law renders the fee, charge, or other amount prescribed by , or determined pursuant to, that legislation liable to be charged with tax or increases the amount of tax charged or chargeable, the said fee, charge, or other amount so prescribed or determined shall be increased by that amount of tax charged or chargeable; or b where the alteration in the law renders the fee, charge, or other amount prescribed by , or determined pursuant to, that legislation exempt from tax or reduces the amount of tax charged or chargeable, the said fee, charge, or other amount so prescribed or determined shall be exempted from tax or reduced by the amount of tax no longer charged or chargeable: provided that where any such legislation prescribes or determines either a maximum or a minimum amount in respect of any supply of goods and services, that maximum or, as the case may be, minimum amount shall, for the purposes of any such legislation , be deemed to be increased or, as the case may be, decreased, by the amount of tax charged or, as the case may be, tax no longer charged by virtue of this subsection: provided further that this subsection shall not apply to any fee, charge, or other amount prescribed or determined which is required by virtue of that legislation to be paid by any public authority to any person other than a public authority . 4 Where any alteration in the law takes place so as to operate retrospectively from any date, this section shall also apply retrospectively in the same manner and from the same date, and section 74A(1) of the Property Law Act 2007 shall apply to any money paid by a recipient to a supplier in excess of the amount which by virtue of the application of this section is properly payable in respect of that agreement, contract, or legislation , notwithstanding section 74A(2) of the Property Law Act 2007 . 5 Where any supply is or becomes charged with tax pursuant to this Act, the amount of any increase in consideration in respect of that supply attributable to the tax charged on that supply shall be recoverable by the supplier from the recipient of the taxable supply. 6 This section does not apply to a supply of services that is treated by section 8(4B) as being made in New Zealand.
(1985)(0141)(section)(78a)Returns to be furnished in 2 parts for taxable period in which change in rate of tax occurs#
1 Where there is a change in the rate of tax imposed by section 8 , every registered person who does not have a taxable period beginning on the same day as the date on which the new rate comes into force (other than a person with a taxable period commencing within 7 days before or after the day immediately preceding that date who furnishes returns in accordance with subsection (5)) shall furnish to the Commissioner a return in 2 parts for the taxable period in which the new rate comes into force, comprising— a a Part 1 return, covering the period beginning on the first day of the person's taxable period and ending with the day immediately preceding the date on which the new rate comes into force; and b a Part 2 return, covering the period beginning on the date on which the new rate comes into force and ending with the last day of the person's taxable period. 2 Each such part shall be furnished in a form or forms prescribed by the Commissioner, and the 2 parts shall together be deemed to form a single return. 3 If the 2 parts are furnished separately, the Commissioner shall be deemed for the purposes of section 46 not to have received the return until the date on which the later furnished of the 2 parts is received by the Commissioner. 4 Every person, whether registered or not, who is required to make a return pursuant to section 16(4) in respect of any period in which a new rate of tax comes into force shall (except where the new rate comes into force on the first day of that period) furnish a return in 2 parts in accordance with this section, as if the period for which the return is required to be made were a taxable period. 5 Any registered person who, pursuant to a determination of the Commissioner under section 15E , has a taxable period that ends within 7 days before or after the day immediately preceding the date on which a new rate of tax comes into force may, upon notification to the Commissioner, disregard that determination in relation to the 2 taxable periods that, but for that determination, would have— a ended with the day immediately preceding the date on which the new rate comes into force; or b commenced with the day on which the new tax rate comes into force;— and where a person so notifies the Commissioner, that person shall accordingly furnish returns in respect of those 2 taxable periods as if— c the earlier of those periods ended with the day immediately preceding the date on which the new rate of tax comes into force; and d the later of those periods commenced on the day on which the new rate of tax comes into force.
(1985)(0141)(section)(78aa)Exceptions to effect of increase of tax#
1 For the purposes of this section,— a rate change day is the day on which an increase in the rate of tax imposed by section 8 comes into force: b original rate is the rate of tax imposed by section 8 immediately before the rate change day. 2 Despite section 8(1) , subsection (3) applies to an insurer who is deemed under section 5(13B) to receive a recovered amount as consideration for a supply— a to the extent that the insurer, before the rate change day, accepts the claim to which the recovery relates and— i pays the claim: ii agrees the recovered amount unconditionally; and b if the amount recovered is received by the insurer on or after the rate change day; and c if the insurer elects that subsection (3) apply to the recovery by treating the recovery in that way in a return provided to the Commissioner. 3 The deemed supply by the insurer is charged with tax at the original rate. 4 Despite section 8(1) , subsection (5) applies to a supply of goods that are personal property by a registered person under an agreement if— a section 9(3)(a) applies to the supply; and b the recipient of the supply makes periodic payments to the registered person during the term of the agreement; and c part of the amount payable to the registered person under the agreement is consideration for a supply that is the provision of credit under a credit contract; and d if the agreement were to end early, the amount of tax imposed by section 8 on the supply of the goods would be calculated on the basis that a periodic payment included an amount of payment for the supply referred to in paragraph (c) that decreased for each successive periodic payment; and e the term of the agreement— i begins before the rate change day; and ii ends on or after the rate change day; and iii is less than or equal to 5 years; and f the registered person elects that subsection (5) apply to supplies made under the agreement by treating each supply in that way in a return provided to the Commissioner; and g within 30 days after the rate change day, the registered person gives notice to the recipient of the supplies, if the recipient is a registered person, that payments by the recipient made after the rate change day include goods and services tax charged at the original rate. 5 Each successive supply under the agreement that is deemed to take place on or after the rate change day is charged with tax at the original rate. 6 Despite section 5(5) , subsection (7) applies to a supply of goods under an agreement that is a layby sale to which subpart 1 of Part 4A of the Fair Trading Act 1986 applies if— a the agreement is made before the day on which the increase in the rate of tax is announced; and b after the rate change day, the goods are delivered to the buyer and the property in the goods is transferred to the buyer; and c the registered person elects that subsection (7) apply to supplies made under the agreement by treating each supply in that way in a return provided to the Commissioner. 7 Goods and services tax is charged on the supply of the goods under the agreement (the agreed supply ) as if there were 2 supplies consisting of— a a supply on the day before the rate change day, for which the consideration is the payment for the agreed supply that the registered person receives before the rate change day; and b a supply on the day that the agreed supply would have occurred in the absence of this subsection, for which the consideration is the payment for the agreed supply that the registered person receives on or after the rate change day. 8 Subsection (9) applies to a supply of goods or services if— a the invoice for the supply is dated before the rate change day; and b the invoice is issued— i on or before the second Monday after the rate change day; and ii consistently with the registered person's practice of issuing invoices for such supplies; and c payment for the supply is due on or before the day that is 60 days after the date of the invoice; and d the registered person elects that subsection (9) apply to the supply by treating the supply in that way in a return provided to the Commissioner. 9 The supply is treated as being made on the day of the date of the invoice, despite section 9(3)(a) if that provision would otherwise apply. 10 Despite section 9(1) , (2)(a), and (3), subsection (11) applies to a supply by a registered person under an agreement if— a section 9(3)(a) would apply to the supply in the absence of this subsection; and b the term of the agreement begins before the rate change day and ends after the rate change day; and c under the agreement, the consideration for a supply is set or reviewed for periods of 396 days or less during the term of the agreement; and d the registered person elects that subsection (11) apply to supplies made under the agreement during a period in which the day before the rate change day occurs (the rate change period ) by including on that basis each supply in a return provided to the Commissioner; and e within 30 days after the rate change day, the registered person gives notice to the recipient of the supplies, if the recipient is a registered person, that payments made after the rate change day by the recipient for supplies made in the rate change period include goods and services tax charged at the original rate. 11 If this subsection applies to a supply for a rate change period and, in the absence of this subsection, the supply would be made on or after the rate change day,— a the supply is treated as being made on the day before the rate change day; and b the registered person is treated as issuing taxable supply information as required by section 24 for the supply on the day before the rate change day. 12 Despite section 25(3) and (3C) , and section 143A(1)(f) of the Tax Administration Act 1994 , subsection (13) applies to a supply by a registered person who has provided taxable supply information in relation to the supply if— a the rate change day occurs after the registered person provides the taxable supply information for the supply; and b in the absence of this subsection and subsection (13), the registered person would be required to provide after the rate change day supply correction information for the supply; and c the registered person elects that subsection (13) apply to the supply by including on that basis the supply in a return provided to the Commissioner. 13 If, in the absence of this subsection, the registered person would be required to provide supply correction information— a for an excess of tax charged in the taxable supply information for a supply,— i the registered person may provide replacement taxable supply information for the supply; and ii goods and services tax is charged on the supply under the replacement taxable supply information at the original rate: b for a deficiency of tax charged in the taxable supply information for a supply, the registered person may provide replacement taxable supply information for the supply. 14 Despite section 5(13)(a) , a supply of services under section 5(13) by a registered person who receives a payment under a contract of insurance on or after the rate change day is treated as being made on the day before the rate change day if— a the payment is made before the rate change day; and b the registered person receives the payment on or before the second Monday after the rate change day.
(1985)(0141)(section)(78b)Adjustments to tax payable for persons furnishing returns following change in rate of tax#
1 Where there is a change in the rate of tax imposed by section 8 ,— a any payments that are made or received by a registered person on or after the date on which the new rate comes into force, to the extent that— i any such payment is made or received in respect of any qualifying supply referred to in subsection (2A)(a) by a registered person who, as at that date, is required to account for tax payable on a payments basis; or ii any such payment is made in respect of any qualifying supply of secondhand goods referred to in subsection (2A)(b) by a registered person who, as at that date, is required to account for tax payable on an invoice basis; or ii any such payment is made in respect of any qualifying supply referred to in subsection (2A)(aa) by a registered person who, as at that date, is required to account for tax payable on a hybrid basis,— shall be deemed, notwithstanding any other provision of this Act, to be consideration for a supply made or received by that registered person on or after the date on which the new rate of tax comes into force, and the amount of any input tax or output tax in respect of any such supply shall accordingly be determined on the basis of the new rate of tax; but b the amount of tax payable under section 20 by any registered person referred to in paragraph (a) who makes or receives a qualifying supply shall be adjusted by an amount calculated in accordance with this section. 2 Where subsection (1)(b) requires an adjustment to be made of the amount of tax payable by a registered person,— a the calculation of the adjustment shall be recorded in a form prescribed by the Commissioner; and 2A For the purposes of this section, the term qualifying supply means— a in relation to a person who, as at the date on which the new rate of tax comes into force, is required to account for tax payable on a payments basis,— i any taxable supply made by the registered person; or ii any taxable supply made to the registered person; or iii any supply made to the registered person that is a supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies ; or iv any supply made by the registered person that is a specified supply within the meaning of section 86 ; and aa in relation to a person who, as at the date on which the new rate of tax comes into force, is required to account for tax payable on a hybrid basis,— ia any supply that is made by the registered person as a private training establishment granted registration by the Qualifications Authority under section 387 of the Education and Training Act 2020 and for which consideration is held in trust on the day before that date, if the registered person includes such supplies in the form referred to in subsection (2); or i any taxable supply made to the registered person; or ii any supply made to the registered person that is a supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies ; and b in relation to a person who, as at the date on which the new rate of tax comes into force, is required to account for tax payable on an invoice basis,— i any supply made by the registered person as a private training establishment granted registration by the Qualifications Authority under section 387 of the Education and Training Act 2020 and for which consideration is held in trust on the day before that date, if the registered person includes such supplies in the form referred to in subsection (2); or ii any supply made to the registered person that is a supply of secondhand goods to which section 3A(1)(c) applies,— to the extent that— c as at the commencement of the day on which the new rate of tax comes into force, the consideration for the supply— i remains unpaid; and ii has not been written off by the registered person as a bad debt; and d the supply is not required to be taken into account (otherwise than pursuant to this section) in calculating the tax payable by the registered person in respect of— i that part of the taxable period in which the new rate of tax comes into force that is required by section 78A to be covered by a Part 1 return; or ii any other taxable period ending before the new rate of tax comes into force; and e the supply is not charged with tax at— i the rate of 0%; or ii a rate that is unaffected by the change to section 8 ; and f the supply, in the case of a supply made to the registered person, is a supply in respect of which— i taxable supply information or supply correction information has been provided in accordance with sections 19K to 19N and is held by the registered person at the time the prescribed form is furnished in accordance with subsection (2); or ii section 19K(7) provides that taxable supply information is not required to be issued or section 19N provides that supply correction information is not required to be issued; or iii the registered person meets record-keeping requirements of section 19H , where the supply is a supply of secondhand goods to which that section relates. 2B For the purposes of this section, a taxable supply made by a registered person on or after the date on which the new rate of tax comes into force is treated as being made before that date if— a the registered person makes the supply as a private training establishment granted registration by the Qualifications Authority under section 387 of the Education and Training Act 2020 ; and b the consideration for the supply is held in trust on the day before that date; and c the registered person includes such supplies in the form referred to in subsection (2). 3 The adjustment required by this section shall be calculated as follows: a first determine the amount of consideration payable by the registered person on qualifying supplies made to the registered person: b subtract the amount of the consideration payable to the registered person on qualifying supplies made by the registered person: c multiply the resulting total by an amount equal to the old tax fraction subtracted from the new tax fraction (as respectively calculated in accordance with section 2 immediately before and immediately after the new rate of tax comes into force). 4 Where the amount of any adjustment calculated in accordance with this section is a positive amount, that amount shall, in relation to the registered person, be deemed to be output tax attributable to the taxable period for,–– a the person's Part 1 return furnished under section 78A ; or b the return for the taxable period ending with the day preceding the date on which the new rate of tax comes into force, if the person is not required to furnish a Part 1 return. 5 Where the amount so calculated is a negative amount, that amount shall be a credit to the registered person, and— a shall be set off against any amount of tax payable by the registered person in respect of any taxable period ending before the day on which the new rate of tax comes into force; and b to the extent that it cannot be so set off, shall be set off against any amount of tax payable by the registered person in respect of the taxable period in which the new rate comes into force; and c to the extent that it cannot be so set off, refunded to the person, subject to section 46(6) . 6 Subject to subsections (6A) and (6B), where a registered person who has made an adjustment pursuant to this section subsequently writes off as a bad debt any amount that was consideration for a qualifying supply,— a the registered person shall make an adjustment of an amount equal to the amount written off as a bad debt, multiplied by an amount equal to the old tax fraction subtracted from the new tax fraction (as referred to in subsection (3)(c)); and b the amount of that adjustment shall, in the taxable period in which the amount is written off, be deemed to be— i output tax where the amount of the adjustment is a positive amount; and ii input tax where the amount of the adjustment is a negative amount. 6A Where— a at any time after the new rate of tax comes into force, a registered person has been directed by the Commissioner pursuant to section 19 or section 19A to change from an invoice basis or a hybrid basis to a payments basis of accounting; and b that registered person subsequently writes off as a bad debt any amount that would have been consideration for a qualifying supply if that registered person had in fact been on the payments basis of accounting as at the date on which the new rate of tax came into force,— that registered person shall, for the purposes of subsection (6), be deemed, in respect of such amounts written off as a bad debt, to have made an adjustment pursuant to subsection (1). 6B Where— a at any time after the new rate of tax comes into force, any registered person has been directed by the Commissioner pursuant to section 19 or section 19A to change from a payments basis to an invoice basis or a hybrid basis of accounting; and b that registered person subsequently writes off as a bad debt any amount that was consideration for a qualifying supply,— that registered person shall, for the purposes of subsection (6), be deemed, in respect of such amounts written off as a bad debt, to have not made an adjustment pursuant to subsection (1). 7 For the purposes of this section, a registered person shall, in respect of all qualifying supplies made by or to that person, prepare— a a list of debtors of the registered person showing the amounts due to that person as at the commencement of the day on which the new rate of tax comes into force; and b a list of creditors of the registered person showing the amounts due by that person as at the commencement of that day.
