This page contains different parts of laws about Education and learning.
59: Approval is withdrawn from date person responsible for scheme is notified
LH 6: Research and development activities outside New Zealand
21: No right for person unlawfully in New Zealand to work or study
73: Currency and nature of permanent resident visa
278: Powers of entry and inspection relating to records of education providers
278: Powers of entry and inspection relating to records of education providers
352: Offences by education providers
358: Penalties: education providers
CW 22: Amounts derived by overseas experts and trainees in New Zealand by government arrangement
CW 36: Scholarships and bursaries
CW 49: Bodies promoting scientific or industrial research
DB 33: Scientific research
DB 34: Research or development
MC 9: Credits for person aged 18
RH 3: Retirement savings schemes
142: Obligation to provide free membership of libraries
CW 55BA: Tertiary education institutions and subsidiaries
49: Commissioner must issue additional deduction rate notice to obtain Commissioner deductions
147: Hardship relief for any tax year
101: Borrower may apply for reduction of deduction rate to reflect lower repayment obligation
42: Application for unused repayment threshold to be allocated to secondary employment earnings
Schedule 4: Enactments amended
1: Title
2: Commencement
3: Purposes
4: Interpretation
6: Application of Act
7: Application of Act to bonded scholarships
8: Act binds the Crown
9: Purposes of sections 10, 11, 16, and 17
10: Loan manager must notify Commissioner of persons who apply for student loan
16: Loan manager must notify Commissioner of borrower's details
19: Commissioner must inform borrowers about consolidated loan balance
21: Overview of being New Zealand-based or overseas-based
22: Meaning of New Zealand-based
23: Meaning of overseas-based
24: Treatment of partial days
25: Commissioner may treat certain borrowers as being physically in New Zealand
26: Method of making application and provision of evidence and information
27: Commissioner must notify borrower and specify period or conditions when granting application
28: Borrower to notify Commissioner of absence from New Zealand of 184 or more days
29: Borrower to notify Commissioner of return to New Zealand of more than 183 days
30: Borrower's liability to repay consolidated loan balance
31: Repayment obligations that apply to New Zealand-based borrowers and overseas-based borrowers
32: Interrelationship between subparts 1 and 2
33: Application of this subpart
34: Repayment codes for New Zealand-based borrowers who derive salary or wages
35: Borrowers with SL repayment code must notify employers
36: Employer or PAYE intermediary must make standard deductions from salary or wages
37: Deduction rates that apply to standard deductions from salary or wages
40: Deductions from main benefits
41: Definitions relating to repayment thresholds
43: Determining estimated salary or wages
44: Calculating borrower's unused repayment threshold for pay period
45: Special deduction rate certificate for unused repayment threshold
46: Issue and application of special deduction rate certificate
47: Ongoing obligations of borrower to review and notify
48: Time when special deduction rate ceases to apply
50: Procedures for issue of additional deduction rate notice
51: Assessment of standard deductions that ought to have been made
52: Recovery of assessed amounts
55: Declaration by eligible borrowers for exemption from standard deductions
56: Notice from Commissioner
57: Consequences of exemption from standard deductions
58: Withdrawal of declaration
59: Notice of change of circumstances
60: When exemption from standard deductions ceases to apply
61: Information to show salary or wage deductions made
62: Commissioner must determine question about amount of salary or wage deductions
63: Commissioner determines what is significant under-deduction or significant over-deduction
64: Standard deductions are full and final unless significant error
65: Significant over-deduction identified by borrower
66: Commissioner must determine whether significant over-deduction made
68: Applicable procedures if significant under-deduction
69: Prohibition on applications or declarations to maintain integrity of student loan scheme
70: PAYE rules apply to salary or wage deductions
71: Salary or wage deductions in addition to income tax withheld
72: Application of this subpart
73: Meaning of adjusted net income, Schedule 3 adjustments, and related terms
74: Notification of Schedule 3 adjustments
75: Extension of time for notification of Schedule 3 adjustments
76: Commissioner to assess borrower's end-of-year repayment obligation
77: Calculation of borrower's end-of-year repayment obligation if salary or wages less than annual repayment threshold
78: Calculation of borrower's end-of-year repayment obligation where salary or wages equal to or more than annual repayment threshold
79: Payment of end-of-year repayment obligation
80: Calculation of terminal payment for tax year
81: Due date for terminal payment
84: Due dates for payment of interim payments
