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Tax Administration Act 1994

Commissioner and department - Functions and powers of Commissioner

7AAB: Authorisation to make COVID-19 support payments

You could also call this:

"Help for People Affected by COVID-19"

Illustration for Tax Administration Act 1994

The government has a scheme to help people affected by COVID-19. You might get a grant if you are financially affected by COVID-19. The Commissioner decides who gets a grant. You can get a grant if the scheme is active for your situation and you meet the eligibility requirements. You need to apply to the Commissioner for the grant. The Commissioner sets out how to apply and what you need to do to get a grant. If you get a grant, you must follow the rules that come with it. You might need to repay the grant if you do not meet the requirements. You need to keep records to show you meet the requirements and follow the rules. The Commissioner decides the rules for each grant. These rules are called the CSP terms. You must follow these terms when you get a grant. You can find more information about keeping records in section 22. The CSP scheme is activated by an Order in Council made under section 7AAC.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS455011.

Topics:
Money and consumer rights > Financial support and assistanceGovernment and voting > Government departmentsHealth and wellbeing > Public health
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7AAC: Orders in Council related to COVID-19 support payments scheme, or

"Rules for COVID-19 money help from the Governor-General"

Part 2Commissioner and department
Functions and powers of Commissioner

7AABAuthorisation to make COVID-19 support payments

  1. The purpose of this section is to authorise the making of payments under a COVID-19 support payments scheme (the CSP scheme) as grants to eligible persons in New Zealand who are financially affected by a public health measure, business circumstance, or matter that is related to COVID-19 (a COVID-19 circumstance), or by a group of COVID-19 circumstances.

  2. The Commissioner, on behalf of the Crown, may make a grant under the CSP scheme (a grant) to a person if—

  3. the CSP scheme is declared active for the COVID-19 circumstance or group of COVID-19 circumstances affecting the person by an Order in Council made under section 7AAC; and
    1. for the period of activation of the CSP scheme,—
      1. the person meets the eligibility requirements referred to in subsection (3)(b)(i) for a grant; and
        1. the person, or another person on their behalf, applies to the Commissioner for the grant.

        2. For the purposes of subsection (2) and an activation period, the Commissioner—

        3. must set out the procedure required for a person to make an application for a grant:
          1. must determine—
            1. the eligibility requirements that a person must meet to qualify for a grant:
              1. the terms and conditions that apply to a grant:
              2. must publish, on an internet site administered by the Commissioner, the eligibility requirements referred to in paragraph (b)(i).

                1. If a person applies for a grant on behalf of another person, both the person and the person in whose name the application is made must provide information as required by the Commissioner.

                2. The person in whose name an application is made is bound by the CSP terms of the grant.

                3. The total amount of a grant paid to the person, together with any amount payable under the CSP terms, must be repaid to the Commissioner if the CSP terms require repayment.

                4. If a person who receives a grant from the Commissioner does not meet the eligibility requirements referred to in subsection (3)(b)(i), the person, or an associated person who receives the benefit of the grant, other than as adequate consideration for a supply of goods or services must immediately repay to the Commissioner the total amount of the grant together with any amount payable under the CSP terms.

                5. The persons referred to in subsection (4) must keep records referred to in section 22 to demonstrate that the eligibility requirements are met and the CSP terms have not been breached.

                6. For the purposes of this section and section 7AAC, the CSP terms of a grant for an activation period mean—

                7. the terms and conditions applying in relation to a person’s eligibility for the grant at the time the grant is made, and any other terms and conditions determined by the Commissioner under subsection (3)(b)(ii):
                  1. the terms set out in an application for the grant that is made by or on behalf of a person, including the contents of a declaration, consent, or other representation made by or on behalf of the person:
                    1. the terms and conditions set out in an agreement between the Commissioner and the person receiving the grant.

                      1. The COVID-19 resurgence support payments scheme is a CSP scheme and the CRSP terms of a grant under that scheme are CSP terms of the grant.

                      Notes
                      • Section 7AAB: replaced, on , by section 5(1) of the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 (2021 No 52).
                      • Section 7AAB(7): amended, on , by section 182 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).