22JCommissioner’s power in relation to certain amounts of tax payable

1. For the purposes of this subpart, the Commissioner may write off an amount of tax payable by a qualifying individual for a tax year if the requirements of schedule 8, part B are met.

2. The Commissioner may reverse a write off made under this section if, for the tax year and the individual,—

3. it is established through a reassessment that the requirements of schedule 8, part B are not met:
4. during the tax year, the individual ceases to be a qualifying individual.

5. The Governor-General may, by Order in Council made on the recommendation of the Minister, amend schedule 8 by—

6. adding an item of information to, or omitting an item of information from, part A, table 1 or table 2:
7. adding an amount of tax to, or omitting an amount of tax from, part B, clause 1:
8. adding a type of income to, or omitting a type of income from, part B, clause 2.

9. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

10. Before the Minister makes a recommendation under subsection (3), a consultative process must be undertaken that includes the distribution of the proposed amendments to schedule 8 to persons or representatives of persons that it is considered reasonable to consult for the purposes of this section.

11.