(1985)(0141)(section)(78ba)Adjustments to tax payable in relation to supply correction information following change in rate of tax#
1 Subject to subsection (6) of section 78B , where— a there is a change in the rate of tax imposed by section 8 ; and b any registered person (being a supplier) has made an adjustment pursuant to section 78B in respect of any qualifying supply made by that person; and c that registered person subsequently issues supply correction information (in accordance with section 25 ) in respect of a qualifying supply made for which payment has not been received as at the time of the issue of the supply correction information ,— that registered person shall, in the taxable period in which the supply correction information is issued, adjust the amount of tax payable under section 20 by an amount calculated in accordance with this section. 2 Where— a there is a change in the rate of tax imposed by section 8 ; and b any registered person (being a recipient) has made an adjustment pursuant to section 78B in respect of any qualifying supply received by that person; and c that registered person has subsequently, in respect of any qualifying supply,— i been issued with supply correction information ; or ii received notice, or otherwise knows that any taxable supply information held is incorrect,— for which payment has not been made as at the time of the receipt of the supply correction information , or other notice, or knowledge,— that registered person shall, in the taxable period in which the supply correction information or other information or knowledge was received, adjust the amount of tax payable under section 20 by an amount calculated in accordance with this section. 3 The adjustment required by this section shall be calculated as follows: a subtract from the amount of consideration originally payable to, or, as the case may be, by that registered person the amount of consideration that is now payable to, or, as the case may be, by that registered person: b multiply the resulting total by an amount equal to the old tax fraction subtracted from the new tax fraction (as respectively calculated in accordance with section 2 immediately before and immediately after the new rate of tax comes into force). 4 For the purposes of subsection (1), the amount of the adjustment pursuant to this section shall be deemed to be— a output tax where the amount of the adjustment is a positive amount; and b input tax where the amount of the adjustment is a negative amount. 5 For the purposes of subsection (2), the amount of the adjustment pursuant to this section shall be deemed to be— a output tax where the amount of the adjustment is a negative amount; and b input tax where the amount of the adjustment is a positive amount.
(1985)(0141)(section)(78c)Change in accounting basis coinciding with or occurring after change in rate of tax#
1 Where— a there is a change in the rate of tax imposed by section 8 ; and b a registered person is required pursuant to section 78A to furnish both a Part 1 return and a Part 2 return for any taxable period during which the new rate of tax comes into force; and c the Commissioner has during that taxable period, at any time before the date on which the new rate of tax comes into force, pursuant to section 19 or section 19A directed the person to change— i from an invoice basis to a payments or a hybrid basis; or ii from a payments basis to an invoice or a hybrid basis; or iii from a hybrid basis to an invoice or a payments basis— the provisions of sections 19 to 19C (except section 19B(2) ) shall have effect in respect of that registered person as if each of the periods for which a Part 1 return or a Part 2 return is required to be made were a separate taxable period, and the Commissioner's direction shall have effect from the commencement of the period for which a Part 2 return is required to be furnished. 2 Where the Commissioner directs a change in accounting basis for any registered person pursuant to section 19 or section 19A at any time after a new rate of tax comes into force,— a for the purpose of determining under section 19C the amount of any input tax deducted and output tax accounted for, and any input tax that would have been deducted and output tax that would have been accounted for if the person had been accounting for tax payable on a different basis,— i the amount of any such input tax in respect of any taxable supply, or any supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies , shall be deemed to be an amount equal to the new tax fraction (being the tax fraction as calculated in accordance with section 2 immediately after the coming into force of the new rate of tax) of the consideration in money for the supply or for the secondhand goods; and ii the amount of any such output tax in respect of any taxable supply shall be deemed to be an amount equal to that new tax fraction of the consideration in money for the supply,— notwithstanding that the supply may have occurred during any taxable period or part of a taxable period occurring before the date on which the new rate came into force; and b for the purpose of determining the amount of any such input or output tax deducted or accounted for, or that would have been deducted or accounted for, no account shall be taken of the amount of any adjustment under section 78B ; and c any payments that are made or received by that registered person after that change in accounting basis shall be deemed, notwithstanding any other provision of this Act, to be consideration for a supply made or received by that registered person on or after the date on which the new rate of tax comes into force, and the amount of any input tax or output tax in respect of any such supply shall accordingly be determined on the basis of the new rate of tax.
(1985)(0141)(section)(78d)Liability to pay past tax, etc, not affected by alteration in the law#
Except as otherwise expressly provided in any enactment, the repeal or amendment of any provision of this Act shall not affect any liability or right of any person or of the Crown that existed under that provision immediately before its repeal or amendment, and in particular,— a any liability to tax, or to any fine or penalty, of any person pursuant to the repealed or amended provision, and the right of the Crown to any revenue, tax, fee, fine, or penalty pursuant to the repealed or amended provision, shall not be affected by the repeal or amendment; and b all acts and proceedings for the assessment or recovery of any revenue, tax, fine, or penalty assessed or assessable or paid or payable pursuant to the repealed or amended provision, and all proceedings in respect of offences committed or alleged to be committed in respect of the repealed or amended provision, may be instituted or continued as if the provision had not been repealed or amended.
(1985)(0141)(section)(78e)Alteration of agreed price in relation to supply mistakenly believed to be of a going concern#
Where— a a supplier and a recipient agreed, having recorded their agreement in a document, that a supply is the supply of a going concern, and the supplier has accordingly treated the supply as being chargeable with tax at the rate of 0% under section 11(1)(m) ; and b the contract or agreement for the supply contains no provision for an increase to the agreed price arising in the event that the supply is not a supply that comes within the provisions of section 11(1)(m) , or does not otherwise contemplate or provide for the consequences if tax is not chargeable at the rate of 0%; and c the supply does not come within the provisions of section 11(1)(m) ,— the supplier may increase the consideration for the supply by an amount equal to the agreed price in the contract or agreement multiplied by a percentage equal to the percentage specified in section 8(1) applicable to that supply.
(1985)(0141)(section)(78f)Liability in relation to supplies of land#
1 This section applies in relation to a supply that wholly or partly consists of land. 2 At or before settlement of the transaction relating to the supply, the recipient is required to notify the supplier as to whether, at the date of settlement,— a they are, or expect to be, a registered person; and b they are acquiring the goods with the intention of using them for making taxable supplies; and c they do not intend to use the land as a principal place of residence for them or a person associated with them under section 2A(1)(c) . 2B For the purposes of subsection (2)(a), a recipient who is a registered person, or who expects to be a registered person, must provide their registration number to the supplier at or before the date of settlement. 3 The supplier may rely on the information provided as required by subsection (2) in determining the tax treatment of the supply. 4 For the purposes of section 5(2) , the notice referred to in subsection (2) must be provided to the second person referred to in section 5(2). 5 For the purposes of section 60B and a contract for a supply that wholly or partly consists of land, when the person who enters the contract ( person B ) nominates another person ( person C ) to receive the supply, the requirements of subsection (2) are met if— a person B provides the required information as it relates to their expectation of the circumstances of person C: b person C provides the required information. 6 When a supply is made to a person who is, for the purposes of the supply, an agent acting on behalf of an undisclosed principal, the requirements of subsection (2) are met if the agent notifies the supplier as to whether, at the date of settlement, the principal as recipient— a is, or expects to be, a registered person; and b is acquiring the goods or services with the intention of using them for making taxable supplies; and c does not intend to use the land as a principal place of residence for them or a person associated with them under section 2A(1)(c) . 7 When a supply is made to a person who is, for the purposes of the supply, an agent acting on behalf of an undisclosed principal, the agent must provide their registration number to the supplier at or before the date of settlement. If the agent does not have a registration number, their tax file number may be provided in its place. On meeting the requirements of this subsection, the person is treated as having met the requirements of subsection (2B).
(1985)(0141)(section)(78fb)Liability for supplies between members of flow-through joint ventures#
1 This section applies to a supply to which section 11(1)(md) applies. 2 At or before the time of supply, the recipient is required to notify the supplier whether, at the time of supply,— a they are, or expect to be, a registered person; and b they are acquiring the supply of the interest in joint venture property with the intention of using it for making taxable supplies. 3 For the purposes of subsection (2)(a), a recipient who is a registered person, or who expects to be a registered person, must provide their registration number to the supplier at or before the time of supply. 4 The supplier may rely on the information provided as required by subsection (2) in determining the tax treatment of the supply. 5 For the purposes of section 5(2), the notice referred to in subsection (2) must be provided to the second person referred to in section 5(2).
(1985)(0141)(section)(78h)Land in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated#
1 On the day on which land in Waitara vests in Te Kōwhatu Tū Moana under subpart 2 of Part 2 of the New Plymouth District Council (Waitara Lands) Act 2018 , the vesting is treated as being a taxable supply that is charged with tax at the rate of 0%. 2 In this section, Te Kōwhatu Tū Moana has the meaning given in section 4 of the New Plymouth District Council (Waitara Lands) Act 2018 .
(1985)(0141)(section)(79)Disclosure of information#
1 No obligation as to secrecy or other restriction upon the disclosure of information imposed by any enactment or otherwise shall prevent either— a the Commissioner of Inland Revenue or any officer authorised in that behalf; and b the chief executive of the New Zealand Customs Service or any officer of Customs authorised in that behalf,— from disclosing to each other information obtained for revenue-gathering purposes and which is required to be disclosed by the persons authorised by this subsection for the same purpose to give effect to the provisions of this Act. 2 Information obtained pursuant to subsection (1) shall not be disclosed except— a to the persons authorised under that subsection; or b for the purpose of any proceedings connected with a matter in relation to which those persons so authorised perform their duties.
(1985)(0141)(section)(81b)Limitation on amending assessments for legislative charges#
Despite section 25 of this Act, and sections 113 and 113A of the Tax Administration Act 1994 , as applicable, a person or the Commissioner must not amend an assessment in a manner that is inconsistent with section 5(6EC) to (6EE) .
(1985)(0141)(section)(84)Supplies prior to 1 October 1986#
1 For the purposes of this Part, the expression time of performance means,— a in relation to a supply of goods,— i where the goods are to be removed, the time of the removal: ia where the goods are to be removed and where the property in those goods will pass from the supplier to the recipient, the earlier of the time of the removal and the time that that property passes: ii where the goods are not to be removed, the time when they are made available to the recipient: iii where the goods (being sent or taken on approval, sale or return, or similar terms) are removed before it is known whether a supply will take place, the time when it becomes certain that the supply has taken place; or b in relation to a supply of services, the time when the services are performed. 1A Where any registered person supplies or agrees to supply services by virtue of or pursuant to any contract, agreement, or enactment, (whether conditionally or unconditionally, on the happening of any event or any contingency, or otherwise), and that contract, agreement, or enactment expressly or impliedly provides that for, or in respect of, any period or periods, that— a any right is to be granted or exercisable, or any thing is to be done, or omitted to be done; or b any payment is due, or may be made; or c the contract or agreement is in force, or enforceable, or will have effect,— those services shall for the purposes of subsection (1)(b) be deemed to be performed by that registered person continuously and uniformly during the whole of that period or those periods. 1B Where any services are supplied pursuant to any contract, agreement, or enactment which provides that any right is to be granted or exercisable by an individual for a period which will end with the termination of the life of that individual, and where that contract, agreement, or enactment provides for a single non-refundable payment as consideration for the granting or exercising of that right, those services shall, for the purposes of subsection (1)(b), be deemed to have been performed at the earlier of the time that that right is granted by the supplier or first becomes exercisable. 2 Notwithstanding anything in this Act, for the purposes of subsection (1), goods supplied under an agreement to hire as defined in section 9(3)(c) shall be deemed to be a supply of services. 3 Subject to subsection (4) and notwithstanding anything in section 9 or sections 21 to 21H , where, and to the extent that, the time of performance of any supply of goods and services— a is before 1 October 1986, and that supply would, but for this section, be deemed by section 9 or sections 21 to 21H to take place on or after 1 October 1986, and the value of that supply is ascertainable, that time of performance shall, for the purposes of this Act, be the time when the supply of those goods and services is deemed to take place: b is on or after 1 October 1986, and that supply would, but for this section, be deemed by section 9 or sections 21 to 21H to take place before 1 October 1986,— i that time of performance shall, for the purposes of section 8 , be the time when the supply of those goods and services is deemed to take place; and ii the time when the supply of those goods and services is made shall, for the purposes of section 20 , be deemed to be 1 October 1986; and iii for the purposes of sections 20(3)(b)(i) and 20(4)(b)(i) , where and to the extent that any payment has been made or, as the case may be, received in respect of that supply before 1 October 1986, that payment shall be deemed to have been made or, as the case may be, received on 1 October 1986. 4 Notwithstanding anything in subsection (3), where and to the extent that any supply of goods is the construction, major reconstruction, manufacture, or extension of a building or a civil engineering work by the supplier, and the goods,— a are sold pursuant to any written contract entered into before 1 October 1986; and b are made available to the recipient on or after 1 October 1986,— the value of all work and materials permanently incorporated in or affixed on the site of the building or civil engineering work pursuant to that contract shall be determined as at the close of 30 September 1986, and— c to the extent that the aggregate of the consideration in money for all supplies in respect of the sale of those goods which, pursuant to section 9(1) or section 9(3)(aa)(ii) , took place before 1 October 1986, exceeds that value, the amount of that excess shall be deemed to be consideration in money for a taxable supply made by that supplier on 1 October 1986 and charged with tax pursuant to section 8(1) : d to the extent that that value exceeds the aggregate of the consideration in money for all supplies in respect of the sale of those goods which, pursuant to section 9(1) or section 9(3)(aa)(ii) , took place before 1 October 1986, the consideration in money for the first supply in respect of the sale of those goods which, pursuant to section 9(1) or section 9(3)(aa)(ii), takes place on or after 1 October 1986 shall be deemed to be reduced by the amount of that excess: provided that any part of the amount of that excess remaining, in any case where that consideration is reduced to nil as a result of the application of this paragraph, shall be carried forward and the consideration for any subsequent such supply shall be deemed to be reduced to that extent, and so on: provided that this subsection shall only apply to the extent that that value has been determined on or before 1 December 1986 in a manner acceptable to the Commissioner by a competent independent valuer , or by any other competent valuer that the Commissioner may, in the Commissioner's discretion, approve : provided further that where any such supply is made to a registered person, exclusively for the purposes of making taxable supplies, the first proviso to this subsection shall not apply.
