Taxes
This page contains different parts of laws about Taxes, within the topic of Money and consumer rights.
Related Plain Language Law
Local Government (Rating) Act 2002
When Does This Law Start: Different parts of the law begin on different dates after the government agrees to it.
2: Commencement
Local Government (Rating) Act 2002
Councils can charge you for the water you use, based on how much you use.
19: Targeted rate for water supply
Local Government (Rating) Act 2002
Objecting to mistakes in the ratepayer information database
29: Objections to rating information database
Local Government (Rating) Act 2002
Objecting to mistakes in your council rates bill
39: Objection to rates records
Local Government (Rating) Act 2002
Councils can choose someone to collect rates on their behalf
53: One or more local authorities may appoint collector
Local Government (Rating) Act 2002
Paying next year's rates early: a council's rules for accepting advance payments
56: Policy for payment of rates for subsequent financial year
Local Government (Rating) Act 2002
What happens if you don't pay your rates: the council can take you to court to get the money you owe.
67: Enforcement of judgment
Local Government (Rating) Act 2002
What happens to leftover money after a property is sold to pay unpaid rates and levies?
76: Application of balance of proceeds
Local Government (Rating) Act 2002
What happens when the council puts off collecting rates from you
89: Recording postponed rates
Local Government (Rating) Act 2002
Asking for a charging order on Māori land when rates are unpaid
99: Application for charging order
Local Government (Rating) Act 2002
What happens when your postponed rates need to be updated and the interest changed
129: Replacement of postponed rates
Local Government (Rating) Act 2002
When a local authority can cancel the money you owe them
130: Cancellation of deficit
Local Government (Rating) Act 2002
Old laws that are no longer used, but still apply in some cases
138: Repeals and savings
Local Government (Rating) Act 2002
Temporary rules for not collecting rates from people
139: Transitional provision for rates remission
Local Government (Rating) Act 2002
Rules for delaying rate payments when laws changed
140: Transitional provisions for rates postponement
Local Government (Rating) Act 2002
Special rules for farm rates that were set before 2003
141: Transitional provision for rates-postponement values
Local Government (Rating) Act 2002
What happens if you don't pay your rates and a special fee on time
75A: Unpaid levy under Infrastructure Funding and Financing Act 2020
Local Government (Rating) Act 2002
What happens to the money when a property is sold or leased to pay unpaid rates and levies?
75B: Application of proceeds of rating sale or lease that involves levy
Local Government (Rating) Act 2002
Council can cancel rates that can't be paid back
90A: Chief executive may write off rates that cannot be recovered
Local Government (Rating) Act 2002
Council boss can let someone else decide to cancel rates
90C: Chief executive may delegate power to write off rates
Local Government (Rating) Act 2002
Local authorities must show how much unpaid rates they won't collect in their financial reports.
90D: Amount of rates written off to be included in notes to financial statements
Parole Act 2002
Living rules don't change your benefits under the Social Security Act 2018
38: Residential restrictions do not affect entitlements under Social Security Act 2018
Immigration Act 2009
Agencies share information to check benefit eligibility and amounts
298: Information matching to verify social security benefit matters
Immigration Act 2009
How to pay fines for immigration offences
364: Payment of infringement fees
Immigration Act 2009
Who pays for sending someone out of New Zealand and helping their family
398: Costs of deportation or repatriation
Immigration Act 2009
Definition of 'fine' now includes levies under the Sentencing Act 2002
478: Interpretation
Oranga Tamariki Act 1989
How the government pays a lawyer appointed to help with a court case
162: Payment of lawyer appointed under section 159 or 160
Oranga Tamariki Act 1989
Paying for your own care if you're a child or young person with a job
391: Imposition of charge to meet expenses of providing care for children and young persons
Oranga Tamariki Act 1989
Getting back the cost of caring for kids in care
393: Recovery of cost of maintenance of children and young persons in care
Oranga Tamariki Act 1989
Getting paid for being on a care and protection team
432: Fees and allowances
Trade Marks Act 2002
The Commissioner can give you back money if you pay too much or by accident
195: Fees
Trade Marks Act 2002
How the government uses the money you pay for trademarks
195A: Use of fees under this Act
Local Government Act 2002
The Auditor-General checks the books for groups run by the council
70: Auditor-General is auditor of council-controlled organisations
Local Government Act 2002
A yearly plan that shows the council's budget and activities for the coming year
95: Annual plan
Local Government Act 2002
Councils must write a yearly report about what they did and how they spent money
98: Annual report
Local Government Act 2002
Making sure your yearly report and its summary are checked by an expert
99: Audit of information in annual report and summary
Local Government Act 2002
Make sure you have enough money coming in to cover what you plan to spend
100: Balanced budget requirement
Local Government Act 2002
Rules for councils on how to handle money wisely for the community's benefit
101: Financial management
Local Government Act 2002
Rules for planning how local areas collect and spend money
102: Funding and financial policies
Local Government Act 2002
How your local council plans to get and spend money
103: Revenue and financing policy
Local Government Act 2002
Rules for giving people a break on their property taxes
109: Rates remission policy
Local Government Act 2002
Rules for letting people delay paying their property taxes
110: Rates postponement policy
Local Government Act 2002
Financial reports must follow standard accounting rules, except for funding statements
111: Information to be prepared in accordance with generally accepted accounting practice
Local Government Act 2002
If you break the rules, your council can fix it and make you pay
187: Recovery of cost of works by local authority
Local Government Act 2002
How councils can make you pay for work on your land
188: Liability for payments in respect of private land
Local Government Act 2002
Rules about how councils get money from developers to pay for new roads and services
Local Government Act 2002
Local councils can keep the money from fines they give out
246: Entitlement to infringement fees
Local Government Act 2002
Rules the government can make to help run local areas
259: Regulations
Local Government Act 2002
Rules about when you might need to pay extra money to your local council for building or connecting to services
290: Development contributions
Local Government Act 2002
What happens when a council gives its property or responsibilities to another organisation it controls
Schedule 9: Council-controlled organisations and transfer of undertakings
Local Government Act 2002
Council's plan for managing money and services over many years
101A: Financial strategy
Local Government Act 2002
Councils may need to pay a fee to help make rules about how well they're doing their job
259A: Levy to fund rules for performance measures
Local Government Act 2002
The government can give back extra money they collected if they don't need it all
259B: Power to refund levy
Local Government Act 2002
Local councils must pay back money the government spends to help fix their problems
