This page contains different parts of laws about Savings and retirement.
11: Earnings as an employee: what it does not include
382: Survivor's grant to surviving spouses or partners, children, and other dependants for death before 1 April 2002
BE 1: Withholding liabilities
CC 5: Annuities
CD 12: Superannuation schemes entering trust rules
CG 5: Recoveries or receipts by employers from superannuation schemes
CS 3: Exclusion of withdrawal on grounds of hardship
CS 4: Exclusion of withdrawal to settle division of relationship property
CS 5: Exclusion of withdrawal paid as annuity or pension
CS 6: Exclusion of withdrawal on partial retirement
CS 7: Exclusion of withdrawal when member ends employment
CS 8: Exclusion of withdrawal when member ends employment: lock-in rule
CS 9: Exclusion of withdrawal from defined benefit fund when member ends employment
CS 11: Transfer by superannuation fund to another superannuation fund
CS 12: Transfer from superannuation scheme to superannuation fund
CS 13: Investment by superannuation fund in another superannuation fund
CS 14: Superannuation fund becomes superannuation scheme
CS 15: Superannuation fund becomes foreign superannuation scheme
CS 16: Superannuation scheme becomes superannuation fund
CS 17: Superannuation fund wound up
CW 4: Annuities under life insurance policies
CW 29: Reinvested amounts from foreign superannuation schemes in Australia
CW 62: Interest paid under the KiwiSaver Act 2006
CX 13: Contributions to superannuation schemes
CX 32: Services provided to superannuation fund
CX 40: Superannuation fund deriving amount from life insurance policy
CX 49: Employer’s superannuation contributions
CX 50: Tax credits for KiwiSaver and complying superannuation funds
CX 56: Attributed income of certain investors in multi-rate PIEs
CZ 13: Treatment of units and interests in unit trusts and group investment funds on issue as at 1 April 1996
CZ 14: Treatment of superannuation fund interests in group investment funds on 1 April 1999
CZ 21: Superannuation fund loans made to members before 1 April 1989
DB 54: No deductions for fees relating to interests in multi-rate PIEs
DC 7: Contributions to employees’ superannuation schemes
DV 1: Publicising superannuation funds
DV 2: Transfer of expenditure to master fund
DV 4: Carry forward of expenditure
DV 7: Carry forward of expenditure
EH 6: Interest on deposits in main income equalisation account
EH 18: Income when refund given on retirement, and election to allocate amount to earlier year
EH 19: Refund on death
EH 47: Refund on retirement
EH 48: Income when refund given on retirement, and election to allocate amount to earlier year
EH 66: Interest on deposits in thinning operations income equalisation account
EJ 21: Contributions to employees’ superannuation schemes
EK 9: Refund of payment if excess, lacking details
EX 33: Exemption for Australian regulated superannuation savings
EX 42: New resident’s accrued superannuation entitlement exemption
EX 43: Non-resident’s pension or annuity exemption
EX 70: Market value of life policy and superannuation entitlements
EY 7: Meaning of claim
EY 8: Meaning of life insurance
EY 11: Superannuation schemes providing life insurance
FB 11: Pension payments to former employees
FB 12: Pension payments to former partners
HC 10: Complying trusts
HD 28: Government pensions and payments under superannuation schemes
HR 4: Government Superannuation Fund
LB 6: Tax credits for RSCT
LS 2: Tax credits for investors in multi-rate PIEs
LS 3: Tax credits for zero-rated investors
LS 4: Tax credits for certain exiting investors
LZ 9: Savings in special home ownership accounts
LZ 10: Maximum amount for 1 special home ownership account for 1 tax year
LZ 11: Maximum amount for all special home ownership accounts for all tax years
MA 1: What this Part does
MB 5: Treatment of distributions from superannuation schemes
MC 6: When person does not qualify
MD 12: Calculation of parental tax credit
MF 2: When person not entitled to payment by instalment
MK 1: Tax credits for superannuation contributions
MK 2: Eligibility requirements
MK 3: Payment of tax credits
MK 4: Amount of tax credit
MK 5: Crown contributions for members
MK 6: Credit given by fund providers
MK 8: Treatment of tax credits on permanent emigration
OZ 5: ASCA lost excess available subscribed capital
RD 37: Contributions to superannuation schemes
RD 38: Contributions to funds, trusts, and insurance premiums
RD 64: ESCT rules and their application
RD 65: Employer's superannuation cash contributions
RD 67: Calculating amounts of tax for employer’s superannuation cash contributions
RD 68: Choosing to have amount treated as salary or wages
RD 69: Choosing different rates for employer's superannuation cash contributions
RD 71: Amounts of tax treated as paid to and received by superannuation funds
CX 50B: Contributions to retirement savings schemes
CS 10B: Exclusion of permitted withdrawals from KiwiSaver schemes and complying superannuation funds
RA 6B: Withholding and payment obligations for retirement scheme contributions
RA 24: Application of other provisions for purposes of RSCT rules
MB 6: Treatment of distributions from retirement savings schemes
RH 1: RSCT rules and their application
RH 2: Retirement scheme contributions
RH 3: Retirement savings schemes
RH 4: Retirement scheme contributors
RH 5: Calculating amounts of tax for retirement scheme contribution
RH 6: Calculating amounts of tax on failure to withhold
LE 7B: Credit of RSCT for imputation credit
Schedule 28: Requirements for complying fund rules
138: Government Superannuation Fund
HM 4: Who is an investor?