(1985)(0141)(section)(84b)Supplies of services made before insertion of section 8(4B)#
1 This section applies to a supply of services that is treated by section 8(4B) as being made in New Zealand if— a the supply has a time of performance under section 84(1) to (1B) that is, or would be if the supply were made by a registered person, before the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force and— i the supply would, but for this section, be treated by section 9 or sections 21 to 21H as taking place on or after that date; and ii the value of the supply is ascertainable; or b the supply has a time of performance under section 84(1) to (1B) that is, or would be if the supply were made by a registered person, on or after the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force and the supply would, but for this section, be treated by section 9 or sections 21 to 21H as taking place before that date. 2 A supply of services that satisfies subsection (1)(a) is made at the time the services are performed . 3 A supply of services that satisfies subsection (1)(b) is made at — a the time the services are performed , for the purpose of section 8 : b the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force, for the purpose of section 20 . 4 A payment that is in respect of a supply that satisfies subsection (1)(b), and is made or received by a person before the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force, is treated for the purpose of section 20(3)(b)(i) and (4)(b)(i) as having been made or received by the person on that date.
(1985)(0141)(section)(85)Certain contracts entered into on or before 20 August 1985#
1 For the purposes of this section,— non-reviewable contract , in relation to any supply, means any written contract , or any agreement entered into pursuant to an enactment, for the supply of goods and services where— a those goods and services are specifically identified in the contract or, as the case may be, agreement ; and b the consideration in money for that supply is specified in the contract or, as the case may be, agreement either by reference to an amount of money or by way of a formula; and c the contract or, as the case may be, agreement contains no provision for, and does not otherwise contemplate, any change to that consideration arising either directly or indirectly from the imposition of the goods and services tax ; but does not include any contract that provides for or otherwise contemplates a general review of the consideration in money for that supply review includes renegotiation, adjustment, or alteration reviewable contract , in relation to any supply, means any written contract, not being a non-reviewable contract, for the supply of goods and services where the consideration in money for that supply is specified in the contract either by reference to an amount of money or by way of a formula. 2 For the purposes of this Act, where any supply is made pursuant to any non-reviewable contract entered into on or before 20 August 1985, and that supply would, but for this section, be charged with tax under section 8 , that supply shall be charged with tax at the rate of 0%. 3 For the purposes of this Act, where any supply is made pursuant to any reviewable contract entered into on or before 20 August 1985, and that supply would, but for this section, be charged with tax under section 8 , that supply shall, to the extent that that supply is made prior to the first opportunity after the said 20 August 1985 for the review of the consideration in money for that supply, be charged with tax at the rate of 0%: provided that the time when that supply is made shall be determined solely by reference to the time of performance of that supply.
(1985)(0141)(section)(85b)Certain contracts entered into before 1 October 2016#
1 This section applies to a supply of remote services when— a the contract under which the supply is made is for a fixed term that starts before 1 October 2016 and ends after that date; and b the contract provides for periodic payments that are treated under section 9(3)(a) as successive supplies; and c under the contract, the consideration for the supply is set or reviewed for periods of 396 days or less during the term of the contract; and d section 8(3)(c) would apply in relation to the supply in the absence of this section. 2 Despite section 9(3)(a) , for the period described in subsection (3), the supplier of the remote services may choose to treat the periodic payments as not successively supplied for successive parts of the period of the contract. The election is made in a return for the relevant taxable period. 3 The period starts on 1 October 2016 and ends on the earlier of— a the date on which the term of the contract ends; and b the date that is 396 days after the date on which the contract was entered into.
(1985)(0141)(section)(85c)Certain contracts entered into before 1 December 2019#
1 This section applies to a supply of distantly taxable goods when— a the contract under which the supply is made is for a fixed term that starts before 1 December 2019 and ends after that date; and b the contract provides for periodic payments that are treated under section 9(3)(a) or (aa) as successive supplies; and c under the contract, the consideration for the supply is set or reviewed for periods of 396 days or less during the term of the contract; and d section 8(3)(ab) would apply to the supply in the absence of this section. 2 Despite section 9(3)(a) or (aa) , for the period described in subsection (3), the supplier of the goods may, in returns for the taxable periods in the period, choose to treat the periodic payments as not successively supplied for successive parts of the period of the contract. 3 The period starts on 1 December 2019 and ends on the earlier of— a the date on which the term of the contract ends: b the date that is 396 days after the date of the contract.
(1985)(0141)(section)(85d)Transitional provision for certain supplies of listed services#
1 This section applies for the purposes of this Act in relation to a supply of listed services provided through an electronic marketplace when— a an underlying supplier who meets the criteria set out in section 60C(2BB) agrees with the marketplace operator that the underlying supplier is liable for the payment of tax in relation to the supplies of listed services and will continue to remain responsible for their tax obligations under this Act; or b an underlying supplier who meets the criteria set out in section 60C(2BF) chooses to be liable for the payment of tax in relation to the supplies of listed services and to continue to remain responsible for their tax obligations under this Act. 2 Despite the commencement provisions in the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (the amendment Act ), the underlying supplier may choose to enter into an opt-out agreement described in section 60C(2BB) to (2BE) or choose to be liable for the tax obligations in relation to the supply as set out in section 60C(2BF). For the purpose of determining whether the supplier can enter into the agreement or make the election, as applicable, the provisions of the amendment Act relating to a supply of listed services are treated as if they commenced on the date of Royal assent for the amendment Act.
(1985)(0141)(section)(85e)Certain contracts entered into before 1 April 2024#
1 This section applies to a supply of listed services described in section 8C(2)(a) when— a the supply is made through an electronic marketplace; and b the contract under which the supply is made was entered into before 1 April 2024; and c the time of supply for that supply takes place on or after 1 April 2024; and d section 60C(2)(ab) would apply to the supply in the absence of this section. 2 Subject to subsections (3) and (4), the operator of the electronic marketplace may choose that section 60C(2)(ab) will not apply to the supply. For the purposes of this subsection and subsection (3), a listing intermediary is treated as if they were the operator of the electronic marketplace if section 60CB(7) applies. 3 If the underlying supplier is a registered person, the operator of the electronic marketplace may only apply subsection (2) if they take reasonable steps within a reasonable time to— a notify the underlying supplier that the operator chooses not to apply section 60C(2)(ab) to that supply; and b provide sufficient information to the underlying supplier to enable the underlying supplier to correctly account for output tax on the supply. 4 If section 60CB(7) does not apply and a listing intermediary is interposed between the underlying supplier and the operator of the electronic marketplace, the operator may only apply subsection (2) if they take reasonable steps within a reasonable time to— a notify the listing intermediary that the operator chooses not to apply section 60C(2)(ab) to that supply; and b provide sufficient information to the listing intermediary for the listing intermediary to provide to the underlying supplier to enable the underlying supplier to correctly account for output tax on the supply.
(1985)(0141)(section)(86)Alternative method of accounting for transitional supplies#
1 For the purposes of this Act, where any registered person who is required to account for tax payable on a payments basis pursuant to section 19 makes application , the Commissioner shall direct that the provisions of this section shall apply to that registered person in respect of any supply or class of supply determined at the discretion of the Commissioner (hereafter in this section referred to as a specified supply). 2 For the purposes of this Act, in respect of any specified supply, where the Commissioner has made a determination in accordance with subsection (1),— a the supplier shall be deemed to be required to account for tax payable on an invoice basis pursuant to section 19 for each such specified supply to which section 84 applies and in respect of which an invoice has been issued or any payment received prior to 1 October 1986, and shall be deemed to have received payment in full on 1 October 1986 for each such supply: b where any amount of the consideration in money for that supply (not being a supply to which paragraph (c) applies) remains unpaid as at the end of 30 September 1986 (not being an amount written off as a bad debt as at that date), the supplier shall set off against any amount of tax payable by that supplier in respect of the taxable period in which 1 October 1986 occurs, an amount equal to the tax fraction of the amount of such consideration remaining unpaid, and to the extent that it cannot be so set off, that amount shall be carried forward to the next taxable period and set off against any amount of tax payable by that supplier in respect of that next taxable period, and so on: c where any supply to which section 84 applies and in respect of which no invoice has been issued nor any payment received prior to 1 October 1986, the supplier shall, in any one taxable period ending prior to 1 October 1987, set off against any amount of tax payable by that supplier in respect of that taxable period, an amount equal to the tax fraction of the portion of the consideration in money in respect of any such supply that, by virtue of section 84(3)(a), is not subject to tax pursuant to section 8(1) , and to the extent that it cannot be so set off, that amount shall be carried forward to the next taxable period and set off against any amount of tax payable by that supplier in respect of that next taxable period, and so on: d any payment received on or after 1 October 1986 in respect of any specified supply to which paragraph (b) or paragraph (c) applies shall, notwithstanding anything in this Act, be deemed to be consideration in money for a taxable supply made by that supplier and charged with tax pursuant to section 8(1) , and the supplier shall include as output tax, in the taxable period during which that payment has been received, an amount equal to the tax fraction of that payment: e where and to the extent that any amount remaining unpaid to which paragraph (b) or paragraph (c) applies is written off as a bad debt on or after 1 October 1986, that amount written off shall, notwithstanding anything in this Act, be deemed to be consideration for a taxable supply made by that supplier and charged with tax pursuant to section 8(1) , and the supplier shall include as output tax, in the taxable period during which that amount is written off as a bad debt, an amount equal to the tax fraction of that amount written off.
(1985)(0141)(section)(87)Change of accounting basis: transitional provision for certain local authorities#
1 This section applies to a local authority referred to in the Goods and Services Tax (Local Authorities Accounting on Payments Basis) Order 2009 . 2 From 1 July 2013, the local authority must account for tax payable on an invoice basis. 3 On the change of accounting basis, the local authority may spread the tax payable under section 19C(1) and calculated under section 19C(3) evenly over a period of 72 months commencing on 1 July 2013. If the full amount is not divisible into exactly equal instalments, the final instalment carries the difference. 4 If a local authority changes their accounting basis before 1 July 2013, the amount of the tax payable must be calculated on the day before the date on which the change is to take effect, although the amount remains available to be paid as described in subsection (3). 5 No late payment penalty, shortfall penalty, or interest under Part 7 of the Tax Administration Act 1994 arises for the local authority as a result of its application of the spreading provision in subsection (3), whether or not the authority incurs a tax liability because it changes its accounting basis before 1 July 2013.
(1985)(0141)(section)(88)Valuation: non-profit body making certain supplies, deregistering, or acquiring certain assets of non-profit body#
1 Subsection (2) applies to a registered person who— a is a non-profit body resident in New Zealand; and b makes in a taxable period a supply in the course or furtherance of an activity that is not a taxable activity; and c before 15 May 2018, makes a return for the taxable period. 2 The registered person may not, on or after 15 May 2018, take a tax position relating to the supply that differs from the tax position taken in the return for the taxable period. 3 A person may make an election under subsection (4) if— a the person is deregistered and deemed under section 5(3) to supply goods and services on a date (the supply date ) that is on or after 15 May 2018 and before 1 April 2021; and b immediately before the supply date, the person uses the goods and services in the course or furtherance of an activity that is not a taxable activity and section 20(3K) applies to the goods and services. 4 The registered person may elect under this subsection that the consideration in money for each supply under section 5(3) of an asset is the total of— a each amount, which may be estimated using a method acceptable to the Commissioner if adequate records are not available, that affects under section 20(3K) the calculation of the registered person’s input tax before the supply date and is included in the cost for the registered owner of the asset supplied; and b each amount arising from the asset, which may be estimated using a method acceptable to the Commissioner if adequate records are not available, that affects under section 20(3K) the calculation of the registered person’s input tax before the supply date and is included in the operating costs of the asset in the period of 7 years before the supply date. 5 A registered person makes an election under subsection (4) by notifying the Commissioner in a way acceptable to the Commissioner— a of the election, and the information required by the Commissioner relating to the election; and b when the registered person provides the return for the taxable period that includes the supply date. 6 Subsection (7) applies to the amount of input tax for a registered person (the recipient ) from a supply of secondhand goods if— a the supply is of an asset formerly held by a non-profit body (the original owner ) resident in New Zealand; and b the recipient is— i associated with the original owner: ii a non-profit body: iii associated with a non-profit body; and c an election under subsection (4) or section 20(3KB) determined the output tax for the original owner on a supply of the asset; and d the supply of the asset to the recipient occurs less than 5 years after the supply of the asset by the original owner. 7 Despite section 3A(2) and (3) , the input tax for the recipient does not exceed the output tax for the original owner on the supply of the asset by the original owner. 8 A person who is referred to in subsection (6) as the original owner for an asset, or who is an associate of the original owner and has access to the requested information, must provide details of the output tax for the original owner on the supply of the asset if requested by a person who is referred to in subsection (6) as the recipient of the asset.
(1985)(0141)(section)(90)Transitional regulation-making power: legislative charges#
1 For the purposes of section 5(6ED)(a) , the Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, add a charge or class of charges to schedule 1 . 2 Before making a recommendation referred to in subsection (1), the Minister must be satisfied that the charge should be non-taxable, having regard to whether making the charge non-taxable is consistent with the approach taken for other charges with similar characteristics. 3 An order under this section is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements).
(1985)(0141)(section)(91)Certain private goods removed from tax base before 1 April 2025#
1 This section applies when— a a registered person has previously claimed a deduction under section 20(3) for goods, or acquired them as zero-rated supplies; and b the goods were acquired before 1 April 2023; and c the goods were not acquired for the principal purpose of making taxable supplies; and d the goods were not used for the principal purpose of making taxable supplies. 2 The person may elect to return output tax equal to the amount set out in subsection (3) by notifying the Commissioner before 1 April 2025, in a way acceptable to the Commissioner, of— a the election; and b the election date; and c the information required by the Commissioner relating to the election. 3 If a person makes an election under subsection (2), they must return output tax equal to— a the input tax previously deducted for the supply minus the amount of output tax adjustments already made for non-taxable use; or b if the supply was acquired by them as a zero-rated supply, the nominal GST component chargeable under section 20(3J)(a)(i) minus the amount of output tax adjustments already made for non-taxable use. 4 Any future disposal of the goods is not a taxable supply if, after returning output tax under subsection (3), the person has not— a claimed a deduction under section 20(3) for the goods, excluding non-integral deductions; and b used the goods for the principal purpose of making taxable supplies.
(1985)(0141)(section)(92)Unincorporated bodies electing to become flow-through joint ventures#
1 This section applies to an unincorporated body that is— a a joint venture and not a partnership; and b registered before 1 April 2026. 2 Despite section 57B(2) applying to an ordinary joint venture, the unincorporated body may, before 1 April 2027, request the Commissioner to cancel its registration and make an election to become a flow-through joint venture under section 57B(2) if— a each member agrees in writing to become a flow-through joint venture; and b the joint venture notifies the Commissioner in the prescribed form. 3 If subsection (2) applies, each member is liable to be registered in accordance with section 51(5C) . This subsection overrides the specific requirements of section 52(1) about the value of the person’s taxable supplies. 4 Despite section 57B(3) , an election under section 57B(2) in accordance with subsection (2) takes effect on the date of cancellation and cannot be revoked.