85: Commissioner's powers in relation to due dates
86: Interim payments to be paid in same manner as provisional tax
87: Consequence of failure to meet repayment obligations
88: Application of this subpart
89: Commissioner to assess borrower's other income repayment obligation
90: Calculation of borrower's other income repayment obligation where salary or wages below threshold
91: Calculation of borrower's other income repayment obligation where salary or wages equal to or above threshold
92: Payment of other income repayment obligations
93: Calculation of remaining repayments for tax year
94: Due dates for payment of remaining repayments
97: Due dates for payment of interim payments
98: Commissioner's powers in relation to due dates
99: Interim payments to be paid in same manner as provisional tax
100: Consequence of failure to meet repayment obligations
102: Special deduction rate certificate for lower repayment obligation
103: Issue and application of special deduction rate certificate
104: Time when special deduction rate ceases to apply
105: Application of this subpart
106: Meaning of temporary repayment suspension
107: Borrowers who intend to be overseas-based may apply for temporary repayment suspensions
108: Duration of temporary repayment suspension
109: Assessments for years in which borrower is overseas-based
110: Repayment obligations of overseas-based borrowers
111: Exceptions to repayment obligations of overseas-based borrowers
112: Repayment to be made by instalments
113: Consequence of failure to meet repayment obligations
114: Notification of Schedule 3 adjustments by New Zealand-based non-resident borrowers
115: Repayment obligations of borrowers who are overseas-based for part of tax year
116: Overseas-based borrowers who derive salary or wages from New Zealand
117: Overseas-based borrower's standard and Commissioner deductions satisfy overseas-based repayment obligation
118: Interpretation
120: Commissioner must notify borrower of excess repayment
121: Options that apply to excess repayments
122: Exception to general rule if repayment obligations for prior tax years reassessed
123: Borrower's entitlement to 10% bonus for excess repayment of $500 or more
124: Borrower's entitlement to bonus if loan balance is less than $550
125: Borrower may be entitled to 10% bonus if under-deduction is due to PAYE system
126: Time at which 10% bonus is credited
127: Restriction on amount of 10% bonus
129: Consequences of refund or credit to next tax year
130: Commissioner must advise borrowers to seek financial advice
131: Limit on use of excess repayments
133: No interest applied to student loans except as specified in this Part
142: No interest on consolidated loan balance in credit
143: Commissioner's power to correct interest when charged in error
144: Power of Commissioner in relation to small amounts
145: Application for different types of relief for borrower
148: Special deduction rate certificate for hardship relief
149: Issue and application of special deduction rate certificate
150: Time when special deduction rate ceases to apply
151: Effect of Commissioner's decision under section 147
152: Borrowers must notify Commissioner of change of circumstances
153: Commissioner may review grant of hardship relief
154: Application for instalment arrangement
155: Late notification penalty for Schedule 3 adjustments under section 74
156: Due dates for payment of late notification penalty
157: Definitions relating to student loan shortfall penalties
158: Student loan shortfall penalties may be imposed on certain borrowers
159: Commissioner may impose student loan shortfall penalties
160: Notification and payment obligations if Commissioner imposes student loan shortfall penalty
161: Student loan shortfall penalty reduced or removed to reflect change to shortfall penalty
162: Certain offence provisions in Tax Administration Act 1994 apply to borrowers
163: Offence to prejudice employees because of student loan repayment liability
164: Proceedings to be commenced by Commissioner
165: Charging document may charge several offences
166: Time for filing charging document
167: Borrowers may object to details of loan advances
168: Loan manager must consider objections
169: Power to require objection to be determined by chief executive
170: Chief executive must consider objections required to be determined by chief executive
171: Right to apply to Disputes Tribunal or District Court
172: Notification of Disputes Tribunal's or District Court's decision about objection
173: Part 4A of Tax Administration Act 1994 applies to disputes under this Act
174: Dispute process must be completed before challenge is made
175: Challenge to details of consolidated loan balance
176: Challenge to decision concerning treating borrowers as being physically in New Zealand
178: Challenge to additional deduction rate notice
179: Challenge to determination of salary or wage deduction
180: Challenge to decision regarding significant over-deduction
182: Challenge to assessments
183: Challenge to interest charged
184: Challenge to decision concerning relief