258W: Recovery of expenses from local authority
Local Government Act 2002
Rules for deciding how much money local boards get
48M: Local boards funding policy
Local Government Act 2002
What your local council needs to tell you about their big future plans
93C: Content of consultation document for adoption of long-term plan
Local Government Act 2002
List of community projects funded by new building fees
201A: Schedule of assets for which development contributions will be used
Income Tax Act 2007
Income Tax Act 2007
This section about tax credits no longer applies as it was removed in 2009
LH 1: Who this subpart applies to
Income Tax Act 2007
Tax credits for research and development spending (no longer available)
LH 2: Tax credits relating to expenditure on research and development
Income Tax Act 2007
This section about tax credit requirements was removed in 2009
LH 3: Requirements
Income Tax Act 2007
This provision about calculating credits no longer applies
LH 4: Calculation of amount of credit
Income Tax Act 2007
This section about changing eligible expenses for tax credits no longer applies
LH 5: Adjustments to eligible expenditure
Income Tax Act 2007
Overseas research and development rules no longer apply
LH 6: Research and development activities outside New Zealand
Income Tax Act 2007
Tax credits are no longer available for research and development
LH 7: Research and development activities and related terms
Income Tax Act 2007
Government's power to make special tax credit rules (no longer in use)
LH 8: Orders in Council
Income Tax Act 2007
No tax credits for developing software within your company
LH 9: Internal software development: general
Income Tax Act 2007
Tax credits for internal software development without an associated developer no longer apply
LH 10: Internal software development: no associated internal software developer
Income Tax Act 2007
Old rules for software developers working together no longer apply
LH 11: Internal software development: associated internal software developer with same income year
Income Tax Act 2007
Outdated rule about tax credits for software development by related companies with different financial years
LH 12: Internal software development: associated internal software developer with different income year
Income Tax Act 2007
Limit on internal software development tax credits no longer applies
LH 13: Internal software development: limit
Income Tax Act 2007
This provision about tax credits for certain property depreciation no longer applies
LH 14: Treatment of depreciation loss for certain depreciable property
Income Tax Act 2007
This provision about approved research organisations for tax credits was removed in 2009
LH 15: Listed research providers
Income Tax Act 2007
Tax credits for industry research co-operatives were removed from the law
LH 16: Industry research co-operatives
Income Tax Act 2007
Definitions for tax credits removed and no longer apply
LH 17: Some definitions
Income Tax Act 2007
Income Tax Act 2007
This section about tax credits paid in cash no longer applies
ML 1: What this subpart does
Income Tax Act 2007
Redundancy payment tax credits no longer available
ML 2: Tax credit for redundancy payments
Income Tax Act 2007
Commissioner no longer pays tax credits in cash
ML 3: Payment by Commissioner
Income Tax Act 2007
Income Tax Act 2007
Income Tax Act 2007
How to report income and expenses when you work with others but aren't business partners
HG 1: Joint venturers
Income Tax Act 2007
Partnerships are treated as see-through for tax purposes
HG 2: Partnerships are transparent
Income Tax Act 2007
Rules for when a business partnership ends or changes
HG 3: General provisions relating to disposals
Income Tax Act 2007
Selling your share of a partnership when it ends
HG 4: Disposal upon final dissolution
Income Tax Act 2007
Selling your part of a business: what happens with tax
HG 5: Disposal of partner’s interests
Income Tax Act 2007
Selling your part of a business: what happens to the tax on your trading stock
HG 6: Disposal of trading stock
Income Tax Act 2007
Selling partnership assets worth $200,000 or less: what you need to know
HG 7: Disposal of depreciable property
Income Tax Act 2007
Selling your share of a business: what happens to the financial arrangements and tax
HG 8: Disposal of financial arrangements and certain excepted financial arrangements
Income Tax Act 2007
Selling your share of a business: what you can and can't claim on tax
HG 9: Disposal of short-term agreements for sale and purchase
Income Tax Act 2007
Selling farm animals when you leave a farming partnership
HG 10: Disposal of livestock
Income Tax Act 2007
Rules for limited partnership tax deductions
HG 11: Limitation on deductions by partners in limited partnerships
Income Tax Act 2007
Partners in limited partnerships can carry forward unused deductions to future years
HG 12: Limitation on deductions by partners in limited partnerships: carry-forward
Income Tax Act 2007
This provision states the official name of the law: Income Tax Act 2007
A 1: Title
Income Tax Act 2007
When this tax law begins to apply and affect your income
A 2: Commencement
Income Tax Act 2007
This Act explains how income is taxed and outlines your tax responsibilities
AA 1: Purpose of Act
Income Tax Act 2007
How to read and understand the Income Tax Act 2007
AA 2: Interpretation
Income Tax Act 2007
This section explains important terms and how to interpret the law
AA 3: Definitions
Income Tax Act 2007
Income Tax Act 2007
Explains the goals and structure of this part of the tax law
BA 1: Purpose
Income Tax Act 2007
Income Tax Act 2007
Your main tax obligations: calculating, paying, and withholding
BB 2: Main obligations
Income Tax Act 2007
How tax avoidance rules and international agreements can override other tax laws
BB 3: Overriding effect of certain matters
Income Tax Act 2007
Income Tax Act 2007
Explains how your tax status affects how your income tax is calculated
BC 1: Non-filing and filing taxpayers
Income Tax Act 2007
The total amount you can deduct from your income for the tax year
BC 3: Annual total deduction
Income Tax Act 2007
How to calculate your taxable income by subtracting tax losses from your net income
BC 5: Taxable income
Income Tax Act 2007
How to calculate the income tax you owe if you file a tax return
BC 6: Income tax liability of filing taxpayer
Income Tax Act 2007
How tax is calculated when you have income from specific sources
BC 7: Income tax liability of person with schedular income
Income Tax Act 2007
How tax credits are used to pay your income tax
BC 8: Satisfaction of income tax liability
Income Tax Act 2007
Income Tax Act 2007
Different types of income and how they're taxed in New Zealand
BD 1: Income, exempt income, excluded income, non-residents' foreign-sourced income, and assessable income
Income Tax Act 2007
Rules for assigning income to specific tax years
BD 3: Allocation of income to particular income years
Income Tax Act 2007
How to assign your expenses to the correct tax year
BD 4: Allocation of deductions to particular income years
Income Tax Act 2007
Income Tax Act 2007
Rules for deducting tax from different types of income and benefits
BE 1: Withholding liabilities
Income Tax Act 2007
Income Tax Act 2007
Other things you have to pay or do with your taxes
BF 1: Other obligations
Income Tax Act 2007
Income Tax Act 2007
Rules to prevent people from using special arrangements to avoid paying taxes
BG 1: Tax avoidance
Income Tax Act 2007
Income Tax Act 2007
Agreements to stop people being taxed twice by New Zealand and another country
BH 1: Double tax agreements
Income Tax Act 2007
Money you earn is called income. It can come from a job or a business. You can also get income from selling things you own.