(1985)(0141)(section)(93)Joint ventures applying flow-through treatment before 1 April 2026#
1 Subsection (4) applies to a joint venture that is not a partnership if, before 1 April 2026, the following criteria are met: a the members of the joint venture have consistently adopted a tax position treating the supply and acquisition of goods and services by the joint venture as separate supplies and acquisitions made by the members; and b the joint venture is not registered; and c each member of the joint venture is registered if the joint venture would have been liable to have been registered under section 51(1) . 2 In addition to the criteria set out in subsection (1), subsection (4) applies only if the joint venture chooses to become a flow-through joint venture under section 57B(2) before 1 April 2027. Such an election takes effect on 1 April 2026 and cannot be revoked. 3 If the joint venture does not notify the Commissioner as required by subsection (2) but otherwise fulfils the criteria in subsection (1), the Commissioner may treat the joint venture as a flow-through joint venture with effect on a date the Commissioner determines. 4 For taxable periods starting before 1 April 2026, the joint venture is not treated as a person under section 2(1) , and section 57 does not apply to the joint venture.
(1985)(0141)(section)(94)Transitional rule to become flow-through joint venture before 1 April 2027#
1 An ordinary joint venture that has not previously been registered may choose to become a flow-through joint venture under section 57B(2) if— a each member agrees in writing to become a flow-through joint venture; and b a nominated member of the joint venture notifies the Commissioner in the prescribed form before 1 April 2027. 2 An election made under section 57B(2) takes effect on 1 April 2026, or a later date notified by the joint venture, and cannot be revoked. 3 If the joint venture does not notify the Commissioner as required by subsection (1)(b), but otherwise fulfils the criteria in subsection (1), the Commissioner may treat the joint venture as a flow-through joint venture with effect on a date the Commissioner determines. 4 The time frames set out in section 57B(2)(b) and (3) do not apply for the purposes of this section.
(1987)(0129)Parental Leave and Employment Protection Act 1987#
(1987)(0129)(schedule)(1)Change of employer#
(1987)(0129)(schedule)(1)(clause)(1)#
If a trade or business or an undertaking (whether or not it is an undertaking established by or under an Act) is transferred from one person to another (whether before or after the date of the commencement of this Act),— a the period of employment of an employee in the trade or business or undertaking at the time of the transfer shall count as a period of employment with the transferee; and b the transfer shall not break the continuity of the period of employment of any employee in the trade or business or undertaking; and c any employer who employed any employee in the trade or business or undertaking at any time before the transfer and the transferee shall be deemed, in relation to the employee, to be the same employer.
(1987)(0129)(schedule)(1)(clause)(2)#
If by or under any Act, whether passed before or after the date of the commencement of this Act, an employment agreement between any body corporate and an employee is modified and some other body corporate is substituted as the employer,— a the employee's period of employment at the time when the substitution takes effect shall count as a period of employment with the second-mentioned body corporate; and b the substitution shall not break the continuity of the period of employment of the employee; and c the first-mentioned body corporate and the second-mentioned body corporate shall be deemed, in relation to the employee, to be the same employer.
(1987)(0129)(schedule)(1)(clause)(3)#
If, on the death of an employer, an employee is taken into the employment of the personal representatives or trustees of the deceased (whether before or after the commencement of this Act),— a the employee's period of employment at the time of the death shall count as a period of employment with the employer's personal representatives or trustees; and b the death shall not break the continuity of the period of employment of the employee; and c the employer and the employer's personal representatives or trustees shall be deemed, in relation to the employee, to be the same employer.
(1987)(0129)(schedule)(1)(clause)(4)#
If there is a change (whether before or after the commencement of this Act) in the partners, personal representatives, or trustees who employ any employee,— a the employee's period of employment at the time of the change shall count as a period of employment with the partners, personal representatives, or trustees after the change; and b the change shall not break the continuity of the period of employment of the employee; and c the partners, personal representatives, or trustees who employed the employee before the change and the partners, personal representatives, or trustees who employ the employee after the change shall be deemed, in relation to the employee, to be the same employers.
(1987)(0129)(schedule)(1)(clause)(5)#
If (whether before or after the commencement of this Act) an employee of an employer is taken into the employment of another employer who, at the time when the employee enters that other employer's employment is an associated employer of the first-mentioned employer,— a the employee's period of employment at that time shall count as a period of employment with the associated employer; and b the taking of the employee into the employment of the associated employer shall not break the continuity of the period of employment; and c the first-mentioned employer and the associated employer shall be deemed, in relation to the employee, to be the same employer.
(1987)(0129)(schedule)(1)(clause)(6)#
For the purposes of clause 5 , any 2 employers are to be treated as associated if one is a company of which the other (directly or indirectly) has control, or if both are companies of which a third person (directly or indirectly) has control; and the expression associated employer shall be construed accordingly.
(1987)(0129)(schedule)(1aa)Transitional provisions relating to amendments to this Act coming into force on and after 1 April 2015#
(1987)(0129)(schedule)(1aa)(part)(1)Transitional provision relating to amendments to this Act made by sections 6 to 18 of Parental Leave and Employment Protection Amendment Act 2014#
(1987)(0129)(schedule)(1aa)(part)(1)(clause)(1)Application of sections 6 to 18 of Parental Leave and Employment Protection Amendment Act 2014#
1 The amendments made by sections 6 to 18 of the Parental Leave and Employment Protection Amendment Act 2014 apply to an employee or self-employed person who takes parental leave in respect of a child if— a the expected date of delivery of the child is on or after 1 April 2015; or b the child is born on or after 1 April 2015; or c in the case of adoption, the date on which the employee or self-employed person, or his or her spouse or partner, with a view to adoption, assumes the care of the child, is on or after 1 April 2015. 2 An employee or self-employed person to whom the amendments referred to in subclause (1) apply may, before 1 April 2015,— a give notice of a wish to take parental leave, in which case the employee may begin his or her parental leave before 1 April 2015 as if those amendments were already in force; and b apply for a parental leave payment under Part 7A as if those amendments were already in force.
(1987)(0129)(schedule)(1aa)(part)(2)Transitional provision relating to amendments to this Act made by sections 19 to 31 of Parental Leave and Employment Protection Amendment Act 2014#
(1987)(0129)(schedule)(1aa)(part)(2)(clause)(2)Application of sections 19 to 31 of Parental Leave and Employment Protection Amendment Act 2014#
1 The amendments made by sections 19 to 31 of the Parental Leave and Employment Protection Amendment Act 2014 apply to an employee or self-employed person who takes parental leave in respect of a child if— a the expected date of delivery of the child is on or after 1 April 2016; or b the child is born on or after 1 April 2016; or c in the case of adoption, the date on which the employee or self-employed person, or his or her spouse or partner, with a view to adoption, assumes the care of the child is on or after 1 April 2016. 2 An employee or self-employed person to whom the amendments referred to in subclause (1) apply may, before 1 April 2016,— a give notice of a wish to take parental leave, in which case the employee may begin his or her parental leave before 1 April 2016 as if those amendments were already in force; and b apply for a parental leave payment under Part 7A as if those amendments were already in force.
(1987)(0129)(schedule)(1aa)(part)(3)Transitional provisions relating to amendments to this Act made by Parental Leave and Employment Protection Amendment Act 2016#
(1987)(0129)(schedule)(1aa)(part)(3)(clause)(3)Application of Parental Leave and Employment Protection Amendment Act 2016#
1 The amendments made by the Parental Leave and Employment Protection Amendment Act 2016 apply to a person who takes parental leave or applies for a parental leave payment in respect of a child if,— a in the case of a child born to the person or to the person’s spouse or partner,— i the expected date of delivery of the child is on or after 1 April 2016; or ii the child is born on or after 1 April 2016; or b in any other case, the person or his or her spouse or partner becomes the primary carer in respect of a child on or after 1 April 2016. 2 A person to whom the amendments referred to in subclause (1) apply may, before 1 April 2016,— a give notice of a request to take parental leave, in which case the person may begin his or her parental leave before 1 April 2016 as if those amendments were already in force; and b apply for a parental leave payment under Part 7A as if those amendments were already in force.
(1987)(0129)(schedule)(1aa)(part)(4)Provisions relating to Part 1 of Parental Leave and Employment Protection Amendment Act 2017#
(1987)(0129)(schedule)(1aa)(part)(4)(clause)(4)Application of Part 1 of Parental Leave and Employment Protection Amendment Act 2017#
1 This Act, as amended by Part 1 of the Parental Leave and Employment Protection Amendment Act 2017 , applies to a person who takes parental leave or applies for a parental leave payment in respect of a child if,— a in the case of a child born to the person or to the person’s spouse or partner,— i the expected date of delivery of the child is on or after 1 July 2018; or ii the child is born on or after 1 July 2018; or b in any other case, the person or his or her spouse or partner becomes the primary carer in respect of a child on or after 1 July 2018. 2 A person referred to in subclause (1) may, before 1 July 2018,— a give notice of a request to take parental leave, in which case the person may begin the parental leave before 1 July 2018 as if those amendments were already in force; and b apply for a parental leave payment under Part 7A as if those amendments were already in force.
(1987)(0129)(schedule)(1aa)(part)(5)Provisions relating to Part 2 of Parental Leave and Employment Protection Amendment Act 2017#
(1987)(0129)(schedule)(1aa)(part)(5)(clause)(5)Application of Part 2 of Parental Leave and Employment Protection Amendment Act 2017#
1 This Act, as amended by Part 2 of the Parental Leave and Employment Protection Amendment Act 2017 , applies to a person who takes parental leave or applies for a parental leave payment in respect of a child if,— a in the case of a child born to the person or to the person’s spouse or partner,— i the expected date of delivery of the child is on or after 1 July 2020; or ii the child is born on or after 1 July 2020; or b in any other case, the person or his or her spouse or partner becomes the primary carer in respect of a child on or after 1 July 2020. 2 A person referred to in subclause (1) may, before 1 July 2020,— a give notice of a request to take parental leave, in which case the person may begin the parental leave before 1 July 2020 as if those amendments were already in force; and b apply for a parental leave payment under Part 7A as if those amendments were already in force.
(1987)(0129)(section)(1)Short Title and commencement#
1 This Act may be cited as the Parental Leave and Employment Protection Act 1987. 2 This Act shall come into force on 1 October 1987.
(1987)(0129)(section)(1a)Purpose#
The purpose of this Act is to— a set minimum entitlements with respect to parental leave for male and female employees; and b protect the rights of employees during pregnancy and parental leave; and c entitle certain persons to up to 26 weeks of parental leave payments .
(1987)(0129)(section)(1b)Outline#
1 This section is a guide to the overall scheme and effect of this Act, but does not affect the interpretation or application of the other provisions of this Act. 2 This Act sets out the circumstances in which a biological mother or other person who takes permanent primary responsibility for the care, development, and upbringing of a child who is under the age of 6 may be entitled to— a leave from their employment: b parental leave payments. Primary carer entitlements 3 The person who is the child’s primary carer ( see section 7 ) may be entitled to parental leave and parental leave payments as follows: a for an employee who meets the 6-month employment test ( see section 2BA ),— i up to 26 weeks of primary carer leave ( see Part 1 ); and ii an extension to 26 weeks ( see Part 3 (extended leave)), which may need to be shared with the person’s spouse or partner ( see section 28 ); and iii if the employee is eligible to receive parental leave payments ( see section 71CA ), up to 26 weeks of parental leave payments and up to 13 weeks of preterm baby payments ( see Part 7A ); and b for an employee who meets the 12-month employment test ( see section 2BA ),— i up to 26 weeks of primary carer leave ( see Part 1 ); and ii an extension to 52 weeks ( see Part 3 (extended leave)), which may need to be shared with the person’s spouse or partner ( see section 28 ); and iii if the employee is eligible to receive parental leave payments ( see section 71CA ), up to 26 weeks of parental leave payments and up to 13 weeks of preterm baby payments ( see Part 7A ); and c for an employee who does not meet the 6-month employment test but who meets the parental leave payment threshold test ( see section 2BA(4) ),— i if agreed to by the employee’s employer, a period of negotiated carer leave ( see Part 3A ); and ii up to 26 weeks of parental leave payments and up to 13 weeks of preterm baby payments ( see Part 7A ); and d for a self-employed person,— i as much parental leave as the person wishes to take; and ii if the person meets the parental leave payment threshold test ( see section 2BA(4) ), up to 26 weeks of parental leave payments and up to 13 weeks of preterm baby payments ( see Part 7A ). Spouse/partner entitlements 4 The spouse or partner of a child’s primary carer may, if he or she assumes responsibility for the care of the child, be entitled to partner’s leave as follows: a for an employee who meets the 6-month employment test ( see section 2BA ),— i up to 1 week of partner’s leave ( see Part 2 ); and ii an extension to 26 weeks ( see Part 3 (extended leave)), which may need to be shared with the child’s primary carer ( see section 28 ); and b for an employee who meets the 12-month employment test ( see section 2BA ),— i up to 2 weeks of partner’s leave ( see Part 2 ); and ii an extension to 52 weeks ( see Part 3 (extended leave)), which may need to be shared with the child’s primary carer ( see section 28 ); and c for an employee who does not meet the 6-month employment test, there is no entitlement under this Act to partner’s leave; and d for a self-employed person, as much partner’s leave as the person wishes to take. 5 It is also possible, in certain circumstances, for a primary carer to transfer their entitlements to their spouse or partner ( see section 71E ) , for the spouse or partner of a primary carer to succeed to a primary carer’s entitlements ( see section 72B ) , or for the spouse or partner of a primary carer to become the primary carer of a child ( see section 7(1)(b)(iii) ) . Administrative matters 6 Parts 4 to 7 set out further matters relating to the administration of parental leave entitlements, including notice requirements ( see Part 4), rights and obligations after parental leave begins ( see Part 5 ), protection of employment ( see Part 6 ), and the remedies available to employees ( see Part 7 ). 7 Part 8 contains miscellaneous provisions that relate to the administration of parental leave and parental leave payment entitlements.
