Children’s Commissioner Act 2022

Children’s Commissioner

19: Exemption from income tax

You could also call this:

"The Commissioner doesn't have to pay tax on their income."

Illustration for Children’s Commissioner Act 2022

The income of the Commissioner is exempt from income tax. This means you do not have to pay income tax on the money the Commissioner earns. You can find more information about this by looking at the Oversight of Oranga Tamariki System Legislation Amendment Act 2025 which amended this rule on 1 August 2025.

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This page was last updated on 13 August 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS733202.

Topics:

Money and consumer rights > Taxes

18: Independence of Commissioner, or

"The Commissioner works independently and makes their own decisions."

20: Function relating to promoting interests and well-being of children and young people, or

"Helping kids and young people by looking out for their rights and well-being"

Part 2Children’s Commissioner

19Exemption from income tax

The income of the Commissioner is exempt from income tax.

Compare

2003 No 121 Schedule 1 cl 23

Notes

Section 19: amended, on 1 August 2025, by section 24 of the Oversight of Oranga Tamariki System Legislation Amendment Act 2025 (2025 No 34).