Income Tax Act 2007
Income Tax Act 2007
Income includes what the law defines as income and what is generally considered income
CA 1: Amounts that are income
Income Tax Act 2007
Types of income you don't have to pay tax on
CA 2: Amounts that are exempt income or excluded income
Income Tax Act 2007
Income Tax Act 2007
Money you earn from your business is counted as income
CB 1: Amounts derived from business
Income Tax Act 2007
How to handle money from selling business assets, including stock
CB 2: Amounts received on disposal of business assets that include trading stock
Income Tax Act 2007
Money earned from planned profit-making activities is considered income
CB 3: Profit-making undertaking or scheme
Income Tax Act 2007
Profit from selling personal items bought to resell is taxable income
CB 4: Personal property acquired for purpose of disposal
Income Tax Act 2007
Income from selling personal property in your business
CB 5: Business of dealing in personal property
Income Tax Act 2007
Tax on profit from selling land you bought to resell
CB 6: Disposal: land acquired for purpose or with intention of disposal
Income Tax Act 2007
Money from selling land may be taxable if bought for land-related business purposes
CB 7: Disposal: land acquired for purposes of business relating to land
Income Tax Act 2007
Tax rules for selling land previously used as a landfill if you notify the tax office
CB 8: Disposal: land used for landfill, if notice of election
Income Tax Act 2007
Income from selling land within 10 years if you or a close associate deal in land
CB 9: Disposal within 10 years: land dealing business
Income Tax Act 2007
Income rules for selling land within 10 years if you or someone close to you is in land development
CB 10: Disposal within 10 years: land development or subdivision business
Income Tax Act 2007
Tax on land sold within 10 years of improvements by a house-building business
CB 11: Disposal within 10 years of improvement: building business
Income Tax Act 2007
Income from selling land developed or divided within 10 years of purchase
CB 12: Disposal: schemes for development or division begun within 10 years
Income Tax Act 2007
Taxable income from selling land after major development or division
CB 13: Disposal: amount from major development or division and not already in income
Income Tax Act 2007
Tax on profits from selling land affected by zoning or use changes
CB 14: Disposal: amount from land affected by change and not already in income
Income Tax Act 2007
Rules for selling or gifting land to people you're connected with
CB 15: Transactions between associated persons
Income Tax Act 2007
Exemption from tax when selling your main home
CB 16: Residential exclusion from sections CB 6 to CB 11
Income Tax Act 2007
Exceptions for work done on your residential land
CB 17: Residential exclusion from sections CB 12 and CB 13
Income Tax Act 2007
Exemption for selling land bought for personal living to another person for the same purpose
CB 18: Residential exclusion from section CB 14
Income Tax Act 2007
Selling business premises: when tax doesn't apply
CB 19: Business exclusion from sections CB 6 to CB 11
Income Tax Act 2007
Exclusion for businesses improving their own land
CB 20: Business exclusion from sections CB 12 and CB 13
Gambling Act 2003
The Lotteries Commission doesn't have to pay income tax.
264: Exemption from income tax
Search and Surveillance Act 2012
Changes to the Tax Administration Act 1994 to work with the Search and Surveillance Act 2012
302: Amendments to Tax Administration Act 1994
Smokefree Environments and Regulated Products Act 1990
Charges for selling certain products to help cover government costs
86: Regulations imposing levies
Resource Management Act 1991
Paying rent and royalties is a condition of getting a coastal or water permit
112: Obligation to pay rent and royalties deemed condition of consent
Resource Management Act 1991
Money and travel expenses paid to people who help the environment court
263: Remuneration of Environment Commissioners, Deputy Environment Commissioners, and special advisors
Resource Management Act 1991
When someone breaks the law, the money they pay as punishment goes to the local council that caught them.
342: Fines to be paid to local authority instituting prosecution
Resource Management Act 1991
Regional councils collect money from resource consent holders and put it in the government's bank account.
359: Regional councils to pay rents, royalties, and other money received into Crown Bank Account
Resource Management Act 1991
Paying money when you apply for a permit or approval
165Z: Tender money
Resource Management Act 1991
Rules for deciding how much local councils can charge people for their services
36AAA: Criteria for fixing administrative charges
Resource Management Act 1991
Rules about how councils can set fees for planning and resource consent activities
360F: Regulations relating to administrative charges and other amounts
Crown Minerals Act 1991
Paying the government for using New Zealand's minerals and resources
34: Financial return to the Crown
Crown Minerals Act 1991
Paying back money you owe the government under the Crown Minerals Act
104: Recovery of fees and other money
Crown Minerals Act 1991
The government can fix mistakes in your royalty payments or estimate what you owe if you don't send in the information.
99I: Power to amend royalty returns or make default assessment
Crown Minerals Act 1991
Paying interest on money owed to the Crown if you're late
99J: Interest on unpaid money
Crown Minerals Act 1991
Paying a fine for doing something wrong goes into the government's bank account.
104H: Payment of infringement fees
Child Support Act 1991
This law sets the name of the Act and when it starts working
1: Title and commencement
Child Support Act 1991
This section explains important words and ideas used in the Child Support Act
2: Interpretation
Child Support Act 1991
How tax assessments are used to figure out child support payments
38: Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994
Child Support Act 1991
What happens when it's hard to know how much money you made
39: Position where income not readily ascertainable
Child Support Act 1991
Commissioner must calculate yearly child support and maintenance payments ordered by court
69: Duty to make assessment
Child Support Act 1991
Parents must tell the government about their living situation to help figure out child support payments
81: Notification requirements of parent
Child Support Act 1991
Objecting to one decision doesn't change other decisions
94: Determination of objection not to affect other assessments or decisions
Child Support Act 1991
You can ask a judge to review if Inland Revenue says no to your request
102: Appeals against decisions of Commissioner
Child Support Act 1991
Money you owe for child support goes to the government
128: Debt due to the Crown
Child Support Act 1991
Money for child support is taken from your benefit payments automatically
131: Social security beneficiaries to pay financial support by automatic deduction
Child Support Act 1991
Commissioner can waive penalties for child support if you're facing serious money troubles
135G: Discretionary relief if serious hardship
Child Support Act 1991
The government can quickly give you money back without asking for special permission first
135O: Refunds paid out of Crown Bank Account without further appropriation
Child Support Act 1991
How child support payments work when you're caring for children and getting a special benefit
143: Payment of voluntary agreement child support to receiving carers who are UCB beneficiaries
Child Support Act 1991
Money taken for child support must be kept safe for the government
167: Deductions to be held on trust
Child Support Act 1991
How extra tax money can be used to pay child support
181: Application of tax overpayments
Child Support Act 1991
Breaking the rules in child support matters can get you in trouble
208: Offences
Child Support Act 1991
How you can use your child support refund to pay other bills
216B: Transfer of refund
Child Support Act 1991
How to ask for your refund to be moved to another payment
216C: Form of request for transfer of refund
Child Support Act 1991
The Commissioner must move your extra money if you ask
216D: Commissioner must transfer refund
Child Support Act 1991
Inland Revenue can write special notes about child support that are believed unless proven wrong
220: Evidentiary certificates by Commissioner
Child Support Act 1991
Some money you get doesn't need any tax paid on it
248: Incomes wholly exempt from tax
Child Support Act 1991
What is a pay-period taxpayer?
