Rates Rebate Act 1973

2: Interpretation

You could also call this:

"What special words mean in the Rates Rebate Act 1973"

When you read the Rates Rebate Act 1973, some words have special meanings. You need to know what these words mean to understand the Act. The Act explains what these words mean.

The word "cardholder" refers to someone who has a SuperGold Card, as defined in regulation 282 of the Social Security Regulations 2018. A "child" is someone under 18 years old who is not married or in a civil union or de facto relationship. A "dependant" is someone who relies on a ratepayer for financial support, such as a child or relative living with them.

The word "income" includes all the money you get from any source, but does not include some types of payments like capital money or certain benefits. You can find more information about what is included in "income" in the Income Tax Act 2007.

A "local authority" is a local government organisation, as defined in the Local Government Act 2002. An "operator" has the same meaning as in section 5 of the Retirement Villages Act 2003.

A "partner" is the civil union partner or de facto partner of a ratepayer, who lives with them. The "preceding tax year" is the 12 months ending on 31 March before the current rating year starts.

A "property" can be a rating unit or a separate rating area, as defined in the Local Government (Rating) Act 2002. A "ratepayer" is someone who pays rates on a property, as defined in section 10 of the Local Government (Rating) Act 2002.

"Rates" are the amounts of money that a ratepayer must pay for their property, and can include general rates, targeted rates, and uniform annual general charges. You can find more information about rates in the Local Government (Rating) Act 2002 and the Local Government (Water Services) Act 2025.

A "rating year" is a 12-month period starting on 1 July. A "resident" has the same meaning as in section 5 of the Retirement Villages Act 2003.

A "residential property" is a property that is used as someone's home, and can include a rating unit or a separate rating area. A "residential unit" has the same meaning as in section 5 of the Retirement Villages Act 2003.

A "retirement village" has the meaning specified in section 6 of the Retirement Villages Act 2003. A "spouse" is the husband or wife of a ratepayer, who lives with them.

A "SuperGold Card" has the meaning given in regulation 282 of the Social Security Regulations 2018. A "territorial authority" is a local government organisation, as defined in the Local Government Act 2002.

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This page was last updated on 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM409601.

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1: Short Title and commencement, or

"What the Rates Rebate Act 1973 is and when it started"

2A: Transitional, savings, and related provisions, or

"Special rules to help with changes to the Rates Rebate Act"

2Interpretation

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—
1. 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—
  1. whose care is primarily the responsibility of the ratepayer or his or her spouse or partner; and
  2. who is being maintained as a member of the ratepayer's family; and
  3. who is financially dependent on the ratepayer or his or her spouse or partner; and
  4. who is not a person in respect of whom payments were being made under section 363 of the Oranga Tamariki Act 1989; or
2. 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,—
1. includes all money received by the ratepayer from any source for the use or advantage of the ratepayer; and
2. 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
3. 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
4. does not include—
  1. any capital money received from any source:
  2. any payment made under the Veterans’ Support Act 2014 other than—
    1. weekly income compensation; or
    2. weekly compensation (whether for a veteran or the veteran’s family); or
    3. veteran’s pension; or
    4. retirement lump sum; or
    5. children’s pension; or
    6. dependant’s pension:
  3. 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):
  4. any money received as a grant to meet funeral expenses:
  5. any money paid in respect of any military decoration and received by the recipient of such decoration:
  6. any family tax credit payable under the Income Tax Act 2007:
  7. 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:
  8. 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—
1. a rating unit within the meaning of sections 5B and 5C of the Rating Valuations Act 1998; or
2. 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—
1. a general rate or targeted rate or uniform annual general charge that is assessed on the property, but does not include—
  1. 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
  2. the amount of a penalty added under section 57 of the Local Government (Rating) Act 2002; or
  3. rates for which judgment has been entered in a court; and
2. charges set and collected under section 86, 87, or 88 of the Local Government (Water Services) Act 2025; and
3. 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—
1. 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
2. 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.
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.
For the purposes of the rating year commencing on 1 July 1990, the expression immediately preceding rating year shall refer,—
in sections 3(1)(a)(ii) and 4, to the period of 12 months ending on 30 June 1990:
in section 8(1)(a)(i) and (ii), to the period of 12 months ending on 31 March 1990.