(1987)(0129)(section)(2)Interpretation#
1 In this Act, unless the context otherwise requires,— 6-month employment test has the meaning given in section 2BA 12-month employment test has the meaning given in section 2BA chief executive means the chief executive of the department Chief of Defence Force means the officer appointed under section 8 of the Defence Act 1990 company has the same meaning as in section 2(1) of the Companies Act 1993 ; and includes an overseas company within the meaning of that Act court means the Employment Court constituted under the Employment Relations Act 2000 department means the department of State that, with the authority of the Prime Minister, is for the time being responsible for the administration of this Act employee — a means a person who is an employee within the meaning of section 6 of the Employment Relations Act 2000 ; and b in the context of provisions of this Act that relate to entitlements to parental leave payments in respect of a child, includes a person who was an employee for any 26 of the 52 weeks immediately preceding— i the expected date of delivery of the child (in the case of a child to be born to the employee or to the employee’s spouse or partner); or ii the first date on which either the employee or the employee’s spouse or partner becomes the primary carer in respect of the child (in any other case) employer means any person employing any employee or employees employment agreement has the meaning given to that term in section 5 of the Employment Relations Act 2000 and, for the avoidance of doubt, includes any employment contract that continues in force under section 242 of the Employment Relations Act 2000 Employment Relations Authority means the Employment Relations Authority established under the Employment Relations Act 2000 expected date of delivery , in respect of a pregnant woman, means the date certified in writing by a medical practitioner or midwife as being the date on which that medical practitioner or midwife diagnoses that the pregnant woman may give birth to a child extended leave — a means extended leave to which an employee is entitled in accordance with this Act; and b includes, for the purposes of Parts 6 to 7A only , rights and benefits in the nature of extended leave to which an employee is entitled by virtue of— i any Act other than this Act; or ii any employment agreement keeping-in-touch day means a day that would otherwise be a day of parental leave, but on which an employee performs paid work for an employer in accordance with section 71CE(2) or 71DB(1) medical practitioner means a health practitioner who is, or is deemed to be, registered with the Medical Council of New Zealand continued by section 114(1)(a) of the Health Practitioners Competence Assurance Act 2003 as a practitioner of the profession of medicine member of the Armed Forces has the meaning given in section 2(1) of the Armed Forces Discipline Act 1971 midwife means a health practitioner who is, or is deemed to be, registered with the Midwifery Council established by section 114(3) of the Health Practitioners Competence Assurance Act 2003 as a practitioner of the profession of midwifery Minister means the Minister of the Crown who, under the authority of any warrant or with the authority of the Prime Minister, is for the time being responsible for the administration of this Act negotiated carer leave means a period of leave requested by an employee under Part 3A parental leave — a means, for an employee,— i primary carer leave to which the employee is entitled in accordance with this Act: ii partner’s leave to which the employee is entitled in accordance with this Act: iii extended leave to which the employee is entitled in accordance with this Act: ab means, for a self-employed person, a period during which the self-employed person temporarily does not work because of the birth of a child or the assumption of care of a child by the person or the person's spouse or partner (subject to section 71CD ): b includes, for the purposes of Parts 6 to 7A only,— i negotiated carer leave granted by an employer to an employee; and ii rights and benefits in the nature of any of the kinds of leave described in paragraph (a) to which an employee is entitled by virtue of— A any Act other than this Act; or B any employment agreement parental leave payment threshold test has the meaning given in section 2BA(4) partner , in the phrase spouse or partner and in related contexts, means a civil union partner or a de facto partner partner’s leave — a means partner’s leave to which an employee is entitled in accordance with this Act; and b includes, for the purposes of Parts 6 to 7A only, rights and benefits in the nature of partner’s leave to which an employee is entitled by virtue of— i any Act other than this Act; or ii any employment agreement primary carer has the meaning given in section 7 primary carer leave means primary carer leave to which an employee is entitled in accordance with this Act self-employed means working in 1 or more of the following, other than as an employee: a providing goods or services for hire or reward under a contract for services: b carrying on a business (including a profession, trade, manufacture, or undertaking carried on for pecuniary profit), including in partnership with another person: c working for a trust in a business (as defined in paragraph (b)) carried on by the trust self-employed person — a means a person who is self-employed; and b in the context of provisions that relate to entitlements to parental leave payments in respect of a child, includes a person who was self-employed for any 26 of the 52 weeks immediately preceding— i the expected date of delivery of the child (in the case of a child to be born to the self-employed person or to the self-employed person’s spouse or partner); or ii the first date on which either the self-employed person or the self-employed person’s spouse or partner becomes the primary carer in respect of the child (in any other case) spouse means a husband or wife union means a union registered under the Employment Relations Act 2000 .
(1987)(0129)(section)(2a)Multiple employments generally#
An employee's entitlement to rights and benefits in respect of parental leave must be determined by treating each of the employee's employments separately, if the employee has more than 1 employment.
(1987)(0129)(section)(2ac)Multiple employments of teachers#
1 For the purposes of determining the entitlement of a teacher to rights and benefits in respect of parental leave , if, during a 12-month period (or 6-month period as the case may be), the teacher is employed by more than 1 board to work in more than 1 State school or integrated school (whether concurrently or consecutively), those employments must be treated as 1 employment. 2 In subsection (1),— board means a board constituted under subpart 5 of Part 3 of the Education and Training Act 2020 integrated school has the same meaning as State integrated school in section 10(1) of the Education and Training Act 2020 State school and teacher have the same meanings as in section 10(1) of the Education and Training Act 2020 . 3 This section overrides section 2A .
(1987)(0129)(section)(2ad)Concurrent employment and self-employment#
1 This section applies to a person who is an employee and a self-employed person. 2 The person's entitlement to rights and benefits in respect of parental leave must be determined by treating the person's employment and self-employment separately. 3 This section is subject to section 2A .
(1987)(0129)(section)(2b)Multiple children#
1 This section applies for the purpose of— a determining a person's entitlement to rights and benefits in respect of parental leave and parental leave payment; and b ensuring that a person described in subsection (2) or (3) does not receive both a parental leave payment under Part 7A and a parental tax credit (within the meaning of the Income Tax Act 2007 ) in respect of the same children. 2 A person who gives birth to 2 or more children as a result of 1 pregnancy and assumes or intends to assume the care of those children must be treated as if the person had given birth to only 1 child as a result of the pregnancy and had assumed or intended to assume the care of only 1 of those children. 3 A person who becomes the primary carer in respect of 2 or more children within a 4-week period is treated as if the person had become the primary carer in respect of only the youngest of those children within that period.
(1987)(0129)(section)(2ba)Thresholds for entitlements#
Parental leave threshold tests 1 In this Act, the following tests are used to determine an employee’s entitlements to parental leave: a an employee meets the 6-month employment test if the employee will have been employed by the same employer for at least an average of 10 hours a week in the 6 months immediately preceding the expected date of— i delivery of the child (in the case of a child to be born to the employee or to the employee’s spouse or partner); or ii assumption of responsibility for the care of the child (in any other case): b an employee meets the 12-month employment test if the employee will have been employed by the same employer for at least an average of 10 hours a week in the 12 months immediately preceding the expected date of— i delivery of the child (in the case of a child to be born to the employee or to the employee’s spouse or partner); or ii assumption of responsibility for the care of the child (in any other case). 2 The provisions of Schedule 1 apply if it is necessary to ascertain, in relation to any of the circumstances mentioned in clauses 1 to 5 of Schedule 1 ,— a whether an employee has been employed by the same employer during any period of time; or b whether an employee has resumed service with the same employer. 3 Section 72A applies if it is necessary to ascertain whether an employee will have been employed by the same employer for at least an average of 10 hours a week during a 12-month period (or 6-month period, as the case may be). Parental leave payment threshold test 4 In this Act, the following test is used to determine a person’s entitlement to parental leave payments (the parental leave payment threshold test ): a an employee meets the parental leave payment threshold test if he or she will have been employed as an employee for at least an average of 10 hours a week for any 26 of the 52 weeks immediately preceding— i the expected date of delivery of the child (in the case of a child to be born to the person or his or her spouse or partner); or ii the first date on which the person, or his or her spouse or partner becomes the primary carer in respect of the child (in any other case): b a self-employed person meets the parental leave payment threshold test if he or she will have been self-employed for at least an average of 10 hours a week for any 26 of the 52 weeks immediately preceding— i the expected date of delivery of the child (in the case of a child to be born to the self-employed person or his or her spouse or partner); or ii the first date on which the self-employed person, or his or her spouse or partner becomes the primary carer in respect of the child (in any other case). 5 Section 72A applies to the parental leave payment threshold test if it is necessary to ascertain whether the employee meets the requirements of the duration of employment specified in subsection (4)(a). 6 Section 71CB applies to the parental leave payment threshold test if it is necessary to ascertain whether the self-employed person meets the requirements of the duration of self-employment specified in subsection (4)(b).
(1987)(0129)(section)(2c)Transitional, savings, and related provisions#
The transitional, savings, and related provisions set out in Schedule 1AA have effect according to their terms.
(1987)(0129)(section)(3)Act to bind the Crown#
This Act shall bind the Crown.
(1987)(0129)(section)(4)Application of this Act to employees who have non-statutory rights to parental leave#
1 Parts 1 to 5 apply to all employees except employees who have rights and benefits in the nature of parental leave that are,— a in their overall effect, as favourable to that employee as, or more favourable to that employee than, the rights and benefits provided for in Parts 1 to 5 ; and b provided under a comprehensive employment agreement or other arrangement (other than this Act). 2 An employment agreement or other arrangement is comprehensive if it effectively addresses all of the following matters: a the conditions of eligibility for any parental leave: b the duration of parental leave: c the degree of protection provided for the employee's position in the employment of the employer during, and subsequent to, any absence on parental leave: d the employer's obligation or lack of an obligation to pay remuneration during the parental leave: e the procedural requirements relating to parental leave. 3 The provisions of an employment agreement or other arrangement that is not comprehensive are of no effect in so far as the provisions relate to parental leave. 4 Parts 6 to 7A apply to all persons .
(1987)(0129)(section)(5)Restriction on parental leave under this Act where employee or employee's spouse or partner takes parental leave under any other provision#
Nothing in this Act shall entitle an employee otherwise entitled to any period of parental leave under this Act to take a period of parental leave under this Act which, when aggregated with any rights and benefits in the nature of parental leave taken or proposed to be taken by that employee's spouse or partner under any Act other than this Act or under any employment agreement , would exceed the total period of parental leave to which that employee and that employee's spouse or partner would be entitled by virtue of this Act if the provisions of this Act regarding primary carer leave, partner’s leave , and extended leave were to apply to both that employee and that employee's spouse or partner .
(1987)(0129)(section)(6)Restriction on taking of parental leave within 6 months of end of previous period of parental leave in respect of another child#
An employee shall not be entitled to parental leave in respect of a child by virtue of this Act if— a that employee has previously taken, in respect of another child, a period of leave, being— i parental leave under this Act; or ii a period of leave in the nature of parental leave under any Act other than this Act, or any employment agreement ; and b less than 6 months have elapsed since the day after the date on which the most recent period of leave referred to in paragraph (a) ended.
(1987)(0129)(section)(6a)Treatment of employment with same employer for purposes of determining subsequent parental leave entitlements#
1 This section applies if an employee resumes service with the same employer— a at the end of a period of parental leave; or b while the employee is entitled, following parental leave, to preference in obtaining employment with the employee's employer. 2 For the purposes of determining subsequent entitlements to parental leave under this Act, the employee's period of employment with the employer must be treated as beginning on the day that the employee resumes service with the employer. 3 This section overrides section 43 .
(1987)(0129)(section)(7)Meaning of primary carer#
1 In this Act, unless the context otherwise requires, primary carer means— a a female (the biological mother ) who is pregnant or has given birth to a child: b the spouse or partner of the biological mother, only if— i the spouse or partner has succeeded under section 72B to all or part of the biological mother’s entitlement to a parental leave payment; or ii the biological mother has transferred all or part of her entitlement to a parental leave payment to that spouse or partner under section 71E (in which case the spouse or partner is the primary carer for the period of time in relation to which the entitlement is transferred); or iii neither subparagraph (i) nor (ii) applies and all of the following are true: A the child is under 1 year of age; and B the spouse or partner, because of the death of the biological mother or for any other reason, has taken permanent primary responsibility for the care, development, and upbringing of the child to the exclusion of the biological mother; and C at the time the spouse or partner took that permanent primary responsibility, the biological mother either had not applied for, or did not qualify to apply for, a parental leave payment: c a person, other than the biological mother or her spouse or partner, who takes permanent primary responsibility for the care, development, and upbringing of a child who is under the age of 6 years (and if there is more than 1 such person, the person nominated in accordance with subsection (2)). Examples If a child under the age of 6 years goes to live with their aunt, who intends to raise the child in place of the child’s biological parents, the aunt is the child’s primary carer. If a couple formally adopt a child under the age of 6 years, or undertake to care for the child permanently, the member of the couple that is nominated under subsection (2) is the child’s primary carer. If a child under the age of 6 is temporarily placed with a foster parent, that person is not a primary carer because the placement is not permanent. If a child’s grandmother minds the child every day while his or her parents are at work, the grandmother is not a primary carer, because the child’s parents still have primary responsibility for the child’s upbringing. 2 If 2 or more persons meet the criterion in subsection (1)(c),— a those persons must jointly nominate which one of them is to be the primary carer; and b only the nominated person is entitled to primary carer leave and parental leave payments under this Act. 3 Subsection (2)(b) does not limit sections 71E and 71EA (both of which relate to the transfer of entitlements to parental leave payments to a spouse or partner) or section 72B (which relates to succession to entitlements by a spouse or partner).
(1987)(0129)(section)(10)Date of commencement of primary carer leave#
Primary carer leave begins, — a in the case of a child born to the employee, on the date of confinement; or aa in the case of an employee who is a primary carer under section 7(1)(b)(iii) , on the date, within a reasonable period after the date on which the employee becomes the primary carer in respect of the child, that the employee and the employer agree upon; or b in any other case, on the date on which the employee becomes the primary carer in respect of the child; or c on such earlier date— i as is determined in accordance with section 11 or section 12 or section 13 ; or ii as is appointed by the employer pursuant to section 14 .
(1987)(0129)(section)(11)Right of employee to determine date of commencement of primary carer leave#
Primary carer leave may, at the option of the employee and subject to compliance with section 37 , begin on a date which is earlier, by not more than 6 weeks than, — a in the case of a child to be born to the employee, the expected date of delivery; or b in any other case, the date on which the employee intends to become the primary carer in respect of the child.
(1987)(0129)(section)(12)Right of employer and employee to determine date of commencement of primary carer leave by agreement#
Primary carer leave may, by agreement between the employee and his or her employer, begin on any date before,— a in the case of a child to be born to the employee, the expected date of delivery; or b in any other case, the date on which the employee intends to become the primary carer in respect of the child.
(1987)(0129)(section)(13)Right of medical practitioner or midwife to determine date of commencement of primary carer leave#
1 If a medical practitioner or midwife considers that the female employee, being pregnant, should begin her primary carer leave before the expected date of delivery, the medical practitioner or midwife may give to the female employee a certificate specifying the date on which, in the medical practitioner's or midwife's opinion, that female employee should begin her primary carer leave. 2 If the female employee gives that certificate to her employer, her primary carer leave, despite section 10 or section 12 or section 14 , begins on the earlier of— a the date specified in the certificate; or b the date of confinement.
(1987)(0129)(section)(14)Right of employer to appoint date of commencement of primary carer leave#
Where, by reason of pregnancy, a female employee is unable to perform her work to the safety of herself or others or is incapable of performing her work adequately, her employer, if no other suitable work is available, may, subject to section 9(2) , direct her to commence her primary carer leave on such date as the employer appoints (including a date that is earlier, by more than 6 weeks, than the expected date of delivery).