249: Interpretation of term pay-period taxpayer
Child Support Act 1991
Money parents keep for basic needs before paying child support
35A: Living allowance
Child Support Act 1991
The government can forgive some old penalties for late child support payments
135AB: Discretionary relief for pre-2021 penalties
Electricity Industry Act 2010
Rules for paying money to support the electricity industry
128: Levies
Electricity Act 1992
This section changed another law about money, but it's not used anymore
172ZH: Amendment to Public Finance Act 1989
Electricity Act 1992
Paying fines and money owed to the Electricity Board
147O: Enforcement of fines, costs, and expenses
Corrections Act 2004
The government can share some of your personal info with the tax office to help with taxes.
180E: Information may be disclosed for taxation purposes
Food Act 2014
Unpaid fees and charges are debts you must pay to the government or council.
211: Fees, charges, and levies to constitute debt
Building Act 2004
You don't have to pay the building fee if your project costs less than a certain amount.
55: Exemption from levy
Building Act 2004
Money from fines for breaking this law goes to the local council that started the court case.
389: Fines to be paid to territorial authority or regional authority instituting prosecution
Building Act 2004
This law says it's okay to collect and use money from special fees, even if people thought it wasn't allowed before.
428: Validation of accumulation of levy
Electoral Act 1993
Breaking the law with public money is still not allowed
206R: Unlawful use of public money not validated
Electoral Act 1993
Donations and contributions include the extra GST cost
207A: Donations and contributions include GST
Electoral Act 1993
Breaking the law by sharing secrets about who donates money to a political party
208F: Offence of prohibited disclosure
Electoral Act 1993
The Electoral Commission must report on money they get and spend, and tell us every 3 months and every year.
208G: Duty of Electoral Commission to report
Electoral Act 1993
Rules about the Electoral Commission, a group that helps with New Zealand elections
Schedule 1: Provisions relating to Electoral Commission
Biosecurity Act 1993
Checking people are paying the right amount of levy
100P: Compliance audits for levy
Student Loan Scheme Act 2011
When you need to pay the last bit of your student loan
81: Due date for terminal payment
Student Loan Scheme Act 2011
Student loan interim payments follow the same rules as tax payments
86: Interim payments to be paid in same manner as provisional tax
Student Loan Scheme Act 2011
Some tax rules about what you must not do also apply to student loans
162: Certain offence provisions in Tax Administration Act 1994 apply to borrowers
Student Loan Scheme Act 2011
How the rules for paying taxes early apply to paying back your student loan
Schedule 4: Application of provisional tax rules for purposes of section 86
Student Loan Scheme Act 2011
Rules for when an organisation can be called a charity
27B: When entity qualifies to be listed as charity
Student Loan Scheme Act 2011
The tax office can put charities on a special list, even if they didn't ask to be on it
27D: Commissioner may list tax charities even if no application made
Companies Act 1993
Shareholders can ask for and receive tax-related financial statements
207F: Shareholders may request copy of financial statements prepared for tax purposes
Companies Act 1993
Explaining key terms for financial statement registration rules
207X: Interpretation in this subpart
Companies Act 1993
How fines for breaking company rules are paid to the government
207ZB: Payment of infringement fee
Companies Act 1993
Fee for New Zealand Business Number costs is confirmed as valid
402: Validation of fee used to recover costs of Registrar of New Zealand Business Numbers
Companies Act 1993
Confirming the legality of past fees for Companies Office services
403: Validation of fees used to recover costs of other Companies Office registers, etc
Companies Act 1993
Explaining why the government charges fees for using official registers
404: Purpose of imposing levies
Companies Act 1993
Rules for collecting money from certain groups to help pay for company registration costs
405: Regulations relating to levies
Crimes Act 1961
Plotting to stop rate or tax collection using violence or scare tactics is against the law
309: Conspiring to prevent collection of rates or taxes
Crown Entities Act 2004
How the government taxes organisations that work for the public
169: Taxation of statutory entities
Health and Disability Commissioner Act 1994
Rules that apply to the Health and Disability Commissioner
Schedule 2: Provisions applying in respect of Commissioner
Sale and Supply of Alcohol Act 2012
Licensing trusts must pay taxes like a business, including income tax and rates.
306: Licensing trust liable to taxes
Sale and Supply of Alcohol Act 2012
Community trusts pay taxes like a company and are responsible for past tax deals
393: Liability of community trust to taxes
Sale and Supply of Alcohol Act 2012
Councils can set their own fees for some things instead of using the standard fees.
405: Fee-setting by territorial authorities
Sale and Supply of Alcohol Act 2012
What the rules say about alcohol licence fees
402: Content of fees regulations
Criminal Procedure Act 2011
Paying court fees: what you need to know when you go to court
382: Payment and recovery of fees
Overseas Investment Act 2005
Telling the tax office about your overseas investments
38A: Information for tax purposes
Building Societies Act 1965
A building society that becomes a company still has to pay the same taxes and fees
113R: Taxes and duties
Building Societies Act 1965
Building societies no longer have special rules about document taxes
131: Exemptions from stamp duties
Freedom Camping Act 2011
Who gets the money from freedom camping fines?
