Tax Administration Act 1994

Miscellaneous

225D: Regulations: community housing trusts and companies

You could also call this:

"Rules for Community Housing Trusts and Companies"

Illustration for Tax Administration Act 1994

The Governor-General can make regulations about community housing trusts and companies. You can find the rules they must follow in the schedule 34 of the Income Tax Act 2007. These regulations can change the threshold values for income and assets. The Governor-General makes these regulations with the help of the Minister of Revenue and the Minister for Housing. They come into force on a specific day, which cannot be earlier than 14 April 2014. These regulations are considered secondary legislation, which means they are a type of law, and you can learn more about this in Part 3 of the Legislation Act 2019. These regulations start on the day specified, even if they are not published yet. You can find more information about when they start in subsection 3. The regulations are a way for the government to make changes to the rules about community housing trusts and companies.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6186600.

Topics:

Housing and property > RentingHousing and property > Buying and selling homesMoney and consumer rights > Taxes

225C: Order in Council amending Schedule 38 of Income Tax Act 2007, or

"The Governor-General can change the rules about what income is taxed."

226: Power to extend time for doing anything under Act, or

"Getting more time to meet tax deadlines"

Part 13Miscellaneous

225DRegulations: community housing trusts and companies

The Governor-General may, from time to time, by Order in Council make regulations, on the combined recommendation of the Minister of Revenue and the Minister for Housing, amending threshold values set out in schedule 34 of the Income Tax Act 2007 relating to the income and assets of a person when the person becomes a beneficiary or client of a community housing trust or company.
Repealed
Regulations made under this section are treated as coming into force on a day specified for that purpose in the Order in Council, but that day must not be earlier than 14 April 2014.
Regulations under this section—
are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements); but
commence in accordance with subsection (3), even if they are not yet published.

Notes

Section 225D: inserted (with effect on 14 April 2014), on 30 June 2014, by section 183 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
Section 225D(1): replaced (with effect on 14 April 2014), on 24 February 2016, by section 271(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 225D(2): repealed (with effect on 14 April 2014), on 24 February 2016, by section 271(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 225D(4): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).