(1987)(0129)(section)(15)Special leave#
1 A female employee who is pregnant is entitled, before taking primary carer leave, to take a total of up to 10 days' special leave without pay for reasons connected with her pregnancy. 2 No period of special leave taken under subsection (1) by a female employee shall be taken into account in assessing the period of primary carer leave or the period of extended leave to which that female employee or her spouse or partner is entitled in accordance with this Act.
(1987)(0129)(section)(16)Ability to perform work#
Where, by reason of pregnancy, a female employee is unable to perform her work to the safety of herself or others or is incapable of performing her work adequately, her employer may temporarily transfer her from one job to another.
(1987)(0129)(section)(17)Entitlement of spouse or partner of primary carer to partner’s leave#
1 An employee may take partner’s leave if the employee— a is the spouse or partner of the primary carer in respect of a child; and b assumes or intends to assume responsibility for the care of that child; and c meets the 6-month employment test or the 12-month employment test. 2 Despite subsection (1), an employee may not take partner’s leave in respect of a child under subsection (1) if— a the employee has previously taken, in respect of that child, a period of leave, being— i partner’s leave under this Act; or ii a period of leave in the nature of partner’s leave under any Act other than this Act or under any employment agreement; or b the employee is the biological mother of the child and transferred her parental leave payment entitlements to her spouse or partner under section 71E .
(1987)(0129)(section)(19)Duration of Partner’s leave#
Partner’s leave must be taken in 1 continuous period not exceeding— a 2 weeks if the employee meets the 12-month employment test ; or b 1 week if the employee meets the 6-month employment test .
(1987)(0129)(section)(20)Date of commencement of partner’s leave#
Partner’s leave begins,— a in the case of a child born to the employee’s spouse or partner, on the date of confinement; or b in any other case, on the date on which the employee’s spouse or partner becomes the primary carer in respect of the child; or c on any earlier or later date determined in accordance with section 21 or 22 .
(1987)(0129)(section)(21)Right of employee to determine date of commencement of partner’s leave#
Partner’s leave may, at the option of the employee, begin,— a in the case of a child to be born to the employee’s spouse or partner, on any date in the period— i beginning on the 21st day before the expected date of delivery; and ii ending with the close of the 21st day after the actual date of delivery or, if the child is discharged from a hospital or a similar establishment more than 21 days after the actual date of delivery, the close of the day on which the child is discharged from that hospital or establishment; or b in any other case, on any date in the period— i beginning on the 21st day before the date on which the employee’s spouse or partner intends to become the primary carer in respect of the child; and ii ending with the close of the 21st day after the actual date on which the employee’s spouse or partner becomes the primary carer in respect of the child.
(1987)(0129)(section)(22)Right of employer and employee to determine date of commencement of partner’s leave by agreement#
Partner’s leave may, by agreement between the employee and his or her employer , begin on any date.
(1987)(0129)(section)(23)Entitlement of employee to extended leave#
1 Except as otherwise provided in this Act, an employee is entitled to extended leave if— a the employee— i is the primary carer in respect of a child; or ii is the spouse or partner of the primary carer in respect of a child and assumes or intends to assume responsibility for the care of that child; and b the employee meets— i the 6-month employment test (in which case the maximum duration of extended leave is 26 weeks, as set out in section 26(1)(a) ); or ii the 12-month employment test (in which case the maximum duration of extended leave is 52 weeks, as set out in section 26(1)(b) ). 2 An employee is not entitled to extended leave in respect of a child under subsection (1) if that employee has previously taken, in respect of that child, 1 or more periods of leave that in total amount to the employee’s maximum entitlement under section 26(1)(a) or (b) , whether that leave is— a extended leave under this Act; or b a period of leave in the nature of extended leave under any Act other than this Act, or any employment agreement.
(1987)(0129)(section)(26)Duration of extended leave#
1 Subject to subsections (2) and (3), the maximum amount of extended leave that an individual employee may take in respect of a child is— a 26 weeks, if the employee meets the 6-month employment test; or b 52 weeks, if the employee meets the 12-month employment test. 2 If an employee and that employee's spouse or partner are each individually entitled to extended leave in respect of the same child, the maximum combined entitlement of the employee and his or her spouse or partner is— a 26 weeks, if both meet the 6-month employment test; or b 52 weeks, if both meet the 12-month employment test; or c 52 weeks, if one meets the 12-month employment test and the other meets the 6-month employment test (in which case the person who meets the 6-month employment test may not take more than 26 weeks of extended leave out of the combined total entitlement of 52 weeks). 3 If an employee takes primary carer leave in respect of a child, the period of extended leave to which the employee and his or her spouse or partner are entitled in respect of the child is the relevant period specified in subsection (1) or (2) reduced by the total period of primary carer leave taken, excluding any period of primary carer leave in excess of 26 weeks taken under section 9(2) . 4 If a female employee takes special leave under section 15 , the period of extended leave to which that female employee or her spouse or partner is entitled in accordance with this Act is not reduced. 5 If an employee takes a period of partner’s leave, the period of extended leave to which the employee and his or her spouse or partner are entitled in accordance with this Act is not reduced. 5A Any week in relation to which a preterm baby payment is made to a person is in addition to, and must not be counted when determining, the duration of extended leave under this section. 6 The period of extended leave to which an employee and his or her spouse or partner are entitled is not increased by the number of hours worked by the employee or his or her spouse or partner on a keeping-in-touch day in accordance with section 71CE(2) or 71DB(2) . 7 This section is subject to the other provisions of this Act.
(1987)(0129)(section)(27)Period during which extended leave may be taken#
1 An employee may take 1 or more periods of extended leave (up to the maximum amount to which the employee is entitled) at any time within the period beginning with the applicable start date and ending with the applicable end date. 2 If an employee takes more than 1 period of extended leave within the period referred to in subsection (1), each such period of extended leave must be taken on dates agreed between the employee and the employer. 3 In this section,— applicable start date means,— a if the employee takes primary carer leave in respect of a child, the date of expiry or earlier termination of the employee’s primary carer leave; or b if the employee takes partner’s leave in respect of a child, the date of expiry or earlier termination of the employee’s partner’s leave; or c if the employee is entitled to take primary carer leave or partner’s leave in respect of a child, and has not taken any such leave,— i in the case of a child born to the employee or to the employee’s spouse or partner, the date of confinement; or ii in any other case, the first date on which either the employee or the employee’s spouse or partner becomes the primary carer in respect of the child; or d any other date that is agreed on by the employee and that employee's employer applicable end date means,— a if the employee, or the employee’s spouse or partner, qualifies for extended leave under section 23(1)(b)(i) (which applies to employees who meet the 6-month employment test),— i in the case of a child born to the employee, or to the employee’s spouse or partner, the date on which the child attains the age of 6 months; or ii in any other case, the date that is 6 months after the first date on which either the employee, or the employee’s spouse or partner, becomes the primary carer in respect of the child; or b if the employee, or the employee’s spouse or partner, qualifies for extended leave under section 23(1)(b)(ii) (which applies to employees who meet the 12-month employment test),— i in the case of a child born to the employee, or to the employee’s spouse or partner, the date on which the child attains the age of 12 months; or ii in any other case, the date that is the first anniversary of the first date on which either the employee, or the employee’s spouse or partner, becomes the primary carer in respect of the child. 4 No employee is entitled to start or continue any period of extended leave under this Act after— a the applicable end date; or b the date on which the employee ceases to have care of the child in respect of whom the extended leave is taken. 5 Subsection (1) is subject to subsection (4) and section 28 . 6 Subsection (4) prevails over all other provisions of this Act.
(1987)(0129)(section)(28)Sharing of extended leave#
1 The maximum combined period of extended leave provided by section 26(2) may be shared between an employee and that employee's spouse or partner in any way set out in subsection (2), or in any other manner that is agreed on by the employee and the employee's spouse or partner and their respective employers, provided that— a neither the employee nor the employee’s spouse or partner takes a period of extended leave that exceeds, or periods of extended leave that in total exceed, the amount of extended leave to which that person is individually entitled under section 26(1) ; and b the total period formed by adding together all periods of extended leave taken by the employee and the employee’s spouse or partner does not exceed the maximum combined period of extended leave provided by section 26(2) . 2 The ways in which the maximum combined period of extended leave may be shared between an employee and that employee’s spouse or partner are— a the employee or the employee's spouse or partner may take the full maximum combined period of extended leave, and the other not take any period of primary carer or extended leave under this Act: b the employee and the employee's spouse or partner may each take a period or periods of extended leave, and neither of them take any period of primary carer leave: c either the employee or the employee's spouse or partner (or both, in the case of a transfer of entitlements) may take a period of primary carer leave, and each of the employee and the employee's spouse or partner may take 1 or more periods of extended leave. 3 Subsection (2) is subject to subsection (1).
(1987)(0129)(section)(29)Extended leave may be taken consecutively or concurrently with leave taken by partner#
Subject to the provisions of this Act, if an employee takes a period of extended leave in accordance with section 28 , the period of leave so taken may be taken— a consecutively with any period of primary carer leave or partner’s leave taken by the employee; and b consecutively or concurrently with any period of primary carer leave, partner’s leave, or extended leave taken by the employee’s spouse or partner, or with any period for which the employee’s spouse or partner receives a parental leave payment, as the case may be.
(1987)(0129)(section)(30a)Object of this Part#
The object of this Part is to— a provide for certain employees who are not entitled to primary carer leave to request a period of leave from their employment to enable them to receive parental leave payments; and b require an employer to deal with a request as soon as possible, but not later than 1 month after receiving it; and c provide that an employer may refuse a request only if it cannot be accommodated on certain grounds.
(1987)(0129)(section)(30b)Employee may make request#
1 This section applies to an employee who— a is not entitled to primary carer leave; but b is entitled to parental leave payments under section 71D(1) if the employee takes leave from the employee’s employment for the period during which the employee intends to receive parental leave payments. 2 An employee to whom this section applies may make a request to his or her employer for negotiated carer leave. 3 The request must be made,— a in the case of an employee who wishes to take negotiated carer leave in respect of a child to be born to the employee or to the employee’s spouse or partner, at least 3 months before the expected date of delivery; or aa in the case of an employee who is a primary carer under section 7(1)(b)(iii) , within a reasonable period after the employee becomes the primary carer in respect of the child; or b in any other case, at least 14 days prior to the date on which the employee intends to become the primary carer in respect of the child.
(1987)(0129)(section)(30c)Requirements relating to request#
A request for negotiated carer leave must be in writing and must— a state— i the employee's name; and ii the date on which the request is made; and iii that the request is made under this Part; and b specify the proposed date on which the employee wishes to begin negotiated carer leave and the proposed duration of the leave; and c include a statement that the employee— i will be the primary carer in respect of the child during the specified period; and ii will, if the request for a period of negotiated carer leave is approved, be entitled to receive parental leave payments under the Act for that period; and d explain, in the employee's view, what changes, if any, the employer may need to make to the employer's arrangements if the employee's request is approved.
(1987)(0129)(section)(30d)Employer must notify decision as soon as possible#
An employer must deal with a request for negotiated carer leave as soon as possible, but not later than 1 month after receiving it, and— a notify the employee in writing as to whether the employee’s request is approved or refused; and b if the request is refused,— i notify the employee of the ground or grounds specified in section 30E(2) for refusal; and ii provide an explanation of the reasons why the ground applies or the grounds apply.
(1987)(0129)(section)(30e)Grounds for refusal of request by employer#
1 An employer may refuse a request for negotiated carer leave only if the employer determines that the request cannot be accommodated on 1 or more of the grounds specified in subsection (2). 2 The grounds are— a inability to reorganise work among existing staff: b inability to recruit additional staff: c detrimental impact on quality: d detrimental impact on performance: e planned structural changes: f burden of additional costs: g detrimental effect on ability to meet customer demand.
(1987)(0129)(section)(30f)Limitation on challenging employer#
1 An employee may not challenge his or her employer's refusal of a request for negotiated carer leave. 2 An employee may challenge his or her employer’s failure to respond to a request for negotiated carer leave, or failure to respond adequately to a request, if the employee believes his or her employer has not complied with section 30D .
(1987)(0129)(section)(30g)Role of Labour Inspector#
1 For the purposes of this Part, a Labour Inspector may provide to employees and employers such assistance as he or she considers appropriate in the circumstances. 2 This section applies subject to section 30H(2) .
(1987)(0129)(section)(30h)Labour Inspectors and mediation#
1 This section applies if an employee believes that his or her employer has not complied with section 30D . 2 The employee may refer the non-compliance with section 30D — a directly to mediation; or b to a Labour Inspector, who must, to the extent practicable in the circumstances, assist the employee and employer to resolve the matter. 3 If, after completion of the process under subsection (2)(b), the employee is dissatisfied with the result, the employee may refer the matter to mediation. 4 For the purposes of subsection (3), non-compliance with section 30D is an employment relationship problem.
(1987)(0129)(section)(30i)Application to Employment Relations Authority#
1 This section applies if— a an employee believes that his or her employer has not complied with section 30D ; and b mediation has not resolved the matter. 2 The employee may apply to the Employment Relations Authority for a determination as to whether the employer has complied with section 30D . 3 An application must be made within 12 months after the relevant date. 4 In subsection (3), relevant date means,— a if the employer notifies a refusal within 1 month after receiving a request, the date of the notification: b in any other case, the date that is 1 month after the employer received the employee's request.
(1987)(0129)(section)(30j)Penalty#
1 An employer who does not comply with section 30D is liable to a penalty not exceeding $2,000, imposed by the Employment Relations Authority. 2 The penalty is payable to the employee concerned.
(1987)(0129)(section)(31)Obligation to notify employer#
1 An employee who wishes to take parental leave under this Act shall give written notice to the employee's employer of the employee's wish to take that leave. 2 The notice under subsection (1) shall state the proposed date on which the employee wishes to commence leave, and the duration of the leave. 3 If the employee wishes to take parental leave in respect of a child to be born to the employee or to the employee’s spouse or partner, the notice under subsection (1)— a shall be given at least 3 months before the expected date of delivery; and b if given by a pregnant employee , shall be accompanied by a certificate from a medical practitioner or a midwife — i certifying that the female employee is pregnant; and ii stating the expected date of delivery; or c if given by the pregnant woman's spouse or partner , shall be accompanied by— i a certificate or a copy of a certificate from a medical practitioner or a midwife certifying that the woman named in the certificate is pregnant and stating the expected date of delivery; and ii a written assurance from the woman named in the medical certificate that the employee is her spouse or partner and that the employee intends to assume care of the child to be born to her. 4 Despite subsection (3), in the case of an employee who is a primary carer under section 7(1)(b)(iii) , the notice under subsection (1) must be given within a reasonable period after the employee becomes the primary carer in respect of the child.