31: Entitlement to infringement fees
Financial Markets Conduct Act 2013
Manager can adjust payments to follow investment rules
170: Power of manager to adjust financial benefits to comply with portfolio investment entity rules
Rates Rebate Act 1973
How the government works out income for houses with multiple owners
4: Assessment of income if more than 1 ratepayer
Rates Rebate Act 1973
Apply to your local council for help with paying your home's rates
5: Applications to territorial authority for rates rebate
Rates Rebate Act 1973
Getting some money back if you own a flat and pay towards property rates
7: Refund to owner of owner-occupier flat of contribution towards rates
Rates Rebate Act 1973
Rules for paying rates rebates when you pay rates in parts
8: Provisions applying where system of rating by instalments in force
Rates Rebate Act 1973
Councils get refunded for rates rebates they give to people
9: Refund to territorial authorities of rebates granted
Rates Rebate Act 1973
Paying back rates rebates you shouldn't have got
10: Recovery of overpayments
Rates Rebate Act 1973
Answer questions honestly and share required documents when applying for a rebate
11: Information to be supplied and books and documents to be produced
Rates Rebate Act 1973
How to prove your rates rebate application is true
13: Form of verification
Rates Rebate Act 1973
Breaking the rules about rates rebates can lead to fines or imprisonment
14: Offences
Rates Rebate Act 1973
Getting money back if you live in a retirement village and pay towards rates
7A: Refund to resident of retirement village of contribution towards rates
Rates Rebate Act 1973
Rules to help change to the new Rates Rebate law
Schedule 1: Transitional, savings, and related provisions
Land Transport Act 1998
Rules about money collected for roads and transport
270: Fees and charges identified as land transport revenue
Land Transport Act 1998
Money from transport fees goes into a special fund for transport projects
274: Land transport revenue to be paid into national land transport fund
Land Transport Act 1998
Rules for paying for roads and transport services
168: Regulations relating to fees and charges for land transport
Land Transport Act 1998
Money from transport fees goes into a special government bank account
168AA: Land transport revenue to be paid into Crown Bank Account
Land Transport Act 1998
Fees for bringing in cars that make too much pollution
182: Charges payable by category 2 light vehicle importer if emissions targets exceeded
Employment Relations Act 2000
This rule explained how pay cuts during small strikes couldn't make your pay less than the lowest amount allowed by law.
95E: Relationship between specified pay deduction and minimum wage
Health and Safety at Work Act 2015
Rules for a special payment to help keep workplaces safe
201: Funding levy
Health and Safety at Work Act 2015
Rules for setting and managing work safety fees
215: Regulations relating to levies
Social Security Act 2018
Deciding if someone is single or in a relationship for benefit purposes
8: Determinations person is single or in de facto relationship
Social Security Act 2018
Understanding old law references in new laws
9: Interpretation: references to old law, and using it as a guide
Social Security Act 2018
What's changed: old laws compared to new laws in the Social Security Act 2018.
10: Comparative tables of old and new provisions
Social Security Act 2018
Special rules for when changes happen to the Social Security Act 2018
11: Transitional, savings, and related provisions
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
A work gap is when you're not working full-time or earning less due to sickness or injury.
21: What is work gap
Social Security Act 2018
Help with money if you're looking for a job and really need it
25: Jobseeker support: discretionary grant on ground of hardship
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
What you must do if you get a benefit from the government
109: Outline of beneficiary’s general and specific obligations
Social Security Act 2018
You need to give MSD your tax number when you ask for or get help with money
112: Beneficiary must supply tax file number
Social Security Act 2018
What happens if you don't meet your responsibilities to your kids: you might face a sanction.
136: Person who fails to comply with obligations in relation to dependent children is subject to sanction
Social Security Act 2018
Who needs to follow work rules when getting government help
140: Persons subject to work-test obligations
Social Security Act 2018
You must take and pass a drug test if asked for a good reason, like for a job or training.
147: Obligation to undertake and pass drug test
Social Security Act 2018
What happens to your drug test result
150: Use of drug test result
Social Security Act 2018
When you're thought to have broken work rules without a good excuse
154: Deemed failure to comply with work-test obligation
Social Security Act 2018
What 'rate' means when talking about overseas pensions
180: Meaning of rate
Social Security Act 2018
Social Security Act 2018
How different things can affect the money you get from the government
183: What this Part does
Social Security Act 2018
Social Security Act 2018
No more extra money cut for not helping with child support
194: Additional reduction in certain cases
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
What happens if you don't meet benefit rules: a step-by-step guide to penalties
234: Hierarchy of sanctions
Social Security Act 2018
Failures that happened more than 2 years ago are not counted
242: Failures that cannot be counted
Social Security Act 2018
What happens to your benefit if one partner doesn't meet their obligations
245: Variation for breach of specified obligation by one spouse or partner
Social Security Act 2018
Social Security Act 2018
What happens if you don't follow the rules when you're getting youth services
276: Sanctions for failure by young person required to receive youth services to comply with obligations: other cases
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
What happens to your benefit when it reaches its expiry date
332: General rule
Social Security Act 2018
Social Security Act 2018
What happens to your benefit payment if you pass away
346: Required manner of payment: payment on death of beneficiary
Social Security Act 2018
What important words mean in the law about tax on benefits
349: Interpretation
Social Security Act 2018
MSD can pay your benefit tax directly to Inland Revenue instead of deducting it from your payments
350: MSD may pay tax on main benefit other than by tax deduction from source deduction payment
Social Security Act 2018
Money MSD pays for your tax counts as part of your benefit and income
351: Status of amount for income tax paid by MSD
Social Security Act 2018
Getting back extra tax the government took by mistake
352: Recovery amount paid in excess of amount properly payable
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
MSD can share information with other countries to help with social security
385: MSD may use mutual assistance provisions to exchange information
Social Security Act 2018
Social Security Act 2018
Rules for court cases about social security law-breaking or owing money
387: Prosecutions and debt recovery proceedings: representation and fees
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Some health and disability decisions can't be appealed to the authority
396: Authority cannot hear and determine certain appeals on medical or capacity grounds
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Rules about benefits ending and being given again
441: Regulations: expiry and regrant of specified benefits
Social Security Act 2018
Rules about how social security payments are made and managed
442: Regulations: payments
Social Security Act 2018
The Governor-General can increase benefit payments by special order, which is a type of law.
452: Orders in Council: discretionary increases in rates of benefits, etc
Social Security Act 2018
Yearly update: Government must increase certain benefit payments based on price changes
453: Orders in Council: mandatory annual CPI adjustment of rates of certain benefits
Social Security Act 2018
People Who Help Decide Appeals About Social Security Benefits
Schedule 8: Appeal authority
Social Security Act 2018
Changes to other laws because of the Social Security Act 2018
Schedule 10: Consequential amendments
Social Security Act 2018
What happens if you don't meet your responsibilities for the first time: doing community work
236B: Sanction for first failure: community work experience: general
Social Security Act 2018
What happens if you can't do community work and have a good reason
236D: Sanction for first failure: community work experience: replacement sanction if good and sufficient reason why cannot meet requirements
Social Security Act 2018
What is the usual amount of money you get from a main benefit?
244A: Meaning of default amount of main benefit payable
Social Security Act 2018
MSD must tell you in writing if they impose a non-financial sanction on you
252A: MSD must give notice of non-financial sanction
Social Security Act 2018
There are special rules for some people that are different from the usual penalties.
Social Security Act 2018
What you must do to fix things if you didn't meet your obligations and got community work.
261B: How person recomplies after failure that resulted in community work experience being imposed and taking effect
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Social Security Act 2018
Legislation Act 2019
The Governor-General can allow the Inland Revenue Department to create tax laws.
68: Power to authorise IRD to draft Inland Revenue Bills
Legislation Act 2019
What happens when a law is cancelled and not confirmed on time?
