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Tax Administration Act 1994

Commissioner and department - Functions and powers of Commissioner

7AAA: Administration of cost of living payments scheme

You could also call this:

"Running the Cost of Living Payments Scheme"

Illustration for Tax Administration Act 1994

The Commissioner is in charge of running the cost of living payments scheme. You need to repay the grant if you get one and do not qualify for it. The Commissioner must put the eligibility requirements on their internet site.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS697923.

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Part 2Commissioner and department
Functions and powers of Commissioner

7AAAAdministration of cost of living payments scheme

  1. It is a function of the Commissioner to administer the cost of living payments scheme (the scheme) on behalf of the Crown.

  2. If a person who receives a grant under the scheme from the Commissioner does not qualify for the grant under the eligibility requirements of the scheme, the person must immediately repay to the Commissioner the total amount of the grant.

  3. The Commissioner must publish, on an internet site administered by the Commissioner, the eligibility requirements referred to in subsection (2).

Notes
  • Section 7AAA: inserted, on , by section 5 of the Taxation (Cost of Living Payments) Act 2022 (2022 No 25).