185: Challenge to late notification penalty
186: Challenge to student loan shortfall penalty
187: Person who may make challenge
188: Commissioner's decision on challenges
189: Annual administration fee
190: Tax year other than 12 months due to change in balance date
191: Limit on repayment obligation for pay period or tax year
192: Payment date not otherwise specified
193: Recovery of unpaid amount
196: Cancellation of interest if consolidated loan balance repaid early
197: Write-off of consolidated loan balance
199: Manner of making refunds
200: Appropriation of refunds
201: Loan advances and other information may be altered
202: Provisions of Tax Administration Act 1994 and Income Tax Act 2007 to apply to this Act
203: This Act overrides loan contracts
205: Loan contract enforceable against minor
206: Student loan contracts are not credit contracts
207: Disclosure of information between authorised persons
208: Disclosure of information between Inland Revenue Department and New Zealand Customs Service for information-matching purposes
209: Power of Commissioner to access arrival or departure information
210: Meaning of inform
211: Meaning of notify
212: Meaning of notify a person in writing
213: Meaning of formally notify
214: Notice requirements of Tax Administration Act 1994 do not apply
216: Transitional regulations
217: Application of Legislation Act 2012
218: Transitional provisions concerning loan manager and loan advances
219: Early applications and issue of certificates for transition to this Act
220: Application, savings, and transitional provisions
222: Amendments to Student Loan Scheme Act 1992 and Credit Contracts and Consumer Finance Act 2003
223: Amendments to other Acts
224: Amendments to other enactments
225: Student Loan Scheme Act 1992 repealed
226: Regulations revoked
Schedule 1: Conditions to borrower being treated as being physically in New Zealand
Schedule 2: Application of PAYE rules for purposes of section 70
Schedule 3: Adjustments to net income for purposes of section 73, applying from 1 April 2014 for 2014–2015 and later tax years
Schedule 4: Application of provisional tax rules for purposes of section 86
Schedule 5: Transitional provisions concerning loan manager and loan advances
Schedule 6: Application, savings, and transitional provisions
Schedule 9: Amendments to other Acts
Schedule 10: Amendments to other enactments
5B: Exempt student accommodation
53A: Special provisions for notice terminating certain student tenancies
204: Commissioner may exercise rights in loan contracts to recall loans
13: Certain information must be disclosed in loan contract
14: Student loan establishment fee
221: Amendments to this Act
Schedule 8: Amendments to Student Loan Scheme Act 1992 and Credit Contracts and Consumer Finance Act 2003
134: Loan interest charged for all overseas-based borrowers
135: Loan interest calculated daily and charged and compounded annually
136: Notification that loan interest has compounded
138: Loan interest written off for quick repayment of consolidated loan balance
195: Date on which salary or wage deductions and payments treated as being made and credited
146: Commissioner may grant relief from late payment interest
38: Employer or PAYE intermediary must make Commissioner deductions from salary or wages
39: Employer or PAYE intermediary must make borrower deductions from salary or wages
5: Meaning of unpaid amount
11: Commissioner must confirm information provided by loan manager
12: Loan manager must provide copy of loan contract
15: Right to cancel loan contract
17: Loan manager must transfer loan advance debts to Commissioner for collection
18: Commissioner must notify borrowers of loan advances
20: Borrower must be notified of certain changes to obligations
53: Definitions relating to exemption for full-time students
54: Borrowers who are eligible for exemption from standard deductions
67: Procedure if significant over-deduction made
82: Calculation of interim payments for next tax year
83: Commissioner may assess interim payments if information for preceding year not provided
95: Calculation of interim payments for next tax year
96: Commissioner may assess interim payments if information for preceding year not provided
119: Meaning of excess repayment
128: Application of sections 118 to 122 and this subpart to part years
132: Borrower may receive refund or apply excess repayment to future repayment obligations
137: Full interest write-off for New Zealand-based borrowers
139: Late payment interest charged on unpaid amount
140: Notification of late payment interest
141: Late payment interest reduced if instalment arrangement complied with
177: Challenge to special deduction rate certificate for unused repayment threshold
181: Challenge to prohibition on applications or declarations
194: Order in which certain deductions and payments offset against borrower's consolidated loan balance
198: Commissioner may remedy incorrect application of Act
Schedule 7: Amendments to this Act
88A: Meaning of adjusted net income
107B: Grant of temporary repayment suspension