125: Usual effect of revocation if not confirmed by deadline
Goods and Services Tax Act 1985
Old law about shared tax invoices is no longer in use
24BA: Shared tax invoices
Goods and Services Tax Act 1985
Tax rules for loyalty programmes that give rewards to customers
11C: Treatment of supplies by operators of loyalty programmes
Goods and Services Tax Act 1985
Some situations where you don't have to pay the new tax rate when it increases
78AA: Exceptions to effect of increase of tax
Goods and Services Tax Act 1985
Old rules for changing how something is used before 1 October 2010
21CB: Rate for change of use before 1 October 2010
Goods and Services Tax Act 1985
When someone buys something for another person to use
60B: Nominated recipients of supplies
Goods and Services Tax Act 1985
Telling the seller about tax when buying land
78F: Liability in relation to supplies of land
Goods and Services Tax Act 1985
Rules for taxing homes bought or sold between 1986 and 2011
21HB: Transitional rules related to treatment of dwellings
Goods and Services Tax Act 1985
What happens with tax when you sell certain assets
20G: Treatment of supplies of certain assets
Goods and Services Tax Act 1985
Railways and how tax is calculated for them, including when tax is not charged
78G: Railways vesting: zero-rating and timing of tax calculations and documents
Goods and Services Tax Act 1985
Local authorities must change how they account for tax payable, with options to spread payments over time.
87: Change of accounting basis: transitional provision for certain local authorities
Goods and Services Tax Act 1985
Rules for non-NZ residents to register for GST if they sell goods or services in New Zealand
54B: Requirements for registration for certain non-resident suppliers
Goods and Services Tax Act 1985
When non-residents no longer meet tax rules, their GST registration can be cancelled.
54C: Cancellation of registration of certain non-residents
Goods and Services Tax Act 1985
Rules for unit title owners to claim tax deductions on shared expenses
21HC: Transitional rules relating to members of unit title bodies corporate
Goods and Services Tax Act 1985
Rules for sharing information or talking to people about tax matters
75B: General rules for giving information or communicating matters
Goods and Services Tax Act 1985
Tax rules for online shopping through websites like Trade Me or eBay
60C: Electronic marketplaces
Goods and Services Tax Act 1985
Buying from online marketplaces that are approved to handle tax in New Zealand
60D: Approved marketplaces
Goods and Services Tax Act 1985
How online sellers decide if you live in New Zealand to charge GST
8B: Remote services: determining residence of recipients
Goods and Services Tax Act 1985
Contracts started before 1 October 2016 with regular payments have special tax rules
85B: Certain contracts entered into before 1 October 2016
Goods and Services Tax Act 1985
What happens if there's a mistake with tax when buying secondhand goods?
25AB: Consequences of change in contract for secondhand goods
Goods and Services Tax Act 1985
Getting a refund for tax on services that help raise money
20H: Goods and services tax incurred in making financial services for raising funds
Goods and Services Tax Act 1985
What the Goods and Services Tax Act 1985 is called and what it's about
1: Short Title, etc
Goods and Services Tax Act 1985
What words and phrases mean in the Goods and Services Tax Act 1985
2: Interpretation
Goods and Services Tax Act 1985
Who are associated persons: people or companies with a close connection, like family or shared business control
2A: Meaning of associated persons
Goods and Services Tax Act 1985
What 'financial services' means, like banking and insurance
3: Meaning of term financial services
Goods and Services Tax Act 1985
What input tax means: tax you pay on goods or services you buy for your business
3A: Meaning of input tax
Goods and Services Tax Act 1985
What "open market value" means: the price people normally pay for something in New Zealand
4: Meaning of term open market value
Goods and Services Tax Act 1985
What it means to supply goods and services to someone else
5: Meaning of term supply
Goods and Services Tax Act 1985
Buying things from overseas is like selling them yourself, according to the law.
5B: Supply of certain imported goods and services
Goods and Services Tax Act 1985
What is a taxable activity, like a business or trade, where you supply goods and services to others for payment?
6: Meaning of term taxable activity
Goods and Services Tax Act 1985
The government must follow this law too
7: Act to bind Crown
Goods and Services Tax Act 1985
When you buy things in New Zealand, you pay a 15% goods and services tax.
8: Imposition of goods and services tax on supply
Goods and Services Tax Act 1985
Rules for phone and internet companies when they can't find a customer's physical address
8A: Certain supplies of telecommunications services
Goods and Services Tax Act 1985
When do you have to pay tax on goods and services you sell?
9: Time of supply
Goods and Services Tax Act 1985
How to work out the price of goods and services, including tax
10: Value of supply of goods and services
Goods and Services Tax Act 1985
When you don't have to charge tax on goods you sell or export
11: Zero-rating of goods
Goods and Services Tax Act 1985
Some services have no tax, like transporting people or goods overseas
11A: Zero-rating of services
Goods and Services Tax Act 1985
No tax on some phone and internet services
11AB: Zero-rating of telecommunications services
Goods and Services Tax Act 1985
Some services by local councils are tax-free, like those paid for with special local taxes.
11B: Zero-rating of some supplies by territorial authorities, some supplies involving contributions to local authorities
Goods and Services Tax Act 1985
Paying 15% tax on goods you bring into New Zealand
12: Imposition of goods and services tax on imports
Goods and Services Tax Act 1985
Tax on goods with a special duty when bought at a discounted price
13: Imposition of goods and services tax on goods liable to excise duty and supplied at in bond prices
Goods and Services Tax Act 1985
Things you don't pay tax on, like some houses, financial services, and donated goods
14: Exempt supplies
Goods and Services Tax Act 1985
Tax time rules: You need to file returns on time. You pay tax on goods and services. Keep records of what you buy and sell.
Goods and Services Tax Act 1985
Time frames for paying goods and services tax
15: Taxable periods
Goods and Services Tax Act 1985
Changing the time period for paying GST
15A: Change in registered person's taxable period
Goods and Services Tax Act 1985
Aligning tax periods with business end dates
15AB: Transitional provision: alignment of taxable periods with balance dates
Goods and Services Tax Act 1985
Your tax payment times must match your end-of-year accounting date.
15B: Taxable periods aligned with balance dates
Goods and Services Tax Act 1985
Changing the time frame for filing tax returns
15C: Changes in taxable periods
Goods and Services Tax Act 1985
When you can change how often you pay tax and when the change happens
15D: When changes in basis of taxable periods take effect
Goods and Services Tax Act 1985
When does a taxable period end for paying tax?