(1987)(0129)(section)(32)Requirements where extended leave sought#
1 Where any notice is given in accordance with section 31 by an employee wishing to take any period of extended leave under this Act, that notice shall, in addition to the matters required by that section or by section 33 ,— a state whether the employee's spouse or partner is proposing to take any period of extended leave or primary carer leave under this Act: b state the name of the employee's spouse or partner and the name and address of the employer of the employee's spouse or partner : c state the proposed dates of commencement and expiry of each period of leave proposed to be taken in respect of the child by— i the employee; and ii the employee's spouse or partner ,— under this Act or under any provision contained in any Act other than this Act or in any employment agreement : d contain an assurance by the employee that the aggregate periods of leave of the kinds specified in subsection (2) that are proposed to be taken in respect of the child by the employee and the employee’s spouse or partner will not exceed the maximum combined entitlements of the employee and the employee’s spouse or partner set out in section 26(2) . 2 The kinds of leave referred to in subsection (1)(d) are— a all primary carer leave (other than primary carer leave in excess of 26 weeks taken under section 9(2) ); and b all extended leave under this Act; and c all leave (other than partner’s leave) to which the employee or the employee’s spouse or partner is entitled in respect of the child by or under any Act other than this Act or under any employment agreement.
(1987)(0129)(section)(33)Requirements where primary carer is not biological mother or her spouse or partner#
If an employee, or his or her spouse or partner, intends to be the primary carer in respect of a child to whom the employee or the employee’s spouse or partner did not give birth, the notice required to be given under section 31(1) must— a include a statement by the employee that the employee (or his or her spouse or partner, as applicable) will be the primary carer in respect of the child; and b be given at least 14 days before the employee (or his or her spouse or partner, as applicable) intends to become the primary carer in respect of the child; and c be accompanied by any evidence that is prescribed in regulations.
(1987)(0129)(section)(34)Incomplete notification#
1 Where any employee gives a written notice to the employee's employer stating that the employee wishes to take parental leave under this Act and any of the provisions of sections 31 to 33 that apply in respect of any information or assurance to be stated or given in, or any document required to accompany, that notice are not complied with, that notice shall be an incomplete notice for the purposes of subsection (2) and sections 35(2) and 36(2) . 2 Where an employee gives an incomplete notice within the meaning of subsection (1), the employer of that employee shall, within 7 days after the date on which it comes to that employer's attention that the notice is an incomplete notice, give to the employee a written notice stating that the notice is an incomplete notice and specifying the additional information, documentation, or assurance that the employee is required by any provision of sections 31 to 33 to give to the employer. 3 An employee to whom a notice is given under subsection (2) shall, within 14 days after the date on which the employee receives the notice, give to the employer the additional information, documentation, or assurance specified in the notice and required by any provision of sections 31 to 33 to be given to the employer.
(1987)(0129)(section)(35)Failure to notify employer#
1 Subject to section 68 , where an employee fails to give notice under section 31(1) within the time required by section 31(3) or section 33 , that employee shall not be entitled to take extended leave under this Act unless— a that employee gives a written notice under section 31(1) to his or her employer and a period of 3 months beginning with the date of the giving of that notice has expired; or b the employer of that employee agrees that the employee may take extended leave under this Act. 2 Nothing in subsection (1) shall apply to an employee who gives an incomplete notice to that employee's employer within the time required by section 31(3) or section 33 .
(1987)(0129)(section)(36)Obligation to notify employee#
1 Subject to subsection (2), every employer who receives a notice under section 31(1) shall, within 21 days after the receipt of the notice, give to the employee who gave that notice a written notice in the prescribed form— a stating whether the employee is entitled to take parental leave; and b where an employer states that the employee is not entitled to take parental leave, stating the reasons why the employee is not so entitled; and c stating that, until the end of the employee's parental leave, the employee's position in the employment of the employer— i can be kept open; or ii cannot be kept open; and d where the employer states that the employee's position cannot be kept open, informing the employee— i that the employee may dispute the employer's statement that the employee's position cannot be kept open; and ii that the employer will, for the period of 26 weeks beginning with the day after the date on which the parental leave ends, give the employee preference over other applicants for any position which is vacant and which is substantially similar to the position held by the employee at the beginning of the parental leave; and e informing the employee of the substance of Parts 1 to 3 and of section 45 , and, in particular, of the employee's rights and obligations under sections 11 , 21 , and 29 . 2 Where an employer receives a notice that is an incomplete notice that employer shall, within 21 days after the date of the receipt by the employer of the additional information, documentation, or assurance specified in the notice given under section 34(2) , give to the employee a notice complying with subsection (1) of this section. 2A In the case of an employee who is a primary carer under section 7(1)(b)(iii) , the employer must give notice under subsections (1) and (2) within a reasonable period, but not later than within the period provided for in those subsections. 3 Where any employee receives a notice given under subsection (1) or under subsection (1) (as applied by subsection (2)) and the employee disputes any statement given in that notice, that employee may invoke any procedure set out in Part 7 .
(1987)(0129)(section)(37)Requirement where employee wishes to begin primary carer leave early#
1 This section applies to an employee who— a has given notice that the employee wishes to take parental leave under this Act; and b intends to exercise the option conferred by section 11 by beginning his or her primary carer leave early. 2 The employee must give his or her employer not less than 21 days’ notice in writing of the day on which the employee wishes his or her primary carer leave to begin.
(1987)(0129)(section)(38)Employer's notice in relation to return to work and preference for appointment#
Within 21 days after the beginning of an employee's parental leave, the employer of the employee shall give to the employee written notice stating— a the date on which the employee's parental leave will end; and b either— i where the employer is able to keep the employee's position open until the end of the employee's parental leave, the date on which, if the employee decides to return to work at the end of the parental leave, the employee will be required to return to work, being the date of the next working day after the date on which the employee's parental leave ends; or ii in any other case, the period of 26 weeks during which the employer will give the employee preference over other applicants for any position which is vacant and which is substantially similar to the position held by the employee at the beginning of the employee's parental leave; and c where paragraph (b)(i) applies, the employee's obligations under section 39 ; and d the employee's rights under section 45 .
(1987)(0129)(section)(39)Employee's notice in relation to return to work#
1 Every employee who is on parental leave and whose position is being kept open by the employer, shall, not later than 21 days before the date on which the employee's parental leave ends, give to the employer written notice stating whether or not the employee will be returning to work at the end of the employee's parental leave. 2 Where an employee chooses,— a pursuant to section 45(1)(f) , to return to work before the date on which the employee is required to return to work at the end of the parental leave; or b pursuant to section 45(1)(g) , to end any period of parental leave and begin the period of preference before the date on which the period of preference would otherwise begin,— the employee shall give to the employer not less than 21 days' notice in writing of the date on which the employee intends to return to work or begin the period of preference, as the case may be. 3 Subsection (1) does not apply if the employee’s employment agreement requires the employee to give a longer period of notice of resignation to the employer.
(1987)(0129)(section)(40)Presumption that employee's position can be kept open in the case of first period of parental leave not exceeding 4 weeks#
1 Where an employee takes a continuous period of parental leave— a that does not exceed 4 weeks (inclusive of any public or statutory holiday falling within the period); and b that is the first period of parental leave taken by the employee in respect of the child; and c of which the employee's employer has had no less notice than the period of notice required by section 31(3) or section 33 , as the case may be,— the employer shall be presumed, in any proceedings under this Act, to be able to keep open for the employee, until the end of that period of parental leave, the employee's position in the employment of the employer unless the employer proves that the employee's position cannot be kept open because of the occurrence of a redundancy situation. 2 For the purposes of determining under subsection (1) whether an employer has had no less notice of a period of parental leave than the period of notice required by section 31(3) or section 33 , as the case may be, it shall be sufficient if the employer had notice that a period of parental leave not exceeding 4 weeks would be taken by the employee, notwithstanding that the employer did not have the requisite notice of the exact date on which the period of parental leave would commence, and the exact date on which it would cease. 3 The reference in subsection (1) to the employee's position in the employment of the employer shall be a reference to the position ordinarily held by the employee, and shall not include any position to which the employee was temporarily transferred under section 16 .
(1987)(0129)(section)(41)Presumption that employee's position can be kept open in the case of other periods of parental leave#
1 Where an employee takes a period of parental leave (other than a period of parental leave referred to in section 40 ) the employer shall be presumed in any proceedings under this Act, to be able to keep open for the employee, until the end of the employee's parental leave, the employee's position in the employment of the employer unless the employer proves that the employee's position cannot be kept open— a because a temporary replacement is not reasonably practicable due to the key position occupied within the employer's enterprise by the employee; or b because of the occurrence of a redundancy situation. 2 In determining whether or not a position is a key position for the purposes of subsection (1)(a), regard may be had, among other things, to— a the size of the employer's enterprise; and b the training period or skills required in the job. 3 The reference in subsection (1) to the employee's position in the employment of the employer shall be a reference to the position ordinarily held by the employee, and shall not include any position to which the employee was temporarily transferred under section 16 .
(1987)(0129)(section)(42)Employer's obligations in respect of remuneration and holiday pay#
1 Subject to subsections (2) and (3), the employer of an employee who takes any form of parental leave in accordance with this Act shall not be obliged to pay that employee any remuneration for— a any period of the employee's parental leave under this Act; or b any period during which the employee is entitled under this Act, following any period of parental leave, to preference in obtaining employment with the employer. 2 If an employee becomes entitled to an annual holiday on pay during— a a period of parental leave under this Act; or b a period of preference in obtaining employment; or c the period of 12 months commencing with the date on which the employee returns to work after a period of parental leave under this Act or a period of preference in obtaining employment,— the employee is, despite anything in section 21 of the Holidays Act 2003 , entitled to holiday pay for that holiday only at the rate of the employee's average weekly earnings (as defined in section 5(1) of the Holidays Act 2003 ) for the 12 months immediately before the end of the last pay period before the annual holiday is taken or paid out .
(1987)(0129)(section)(43)Continuity of employment#
Where an employee resumes service with the same employer at the end of a period of parental leave or while the employee is entitled, following parental leave, to preference in obtaining employment with the employee's employer— a the employee's service, for the purpose of any rights and benefits that are conditional on unbroken service, shall not be broken— i by the taking of parental leave; or ii by the employee being without a position in the employer's service during part of the period of preference; or iii by both; and b any period during which the employee was on parental leave and any period during which the employee was entitled, following parental leave, to preference in obtaining employment with the employer shall count,— i subject to section 42 , as time served under the employee's employment agreement ; and ii subject to section 44 , as service for the purpose of any superannuation scheme to which the employee belongs in the employee's capacity as an employee of the employer.
(1987)(0129)(section)(44)Contributions to superannuation schemes#
Nothing in section 43(b)(ii) shall— a entitle an employee to have any period counted as service for the purposes of a superannuation scheme if the employee is required to pay contributions in respect of that period and has not done so; or b relieve an employee from any obligation under a superannuation scheme to pay contributions in respect of any period during which the employee is on parental leave or during which the employee is entitled, following parental leave, to preference in obtaining employment with the employee's employer.
(1987)(0129)(section)(45)Early ending and extension of parental leave#
1 Subject to compliance with section 39(2) , an employee who is on parental leave may,— a if the employee or the employee's spouse or partner suffers a miscarriage; or b if the child is stillborn or dies; or c if the employee or the employee’s spouse or partner fails to become or ceases to be the primary carer in respect of the child; or e if the employer consents,— choose— f where the employee's position is being kept open by the employer, to end the parental leave by returning to work before the date on which the employee is required to return to work at the end of the parental leave; or g in any other case, to end the parental leave and begin the period of preference. 2 If a female employee is on primary carer leave under section 8 in relation to a child to whom she gave birth, her employer may, in giving consent under subsection (1)(e), make it conditional on the employee giving to the employer, before the employee ends her primary carer leave under subsection (1)(f) or (g), a certificate from a medical practitioner to the effect that she is fit to return to work. 3 Subject to subsection (4), an employee who is on parental leave may, if the employer consents, extend the parental leave until a specified date which shall thereafter be the date on which the employee's parental leave will end. 4 Without limiting any right of an employee to take a period of leave otherwise than by virtue of this Act, and subject to section 9(2) , nothing in subsection (3) of this section shall entitle an employee to extend any period of parental leave with the result that,— a in the case of a period of primary carer leave, the period of primary carer leave exceeds 26 weeks : b in the case of a period of partner’s leave, the duration of partner’s leave exceeds— i 1 week if the employee meets the 6-month employment test: ii 2 weeks if the employee meets the 12-month employment test; or c in the case of a period of extended leave, the period of extended leave, when aggregated with all leave of the kinds specified in section 32(2) that is taken or proposed to be taken by the employee and the employee’s spouse or partner in respect of the child, exceeds the maximum combined entitlements of the employee and the employee’s spouse or partner set out in section 26(2) .
(1987)(0129)(section)(46)Failure to return to work#
If an employee who takes up parental leave and whose position is kept open by the employer— a fails, without good cause, to return to work at the end of that period of parental leave; or b informs the employer, before the end of that period of parental leave, that the employee has decided not to return to work at the end of the period of parental leave,— the employee's employment shall, subject to any agreement between the employer and the employee, be deemed to have been at an end as from the day on which the period of parental leave began.
(1987)(0129)(section)(47)Failure to accept employment#
If an employee who has taken parental leave fails, without reasonable excuse, to take up, on the date specified by the employer or within 7 days thereafter, any position substantially similar to the position ordinarily held by the employee before taking parental leave that is offered to the employee by the employee's employer during the period of 26 weeks beginning with the day after the date on which the period of parental leave ends, that employee's employment shall be deemed to have been at an end as from the day on which the period of parental leave began.
(1987)(0129)(section)(48)Workers employed to replace employees on parental leave#
Where a temporary employee is employed to replace an employee who is on parental leave, the employer shall, before employing the temporary employee, inform the temporary employee in writing— a that the temporary employee is being employed on a temporary basis in the place of an employee who is on parental leave; and b that the employee may return to work, in accordance with section 45 , before the date on which the employee is required to return to work at the end of the parental leave.
(1987)(0129)(section)(49)Dismissal by reason of pregnancy or parental leave prohibited#
1 No employer shall terminate the employment of any employee— a by reason of, in the case of a female employee,— i her pregnancy; or ii her state of health during her pregnancy, unless her state of health during her pregnancy is materially affected by causes not related to her pregnancy; or b by reason of, in the case of any employee,— i the employee indicating that the employee wishes to take parental leave under this Act or rights and benefits in the nature of parental leave under any provision other than this Act; or ii the employee, or the employee’s spouse or partner, becoming the primary carer in respect of a child; or c during the employee's absence on parental leave or during the period of 26 weeks beginning with the day after the date on which any period of parental leave ends. 2 It shall not be a contravention of subsection (1) for an employer to terminate the employment of an employee— a with the employee's consent; or b where solely on account of— i the pregnancy of a female employee or the employee's spouse or partner ; or ii the employee becoming the primary carer in respect of a child,— the employee absents himself or herself from work (other than with the agreement of the employee's employer or in accordance with section 13 or section 14 ) for any period which the employee is not entitled to take as leave by reason of any provision of this Act or any entitlement to parental leave contained in any provision other than this Act.
(1987)(0129)(section)(50)Special defences relating to dismissal#
Where— a it is alleged in any proceedings under this Act that an employer has, in contravention of section 49(1) , terminated the employment of an employee; and b it is proved in those proceedings that the employer terminated the employee's employment either— i during the employee's absence on parental leave; or ii during the period of 26 weeks beginning with the day after the date on which any period of the employee's parental leave ended,— the defences set out in sections 51 and 52 shall be available to the employer.