HM 6: Intended effects for multi-rate PIEs and investors
HM 9: Collective schemes
HM 15: Maximum investor interests
HM 17: Same rights to all investment proceeds
HM 21: Exceptions for certain investors
HM 36: Calculating amounts attributed to investors
HM 38: When superannuation fund investor has conditional entitlement
HM 39: New investors in existing investor classes
HM 40: Deductions for attributed PIE losses for zero-rated and exiting investors equal to amount attributed
HM 42: Exit calculation option
HM 50: Attributing credits to investors
HM 52: Use of foreign tax credits by zero-rated and certain exiting investors
HM 54: Use of tax credits other than foreign tax credits by investors
HM 57: Prescribed investor rates for certain investors: 0%
HM 58: Transition of rate for certain investors
HM 62: Exit levels for investors
HM 63: Exit periods
CX 56B: Distributions to investors in multi-rate PIEs
HZ 6: Saving of binding rules relating to portfolio investment entities
Schedule 6: Prescribed rates: PIE investments and retirement scheme contributions
EZ 55: Expected death strain formulas: option when more than 1 life insured
EZ 56: Expected death strain formula (life): when annuity payable on death
EZ 57: Expected death strain formulas: when annuity payable on survival to date or age specified in policy
EZ 60: Actuarial reserves: calculation
21: Provisions relating to Government Superannuation Fund
78: Consequences of disestablishment
80: Office of Government Actuary continues for limited purpose until 30 September 2011
MB 10: Family scheme income from certain pensions and annuities
1: Short Title and commencement
31A: Bonus balloting shares and bonus ballots
56D: Home ownership accounts and farm ownership accounts
78: Persons entitled to notice of meetings
113I: Preservation of rights of terminating shareholders
113O: Retention of approved status for accepting deposits in home ownership or farm ownership accounts
HM 55E: Changes in status of investors in foreign investment PIEs
HR 4B: Activities relating to New Zealand Superannuation Fund and Venture Capital Fund
CW 29B: Amounts from Australian complying superannuation schemes reinvested in KiwiSaver schemes
CD 36B: Foreign superannuation withdrawals and pensions from foreign superannuation scheme
CF 3: Withdrawals from foreign superannuation scheme
CW 28B: Foreign superannuation withdrawal in initial period of residency
CW 28C: Foreign superannuation withdrawal exceeding given amount
CZ 21B: Optional treatment of withdrawals from foreign superannuation schemes not included in return or assessed before 1 April 2014
EX 42B: Interests in foreign superannuation scheme other than FIF superannuation interests
Schedule 33: Default fractions of foreign superannuation withdrawals
207: Appointment of acting Judges
EZ 32G: Person deriving pension from foreign superannuation scheme and returning as income before 1 April 2014
7: Minister may give MSD binding directions
9: Interpretation: references to old law, and using it as a guide
10: Comparative tables of old and new provisions
12: Act binds the Crown
16: Residential requirement
18: General limitation on receiving more than 1 benefit
19: General limitation on receiving benefit: persons unlawfully resident or present in New Zealand and persons holding temporary entry class visa
39: Supported living payment: on ground of restricted work capacity: encouraging open employment
50: When person is study ready
68: Accommodation supplement: special rules for joint tenants who are in relationship
78: Child disability allowance: discretionary grant
82: Child disability allowance: payment
86: Disability allowance: excluded expenses
108: MSD must assist in relation to obtaining overseas pension, etc
123: Persons subject to work-preparation obligations if sufficient capacity to comply
153: Person who fails to comply with work-test obligations is subject to sanction
172: Interpretation
173: Applicant for benefit, etc, to take reasonable steps to obtain overseas pension
174: MSD may give notice requiring person to take reasonable steps to obtain overseas pension
178: MSD may give notice requiring beneficiary to provide information as to rate of overseas pension
179: Failure to comply with MSD’s notice given under section 178
180: Meaning of rate
187: Interpretation
188: Persons affected by receipt of overseas pension
189: Benefit of person affected is reduced by amount of overseas pension
190: MSD may enter into arrangement with person affected by receipt of overseas pension
209: Benefit not payable to person who is subject to warrant of arrest
233: Obligations that carry sanction for failure to comply
326: After death of beneficiary receiving specified benefit
380: Orders adopting reciprocity agreements
383: Inclusion of mutual assistance provisions in reciprocity agreements
423: Regulations: accommodation supplement
Schedule 5: Asset and income limits
Schedule 12: Comparative tables of old and rewritten provisions
EZ 82: Transfers of deposits when adverse event income equalisation accounts abolished
16: Superannuation or retiring allowances
CW 26C: Meaning of exempt ESS
CW 26E: Meaning of normal retiring age
HM 36B: Calculating PIE schedular income adjustments for natural person investors
HM 60B: Investor rates provided by Commissioner
RD 67B: Calculating amounts of tax following changes to rates or thresholds
70: Winter energy payment: purpose
71: Winter energy payment: interpretation
220: Special absence rule: winter energy payment
MG 4: Person receiving protected Best Start tax credit
17A: Guide to specified abatement exemptions
RD 71B: Obligations of cross-border employees when amounts of tax not paid
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