15E: Meaning of end of taxable period
Goods and Services Tax Act 1985
Sending in your tax details for a certain time period
16: Taxable period returns
Goods and Services Tax Act 1985
Sending extra tax information when you sell someone else's goods
17: Special returns
Goods and Services Tax Act 1985
Extra information the tax office might ask you for
18: Other returns
Goods and Services Tax Act 1985
How you pay tax: when you send an invoice or when you get paid
19: Accounting basis
Goods and Services Tax Act 1985
When you can do your tax returns based on the payments you receive
19A: Requirements for accounting on payments basis
Goods and Services Tax Act 1985
How local councils used to do their tax accounting from 2001 to 2013
19AB: Local authorities accounting on payments basis on and after 1 July 2001
Goods and Services Tax Act 1985
What to do when you change how you keep track of money for tax purposes
19B: Particulars to be furnished and prepared where change in accounting basis
Goods and Services Tax Act 1985
Paying tax or getting a refund when you change how you account for tax
19C: Tax payable, or refund, where change in accounting basis
Goods and Services Tax Act 1985
Paying tax when you sell goods and services for over $225,000
19D: Invoice basis for supplies over $225,000
Goods and Services Tax Act 1985
How to work out how much tax you need to pay
20: Calculation of tax payable
Goods and Services Tax Act 1985
Claiming expenses when working out your goods and services tax
20A: Goods and services tax incurred relating to determination of liability to tax
Goods and Services Tax Act 1985
What happens when the tax office checks and finds mistakes in a business's tax returns
20B: Allocation of taxable supplies following investigation by Commissioner
Goods and Services Tax Act 1985
Tax deductions for businesses that supply financial services to others
20C: Goods and services tax incurred in making certain supplies of financial services
Goods and Services Tax Act 1985
Can you claim a tax deduction for goods and services you supplied to others?
20D: Determining availability of deduction under section 20C from supplies by another person
Goods and Services Tax Act 1985
How to work out tax on supplies that are free from tax when someone else is involved
20E: Determining supplies charged at 0% under section 11A(1)(q) and (r) from supplies by another person
Goods and Services Tax Act 1985
Choosing to apply special tax rules when supplying financial services
20F: Election that sections 11A(1)(q) and (r) and 20C apply
Goods and Services Tax Act 1985
Fixing mistakes in tax for goods and services you partly use for business
21: Adjustments for apportioned supplies
Goods and Services Tax Act 1985
When you need to fix mistakes in your tax calculations
21A: When adjustments required
Goods and Services Tax Act 1985
Getting back GST on things you bought before registering for GST
21B: Adjustments when person or partnership becomes registered after acquiring goods and services
Goods and Services Tax Act 1985
Fixing tax mistakes for the first time and later
21C: Adjustments for first and subsequent adjustment periods
Goods and Services Tax Act 1985
How to work out the amount of tax adjustment you need to pay or get back
21D: Calculating amount of adjustment
Goods and Services Tax Act 1985
Using land for different things at the same time and working out GST
21E: Concurrent uses of land
Goods and Services Tax Act 1985
What happens with GST when you get rid of business goods or services
21F: Treatment on disposal
Goods and Services Tax Act 1985
Figuring out business and personal use of things you buy for your business
21G: Definitions and requirements for apportioned supplies and adjustment periods
Goods and Services Tax Act 1985
Special tax rules for goods and services bought before 1 April 2011
21H: Transitional accounting rules
Goods and Services Tax Act 1985
Rules about tax on work perks and entertainment expenses
21I: Fringe benefits and entertainment expenses
Goods and Services Tax Act 1985
Tax refunds for things bought before a company is set up
22: Goods and services acquired before incorporation
Goods and Services Tax Act 1985
Paying tax on extras you give your employees
23A: Payment of tax relating to fringe benefits
Goods and Services Tax Act 1985
Keeping records when you buy things from overseas
24B: Records to be kept by recipient of imported goods and services
Goods and Services Tax Act 1985
Fixing mistakes in your tax information
25: Adjustments for inaccuracies
Goods and Services Tax Act 1985
What happens with your tax if something changes with goods or services you bought from overseas
25AA: Consequences of change in contract for imported goods and services
Goods and Services Tax Act 1985
The Commissioner can say yes to using symbols on electronic invoices and receipts.
25A: Commissioner may approve use of symbols, etc, on electronically transmitted invoices, receipts, and credit and debit notes
Goods and Services Tax Act 1985
Claiming back tax on bad debts when someone doesn't pay you
26: Bad debts
Goods and Services Tax Act 1985
Selling debts and how it affects your taxes
26A: Factored debts
Goods and Services Tax Act 1985
The law about checking tax payments is no longer used.
27: Assessment of tax
Goods and Services Tax Act 1985
Mistakes in the tax assessment process don't make the assessment invalid.
28: Validity of assessments not affected by failure to comply with Act
Goods and Services Tax Act 1985
Your tax bill is correct unless you dispute it.
29: Assessments deemed correct except in proceedings on objection
Goods and Services Tax Act 1985
Proof of tax returns and checks
30: Evidence of returns and assessments
Goods and Services Tax Act 1985
Old tax rules that don't apply anymore
31: Application of Parts 4A and 8A of Tax Administration Act 1994
Goods and Services Tax Act 1985
How to disagree with a tax decision made about you
32: Objections to certain decisions
Goods and Services Tax Act 1985
The Commissioner can change a tax decision, or you can dispute it with the Taxation Review Authority.
34: Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority
Goods and Services Tax Act 1985
The Taxation Review Authority's decision-making powers for objections and cases.
35: Powers of Taxation Review Authority on determination of objection or case stated
Goods and Services Tax Act 1985
When can a tax objection go straight to the High Court?
36: When objection may be referred in first instance to High Court
Constitution Act 1986
Laws about spending public money
21: Bills appropriating public money
Constitution Act 1986
The government needs permission from Parliament to collect taxes, borrow money, or spend public money.
22: Parliamentary control of public finance
Residential Tenancies Act 1986
This law explains how you should give money to the government when you're told to.