108A: Borrowers who have had, or are having, temporary repayment suspensions under Student Loan Scheme Act 1992
114A: Extension of time for notification of Schedule 3 adjustments
107A: Contact person to be nominated
193A: Contact person may be requested to assist
193B: Changes relating to identity and details of contact person
16A: Loan manager must notify Commissioner of any details held about borrower’s contact person
76A: Commissioner must assess borrowers to whom section 72(b) applies as having zero repayment obligation
8A: Application of provisions of Act
115A: Reassessment of borrower's overseas-based repayment obligations in year of return to New Zealand
174A: Part 8A of Tax Administration Act 1994 applies to challenges under this Act
182A: Challenge to decision concerning temporary repayment suspension
193C: Changes relating to contact details of borrower
146A: Commissioner may grant relief from penalties
161A: Underestimation penalty where interim payments underestimated as at last interim payment date
141A: Late payment interest reduced if deduction or extraction notice applies
162A: Offence for default of overseas-based repayment obligation
162B: Arrest of liable person
72: Minister to approve employment relations education
79: Eligible employee taking employment relations education leave entitled to ordinary pay
OB 47B: Tax paid by recipients of R&D loss tax credits
3: Purpose of this Act
25: Jobseeker support: discretionary grant on ground of hardship
49: Youth payment: requirements
50: When person is study ready
50: When person is study ready
54: Youth payment: continuation after turning 18 years old
56: Young parent payment: requirements
57: When person is study ready
61: Young parent payment: continuation after turning 20 years old
102: Special assistance: status of, and access to, notices
103: Provisions relating to children aged 18 years or over who continue education
103: Provisions relating to children aged 18 years or over who continue education
109: Outline of beneficiary’s general and specific obligations
131: Attendance of dependent child aged 3 to 5 years at early childhood education programme
132: Attendance of dependent child aged 5 or 6 years at early childhood education programme or registered school
133: Attendance of dependent child aged 6 to 15 years at registered school
137: Definitions and attendance: regulations made under section 430
162: Obligations of young person granted youth support payment
163: When education obligation or training obligation begins for young parent
164: Obligations of young person granted young parent payment
165: Young person aged 18 or 19 years who is receiving jobseeker support in young person’s own right and who is at significant risk of long-term welfare dependency
166: Young person aged 16 or 17 years who has no dependent child and who is spouse or partner of specified beneficiary
167: Young person aged 16 to 19 years who has dependent child and who is spouse or partner of specified beneficiary
168: Young person aged 18 or 19 years, who is receiving jobseeker support as spouse or partner of person granted that benefit, or who is work-tested spouse or partner of specified beneficiary, and who is at significant risk of long-term welfare dependency
169: Interpretation
214: Beneficiary and offence defined for section 213
243: Exclusion of sanction if failure is subject of prosecution under Education and Training Act 2020
275: Sanctions for failure by young person required to receive youth services to comply with obligations: money management
276: Sanctions for failure by young person required to receive youth services to comply with obligations: other cases
288: Effect of regrant of youth payment on incentive payment
365: Services to encourage young people to move to and remain in education, training, and employment
365: Services to encourage young people to move to and remain in education, training, and employment
373: Administration service providers: contracts
418: Regulations: general
424: Regulations: childcare assistance
430: Regulations: specific obligations: obligations in relation to dependent children: definitions and attendance
Schedule 10: Consequential amendments
Schedule 11: Identified changes in legislation
27A: Commissioner must keep and publish list of charities
27C: Application by entity to be listed as charity
68B: Commissioner must determine whether Commissioner over-deduction made
68C: Procedure if Commissioner over-deduction made
68A: Commissioner over-deduction identified by borrower
209A: Disclosure of information to Australian Taxation Office in relation to borrowers who are, or may be, overseas-based
133AE: Meaning of priority building
133AE: Meaning of priority building
195B: Date on which final-year fees-free entitlement treated as being credited
LY 3: When this subpart applies
LY 10: Evaluation
OP 11C: Consolidated ICA credit for research and development tax credit
62A: Commissioner may notify employers when loan balance close to zero
48: Unsupported child’s benefit to be used for benefit of child
MH 1: FamilyBoost tax credits: purpose
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