New Zealand Legislation: Acts

61EB Special rules for joint tenants who are married, in civil union, or de facto relationship

• (1) The rules in subsection (3) apply if—

  • (a) premises are occupied by 2 or more joint tenants; and

  • (b) the joint tenants include 1 or more couples who are married or in a civil union or in a de facto relationship.

  (2) The rules in subsection (3) do not apply to the application of the proviso to the definition of accommodation costs in section 61E.

  (3) The rules are—

  • (a) each couple that is married or in a civil union or in a de facto relationship is treated as 1 joint tenant; and

  • (b) the accommodation costs of that 1 joint tenant are the total of the accommodation costs of each of the parties to the marriage or civil union or de facto relationship; and

  • (c) the cash assets and income of that 1 joint tenant are the total of the cash assets and income respectively of each of the parties to the marriage or civil union or de facto relationship.

  Section 61EB: substituted, on 1 April 2007, by section 5 of the Social Security Amendment Act 2005 (2005 No 21).