134A: Method of payment
Accident Compensation Act 2001
What counts as money you earn from your job
9: Earnings as an employee: what it means
Accident Compensation Act 2001
Money your spouse pays you for work: when it counts as earnings
10: Earnings as an employee: payments to spouse or partner
Accident Compensation Act 2001
Things not counted as your earnings when you're an employee
11: Earnings as an employee: what it does not include
Accident Compensation Act 2001
How money is counted when you work for yourself
14: Earnings as a self-employed person
Accident Compensation Act 2001
How the law calculates money you make as an owner-worker in a company
15: Earnings as a shareholder-employee
Accident Compensation Act 2001
First week injury pay counts as regular pay for some legal purposes
99: First week compensation is salary or wages for certain purposes
Accident Compensation Act 2001
Employers must pay special money to help with work accidents
168: Employers to pay levies
Accident Compensation Act 2001
How much money you pay for work accident insurance
169: Rates of levies
Accident Compensation Act 2001
How ACC groups jobs to set work accident insurance costs
170: Classification of industries or risks
Accident Compensation Act 2001
No Work Account levy on wages above a set limit
172: Work Account levy not payable on earnings of employee over specified maximum
Accident Compensation Act 2001
Self-employed people don't pay extra levy on money earned above a set limit
172A: Work Account levy not payable on earnings of self-employed person over specified maximum
Accident Compensation Act 2001
The government guesses how much you might owe for workplace accidents
173: Estimation of levy
Accident Compensation Act 2001
What happens when your workplace is checked or if you don't let it be checked
180: Effect of audit or refusal to allow audit
Accident Compensation Act 2001
This rule about how much money to collect for old claims is no longer part of the law
194: Rate of levy
Accident Compensation Act 2001
Self-employed people no longer have to pay special fees for accident cover
202: Self-employed persons to pay levies
Accident Compensation Act 2001
How the ACC and self-employed people agree on weekly payments after an injury
209: Procedure for reaching agreement
Accident Compensation Act 2001
Self-employed people who buy extra protection still need to pay the regular earner levy
212: Earner levies for self-employed persons who purchase weekly compensation
Accident Compensation Act 2001
This section explains where the money for motor vehicle accident help comes from and how it's used
213: Application and source of funds
Accident Compensation Act 2001
How much you pay for car and petrol fees
214: Rate of levies
Accident Compensation Act 2001
Different charges for different types of vehicles and owners
216: Levy categories
Accident Compensation Act 2001
How you pay for car and motorbike safety
217: Collection of levies
Accident Compensation Act 2001
How money is collected and used for non-work injuries
218: Application and source of funds
Accident Compensation Act 2001
Money taken from your pay to help with accident costs
221: Collection of levies by deduction from employee earnings
Accident Compensation Act 2001
Rules for paying levies when you earn money as both an employee and self-employed person
231: Mixed earnings as employee and self-employed person
Accident Compensation Act 2001
You can pay your levy in smaller parts over time, with possible extra costs
234: Levies may be collected by instalments
Accident Compensation Act 2001
ACC can fix mistakes in their decisions about how much you pay
237: Corporation may revise decisions
Accident Compensation Act 2001
You must pay a levy even if you disagree with it and ask for it to be checked
238: Effect of review or appeal about levy
Accident Compensation Act 2001
ACC decides how to group people to figure out their payments
240: Determinations
Accident Compensation Act 2001
ACC needs you to tell them how much money you make or will make
241: Statements
Accident Compensation Act 2001
When you don't have to pay a small levy amount
244: Amounts of levy exempt from payment
Accident Compensation Act 2001
ACC can ask for information to figure out how much money people owe
246: Information available to Corporation
Accident Compensation Act 2001
Changing when your money year ends and telling the Corporation about it
247: Change of balance date
Accident Compensation Act 2001
ACC can get back money they shouldn't have given you or that you owe them
248: Recovery of debts by Corporation
Accident Compensation Act 2001
The Accident Compensation Corporation (ACC) will give you back money if you pay them too much
255: Refunds payable by Corporation
Accident Compensation Act 2001
How ACC handles your payments and where they go
256: Application of payments
Accident Compensation Act 2001
Minister must consider everyone's needs when making decisions
300: Public interest
Accident Compensation Act 2001
No extra tax on fines or penalties from ACC
311: Goods and services tax not payable on penalties or fines
Accident Compensation Act 2001
Breaking the rules about taking money from people's pay can get you in big trouble
316: Offences in relation to deductions
Accident Compensation Act 2001
Rules for setting and paying accident compensation fees
329: Regulations relating to levies
Accident Compensation Act 2001
Changes to tax laws needed because of this new law
338: Consequential tax amendments
Accident Compensation Act 2001
Old law parts still work for some things
343: Saving in respect of other ongoing matters under 1998 Act
Accident Compensation Act 2001
Rules for taking money from workers' pay to cover accident insurance
Schedule 4: Deductions on account of earner levies
Accident Compensation Act 2001
Changes to tax rules because of the new accident law
Schedule 7: Consequential tax amendments
Accident Compensation Act 2001
Rules for keeping ACC's money fair and steady
166A: Principles of financial responsibility in relation to Accounts
Accident Compensation Act 2001
Changes to the rules about paying for work accidents
336A: Repeal of and amendments to provisions relating to residual levies for Work Account
Accident Compensation Act 2001
Changes to rules about old car fees for the Motor Vehicle Account
336B: Repeal of and amendments to provisions relating to residual levies for Motor Vehicle Account
Local Government (Water Services) Bill
What happens with taxes when water services are transferred to a new organisation
214: Consequences of transfer for purposes of Inland Revenue Acts
Local Government (Water Services) Bill
Water organisations can choose to cancel your water bill or penalty
70A: Water organisation may waive charges and penalties
Racing Industry Act 2020
Offshore betting companies must pay special charges for bets from New Zealand
113: Requirement to pay consumption charges
Racing Industry Act 2020
Some overseas betting companies don't have to pay extra fees if they don't make much money from New Zealand bets
117: Certain offshore betting operators not liable for consumption charges
Residential Care and Disability Support Services Act 2018
The government can ask for your information to decide benefits and payments.
68: Information gathering under Schedule 6 of Social Security Act 2018
Deposit Takers Act 2023
When the fund's money can be used to help the Bank do its job or pay expenses
199: Payments out of fund
Deposit Takers Act 2023
You pay extra if you don't pay your levy on time
237: Interest on unpaid levy
Deposit Takers Act 2023
Banks collect a fee for the government and must pay it within 30 days.
468: Bank or prescribed person collects levy on behalf of Crown
Deposit Takers Act 2023
You pay extra money if you don't pay your levy on time.
469: Interest on unpaid levy
Civil Aviation Act 2023
Breaking rules about paying aviation levies can lead to fines or prison
422: Offences in relation to levy orders
Oversight of Oranga Tamariki System Act 2022
The Monitor doesn't have to pay tax on the money they earn.
16A: Exemption from income tax
Customer and Product Data Act 2025
Rules about paying fees and charges to the government
134: Miscellaneous provisions relating to fees and charges
Children’s Commissioner Act 2022
The Commissioner doesn't have to pay tax on their income.
19: Exemption from income tax
Fast-track Approvals Act 2024
How the government gets paid back for their work
106: Methods of cost recovery
About this project
What is this project?
How do we do this?
Why is the law written like it is?
Should we use AI for this?
Is this information the actual law?
You can talk to Community Law or Citizen's Advice Bureau about your rights.
Remember that AI can make mistakes, and just reading the law isn't enough to understand how it could be used in court.