(1987)(0129)(section)(51)Special defences relating to dismissal during parental leave#
Where the termination is proved to have taken place during the employee's absence on parental leave, it shall be a defence for the employer to prove— a that,— i in the case of a period of parental leave to which section 40(1) applies, on the ground of the occurrence of a redundancy situation that occurred in the employer's business after the employer gave the employee notice in terms of section 36(1)(c)(i) , the employer was unable to keep the employee's position open; or ii in the case of other periods of parental leave, on the ground of circumstances (of the type referred to in section 41 ) that occurred in the employer's business after the employer gave the employee notice in terms of section 36(1)(c)(i) , the employer was unable to keep the employee's position open; and b that the employer terminated the employee's employment on account of a redundancy situation of such nature that there was no prospect of the employer being able to appoint the employee to a position which was vacant and which was substantially similar to the position held by the employee at the beginning of the employee's parental leave; and c that the employer had not, in the period commencing with the beginning of the employee's parental leave and ending with the termination of the employee's employment, prejudicially affected either the employee's seniority or the employee's superannuation rights.
(1987)(0129)(section)(52)Special defence relating to dismissal during the 26 weeks following parental leave#
Where the termination of employment is proved to have taken place during the period of 26 weeks beginning with the day after the date on which any period of the employee's parental leave ended, it shall be a defence for the employer to prove— a the matters set out in paragraphs (b) and (c) of section 51 ; and b that, during the period between the end of the period of the employee's parental leave and the termination of the employee's employment, the employer had (despite being prepared to accord the employee preference over other applicants) been unable to appoint the employee to a position which was vacant and which was substantially similar to the position held by the employee at the beginning of the employee's period of parental leave.
(1987)(0129)(section)(53)Redundancy payments not affected#
Nothing in this Act shall affect any redundancy payment payable pursuant to the provisions of any Act or of any order or employment agreement .
(1987)(0129)(section)(54)Dismissal for cause not affected#
Nothing in this Act shall affect any right of an employer to dismiss an employee for a substantial reason not related to— a the pregnancy of the employee or the pregnancy of the employee's spouse or partner; or b the employee or the employee’s spouse or partner becoming the primary carer in respect of a child; or c the employee's rights under this Act.
(1987)(0129)(section)(55)Interim order#
1 Where any employee alleges that the employee's employer has, within the preceding 2 months and in contravention of section 49(1) , terminated the employee's employment or given the employee notice terminating the employee's employment, the employee may apply ex parte to the Employment Relations Authority for an interim order reinstating the employee in the employee's position or cancelling the notice terminating the employee's employment. 2 Subject to subsection (3), every interim order made under subsection (1) shall expire on a date to be specified in the order, being the later of— a a date not later than 26 weeks after the date on which the order is made; or b a date not later than 26 weeks after— i the expected date of delivery of the child (in the case of a child born to the employee or to the employee’s spouse or partner); or ii the first date on which either the employee or the employee’s spouse or partner becomes the primary carer in respect of the child (in any other case). 3 An interim order made under subsection (1) may be renewed by the Employment Relations Authority from time to time on the ex parte application of the employee in whose favour it was made if the Employment Relations Authority is satisfied that the employee is taking reasonable steps to use the procedures available to the employee under sections 57 to 67 . 4 An officer of the Employment Relations Authority shall send a copy of the interim order and of every decision renewing the interim order to the employer by registered letter.
(1987)(0129)(section)(56)Parental leave complaints#
1 Where any employee alleges that the employee's employer— a is not justified in stating, in the notice given to the employee under section 36 , that the employee is not entitled to take any period of parental leave or that the employee's position cannot be kept open; or b has, in contravention of section 49(1) , terminated the employee's employment or given the employee notice terminating the employee's employment; or c has taken other action, or has omitted to do something, that affects, to the employee's disadvantage, the employee's rights and benefits in respect of parental leave or a parental leave payment; or d has exercised, without reasonable justification, the powers conferred on the employer by section 14 or section 16 ,— that allegation shall be a parental leave complaint to which this section applies, and the employee may use, in respect of that parental leave complaint, the procedures provided in sections 57 to 67 . 2 A parental leave complaint to which this section applies shall not be made— a after the expiration of 26 weeks from the date on which the subject matter of the complaint arose; or b after the expiration of 26 weeks from— i the expected date of delivery of the child (in the case of a child to be born to the employee or to the employee’s spouse or partner); or ii the first date on which either the employee or the employee’s spouse or partner became the primary carer in respect of the child (in any other case); or c after the expiration of 8 weeks from the expiry of any period of parental leave taken by the employee,— whichever is the later. 3 The procedures provided in sections 57 to 67 may be used before or after the making of an interim order under section 55 . 4 A parental leave complaint to which this section applies is not a personal grievance within the meaning of section 103 of the Employment Relations Act 2000 .
(1987)(0129)(section)(57)Procedures for settlement of parental leave complaints#
1 The procedures for the settlement of a parental leave complaint shall be in accordance with this section and sections 58 to 67 . 2 As soon as practicable after a parental leave complaint arises, the employee shall submit the complaint to the employee's immediate supervisor, affording the immediate supervisor an opportunity to remedy the cause of the complaint, the intent being that it is desirable, if the circumstances permit it, to settle the complaint rapidly and as near as possible to the point of origin. 3 Where any such attempt at settlement has failed, or where the complaint is of such a nature that a direct discussion between the employee and the employee's immediate supervisor would be inappropriate, the employee shall either— a notify the branch secretary or secretary or a duly authorised representative of any union to which the employee belongs or could belong; or b where the employee elects to act on his or her own behalf or to appoint an agent or barrister or solicitor to act on his or her behalf, forthwith take the matter up, or arrange for that agent, barrister, or solicitor, as the case may be, to take up the matter on his or her behalf, with the employer or the representative of the employer. 4 Where the person notified under subsection (3)(a) considers that there is some substance in the parental leave complaint, that person shall forthwith take the matter up with the employer or the representative of the employer. 5 If the matter is not disposed of in discussion with the employer or the representative of the employer, the complaint shall be reduced to writing in a statement setting out all the facts relied on. The statement shall establish the nature of the employee's complaint, and of the issues, for all subsequent consideration of the case.
(1987)(0129)(section)(58)Power to refer complaint to Employment Relations Authority#
1 Where a parental leave complaint is not disposed of between the parties, it may be referred to the Employment Relations Authority. 2 The Employment Relations Authority must, subject to any decision to provide mediation services, proceed to hear and determine the complaint and, in doing so, must consider— a the written statement of the complaint required by section 57(5) ; and b any evidence or submissions given by or on behalf of the parties; and c such other matters as the Employment Relations Authority thinks fit.
(1987)(0129)(section)(59)Role of institutions#
Where any parental leave complaint comes before the Employment Relations Authority, sections 177 to 184 of the Employment Relations Act 2000 apply in relation to that parental leave complaint and sections 214 and 215 of that Act apply in relation to appeals to the Court of Appeal.
(1987)(0129)(section)(64)Duty to promote settlement#
It shall be the duty of every party to a parental leave complaint— a to promote the settlement of the complaint under the procedures provided in sections 57 to 67 ; and b to abstain from any action that might impede the effective functioning of the procedures.
(1987)(0129)(section)(65)Remedies#
In the case of any alleged breach of any of the provisions of this Act, any decision made for the purposes of this Act may, if it includes a finding that any of the provisions of this Act have been breached by the employer, provide for any 1 or more of the following: a the reinstatement of the employee in the employee's former position or in a position not less advantageous to the employee: b the reimbursement to the employee of a sum equal to the whole or any part of any wages lost by the employee: c the payment to the employee of compensation by the employer.
(1987)(0129)(section)(66)Reinstatement#
Where the remedy of reinstatement is provided by the Employment Relations Authority or the Employment Court, the employee must be reinstated immediately or on such date as is specified by the Employment Relations Authority or the Employment Court and, despite any appeal against the determination of the Employment Relations Authority or the Employment Court, the provisions for reinstatement remain in full force pending the determination of the appeal.
(1987)(0129)(section)(68)Non-compliance with formal requirements#
1 An employer must not unreasonably refuse to allow an employee to exercise any rights and benefits in respect of parental leave or a parental leave payment that the employee would be entitled to exercise but for an irregularity. 2 In this section, irregularity means— a omitting to do something required by or under this Act or under the alternative provision under which the leave is taken; or b doing something required by or under this Act or the alternative provision under which the leave is taken before or after the time when it is required to be done; or c otherwise doing anything irregularly in matter of form. 3 An employee, employer, or self-employed person, or a person acting on behalf of an employee, employer, or self-employed person, may apply to the Employment Relations Authority or the court for relief in respect of an irregularity. 4 The Employment Relations Authority or the court must grant relief to an employee in respect of a failure to comply with the notice requirements of this Act or of the alternative provision under which the leave is taken if satisfied that— a the employee's failure to comply with the notice requirements was in good faith; and b the extent to which the employee did or did not comply with the notice requirements was reasonable in all of the circumstances of the case. 5 The Employment Relations Authority or the court may grant relief in respect of any other irregularity if it thinks it is reasonable to do so, having regard to the nature of the irregularity, the good faith or otherwise of the parties, and any other matters it thinks proper. 6 The Employment Relations Authority or the court may grant relief— a by amending or waiving the irregularity, extending the time within which anything is to be or may be done, confirming the right of an employee or self-employed person to exercise rights in respect of parental leave or a parental leave payment (as applicable), or granting other relief as is reasonable: b subject to terms, if any, that the Authority or the court, in the circumstances of each case, thinks fit.
(1987)(0129)(section)(70)Enforcement of judgments#
1 A certificate under the hand of the Registrar of the court, specifying the amount payable under any order for the payment of money made under this Act by the court, and the persons by whom and to whom it is payable, may be filed in the District Court , and, subject to subsection (2), shall then be enforceable in the same manner as a judgment given by the District Court in an action for the recovery of a debt. 2 No proceedings shall be taken under the Imprisonment for Debt Limitation Act 1908 against any person for failing or refusing to pay any penalty imposed on that person under this Act.
(1987)(0129)(section)(70a)Labour Inspectors may make determinations in respect of employees#
1 A Labour Inspector may— a determine, if the employee and employer fail to agree, whether an employee will have been employed by the same employer for at least an average of 10 hours a week during a 12-month period (or 6-month period, as the case may be) in accordance with section 72A for the purpose of eligibility for parental leave; or ab determine, at the request of the department, whether an employee meets the parental leave payment threshold test; or b determine, at the request of the department or if the employee and employer fail to agree, an employee’s ordinary pay or average weekly income from work for the purpose of section 71M(1) ; or c serve a demand notice as provided in section 70B ; or d otherwise enforce the rights and benefits in respect of parental leave or a parental leave payment under this Act. 2 A Labour Inspector must, as soon as practicable after making a determination, serve a copy on the employee and the employer. 3 The consequences of a determination are that it is prima facie evidence of the matter determined.
(1987)(0129)(section)(70b)Demand notice#
1 A Labour Inspector may serve on an employer a demand notice, in the prescribed form, if— a either— i an employee makes a complaint to the Labour Inspector that an employer has denied the employee's entitlement to take parental leave in a case where the Labour Inspector has previously made a determination that the employee is entitled to take leave; or ii the Labour Inspector believes on reasonable grounds that an employer has denied the employee's entitlement to take parental leave; and b the Labour Inspector has given the employer not less than 7 days to comment on the complaint or the grounds for the Labour Inspector's belief; and c the Labour Inspector, after considering any comments made by the employer under paragraph (b), is satisfied that the employee is entitled to take parental leave; and d the Labour Inspector is satisfied that the employer is not prepared to acknowledge the employee's entitlement to parental leave in a reasonable manner or within a reasonable time. 2 A demand notice must be served— a by giving it to the employer concerned; or b if the employer does not accept the demand notice, by leaving it in the employer's presence and drawing the employer's attention to it.
(1987)(0129)(section)(70c)Objections to determination or demand notice#
1 An employer or an employee may lodge with the Employment Relations Authority an objection to a determination or a demand notice. 2 An objection must be lodged with the Authority within 28 days after the determination or demand notice is served on the employer or employee who makes the objection. 3 A demand notice has the consequences specified in section 70D — a if no objection is lodged before the close of the period specified in subsection (2); or b if any objection lodged before the close of the period specified in subsection (2) is withdrawn (whether before or after the close of that period).
(1987)(0129)(section)(70d)Consequences of demand notice#
The consequences of a demand notice are that it— a imposes a legal requirement on the employer to comply with it; and b is prima facie evidence that the employee has the entitlement specified in the notice; and c may be enforced by the making by the Employment Relations Authority of a compliance order under section 137 of the Employment Relations Act 2000 .
(1987)(0129)(section)(70e)Authority to determine entitlement to parental leave on objection#
The function of the Employment Relations Authority in respect of an objection is to determine whether or not the employee has the entitlement specified in the determination or demand notice.
(1987)(0129)(section)(70f)Withdrawal of demand notice#
A demand notice may be withdrawn at any time by a Labour Inspector, but the withdrawal of a demand notice does not prevent another demand notice being served in relation to the same matter.
(1987)(0129)(section)(70g)Labour Inspectors may make determinations in respect of self-employed persons#
1 A Labour Inspector may, if requested by the department,— a determine whether a self-employed person meets the parental leave payment threshold test; and b determine a self-employed person's average weekly earnings for the purpose of section 71M(lA) . 2 The department may, for the purposes of obtaining a determination under this section, supply to the Labour Inspector any information provided by the self-employed person. 3 The Labour Inspector may, for the purposes of carrying out the Inspector's functions under this section, request the self-employed person to provide any further information relevant to the matter being determined by the Labour Inspector. 4 A Labour Inspector must, as soon as practicable after making a determination, serve a copy on the self-employed person and the department. 5 The consequence of a determination is that it is prima facie evidence of the matter determined.
(1987)(0129)(section)(71)Procedures available to State employees#
Nothing in this Act shall limit the procedures by which State employees may enforce their conditions of employment and those procedures may be used, where appropriate, to enforce the rights conferred on State employees by this Act.
(1987)(0129)(section)(71a)Purpose#
The purpose of this Part is to entitle certain persons who become the primary carer in respect of a child, and who stop working or take a period of leave, to— a up to 26 weeks of parental leave payments out of public money; and b additional preterm baby payments out of public money if the child is born before the end of the 36th week of gestation.
(1987)(0129)(section)(71ab)Application to members of Armed Forces#
1 Except as provided in subsection (3), this Part applies to a member of the Armed Forces, in New Zealand or otherwise, as if the member were an employee in the employment of the Chief of Defence Force. 2 In this Part,— a references to an employee must be read as including a member of the Armed Forces; and b references to an employer must be read as including, for the purposes of members of the Armed Forces, the Chief of Defence Force; and c references to an employment agreement must be read as including, for the purposes of members of the Armed Forces, conditions of service set by the Chief of Defence Force in accordance with the Defence Act 1990 . 3 Despite subsection (1), sections 71P and 71T do not apply to a member of the Armed Forces.
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