Notes

Section 2(1) cardholder: inserted, on 1 July 2025, by section 4 of the Rates Rebate Amendment Act 2025 (2025 No 31).
Section 2(1) child: replaced, on 1 July 2006, by section 5(1) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) dependant: replaced, on 1 July 1994, by section 2(1) of the Rates Rebate Amendment Act 1994 (1994 No 58).
Section 2(1) dependant paragraph (a)(i): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) dependant paragraph (a)(iii): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) dependant paragraph (a)(iv): amended, on 14 July 2017, by section 149 of the Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 (2017 No 31).
Section 2(1) dependant paragraph (b): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section 2(1) dependant paragraph (b): amended, on 1 July 2006, by section 5(2) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) dependant paragraph (b): amended, on 1 July 2006, by section 5(3) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) dependant paragraph (b): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) income: replaced, on 1 July 1994, by section 2(1) of the Rates Rebate Amendment Act 1994 (1994 No 58).
Section 2(1) income: amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) income paragraph (b): amended, on 7 July 2010, by section 4 of the Rates Rebate Amendment Act 2010 (2010 No 81).
Section 2(1) income paragraph (c): replaced, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 484 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 2(1) income paragraph (c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) income paragraph (c): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) income paragraph (d)(ii): replaced, on 21 March 2019, by section 34(1) of the Local Government Regulatory Systems Amendment Act 2019 (2019 No 6).
Section 2(1) income paragraph (d)(iii): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section 2(1) income paragraph (d)(iii): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 2(1) income paragraph (d)(vi): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) income paragraph (d)(vi): amended (with effect from 1 April 2007), on 19 December 2007, by section 299 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 2(1) income paragraph (d)(vii): amended, on 26 November 2018, by section 459 of the Social Security Act 2018 (2018 No 32).
Section 2(1) income paragraph (d)(vii): amended, on 7 December 2014, by section 278 of the Veterans' Support Act 2014 (2014 No 56).
Section 2(1) income paragraph (d)(vii): amended, on 15 July 2013, by section 86 of the Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13).
Section 2(1) income paragraph (d)(vii): amended, on 15 July 2013, by section 97 of the Social Security (Benefit Categories and Work Focus) Amendment Act 2013 (2013 No 13).
Section 2(1) income paragraph (d)(vii): amended, on 15 April 2003, by section 12(1) of the War Pensions Amendment Act 2003 (2003 No 18).
Section 2(1) income paragraph (d)(vii): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) income paragraph (d)(viii): inserted, on 21 March 2019, by section 34(2) of the Local Government Regulatory Systems Amendment Act 2019 (2019 No 6).
Section 2(1) local authority: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).
Section 2(1) operator: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1).
Section 2(1) partner: inserted, on 1 July 2006, by section 5(4) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) preceding income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) preceding tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) property: replaced, on 1 July 2021, by section 83(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
Section 2(1) ratepayer: replaced, on 1 July 2003, by section 137(1) of the Local Government (Rating) Act 2002 (2002 No 6).
Section 2(1) rates: replaced, on 27 August 2025, by section 172 of the Local Government (Water Services) (Repeals and Amendments) Act 2025 (2025 No 43).
Section 2(1) rating year: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).
Section 2(1) resident: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1).
Section 2(1) residential property: replaced (with effect from 1 July 2018), on 3 February 2018, by section 4(1) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1).
Section 2(1) residential property paragraph (a): amended, on 1 July 2021, by section 83(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).
Section 2(1) residential unit: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1).
Section 2(1) retirement village: inserted (with effect from 1 July 2018), on 3 February 2018, by section 4(2) of the Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1).
Section 2(1) spouse: replaced, on 1 July 2006, by section 5(5) of the Relationships (Statutory References) Act 2005 (2005 No 3).
Section 2(1) SuperGold Card: inserted, on 1 July 2025, by section 4 of the Rates Rebate Amendment Act 2025 (2025 No 31).
Section 2(1) territorial authority: replaced, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).
Section 2(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(3): replaced (with effect on 16 December 1989), on 30 March 1990, by section 40(2) of the Local Government Reform (Transitional Provisions) Act 1990 (1990 No 27).