National Provident Fund Restructuring Act 1990

2 Interpretation
  • In this Act, unless the context otherwise requires,—

    actuary means—

    • (a) a person who is a Fellow of the New Zealand Society of Actuaries Incorporated; or

    • (b) a person whom the Board considers to have an equivalent professional qualification

    aircrew superannuation scheme means that part of the Standard Scheme for Local Authorities Superannuation (including Harbourmasters and (Ships') Pilots) which is known as the Aircrew Superannuation Scheme

    beneficiary, in relation to a scheme, means a natural person who is eligible to receive a benefit from the scheme

    benefit means any lump sum, annuity, pension, allowance, refund, or other payment arising from membership of a superannuation scheme, benefit plan, or other arrangement having a similar purpose (other than any reduction or potential reduction in a contribution rate or any reversion of property on a winding up of a superannuation scheme)

    Board means the National Provident Fund Board established by the National Provident Fund Act 1950 and as continued in existence after the transfer day as the Board of Trustees of the National Provident Fund under section 12

    corporate contributor, in relation to a scheme, means any person—

    • (a) who is a contributor to that scheme; and

    • (b) whose contributions are made solely for the purpose of subsidising the contributions of a natural person or obtaining a benefit for a natural person; and

    • (c) who does not, as a result of those contributions, personally become eligible to receive a benefit

    Crown means Her Majesty the Queen in right of New Zealand

    DBP annuitants scheme means the scheme to be established under section 41(2)(a)

    DBP contributors scheme means the scheme to be established under section 41(2)(b)

    debt security has the same meaning as in section 2 of the Securities Act 1978

    dedicated reserves means the amounts (other than amounts that are free reserves) that are shown in the records of the Board as at the beginning of the transfer day as being reserves attributable to a particular scheme or schemes

    defined benefit scheme means any existing scheme that is referred to in Part 3 of Schedule 1 and, in relation to any period of time on and after the transfer day, means the DBP annuitants scheme and the DBP contributors scheme

    defined contribution scheme means any existing scheme other than—

    • (a) a defined benefit scheme:

    • (b) the aircrew superannuation scheme:

    • (c) an old public scheme

    employee includes any person who is engaged to work, or works, under a contract of service or apprenticeship or a contract for services

    employer means any person who pays, or is liable to pay, to any person (being an employee within the meaning of this section) any earnings as an employee

    equity security has the same meaning as in section 2 of the Securities Act 1978

    existing investment arrangement means any investment arrangement that is referred to in Part 2 of Schedule 1

    existing scheme or scheme

    • (a) means any superannuation scheme, benefit plan, or other arrangement having a similar purpose that is referred to in Part 1 of Schedule 1; and

    • (b) includes any such scheme, plan, or other arrangement after it has, from time to time, been reconstituted, amended, amalgamated, or divided in accordance with its trust deed or this Act or any other Act; and

    • (c) includes, on and after the transfer day, the DBP annuitants scheme, the DBP contributors scheme, and the aircrew superannuation scheme; and

    • (d) includes any trust fund or property held in respect of any scheme, plan, or arrangement referred to in this definition

    free reserve means each amount that is shown in the records of the Board as at the beginning of the transfer day as being the share of the Fund attributable to—

    • (a) each of the old public schemes, less an amount certified by an actuary as equating as at that time with the value of the liabilities of that scheme (including any reasonable expectation of future increases in benefits based on past practice); or

    • (b) the accumulated reserves of the arrangement known as the additional benefit plan

    Fund means the National Provident Fund established by the National Provident Fund Act 1950

    GAT subsidiary

    • (a) means a body identified as such in the proposal; and

    • (b) includes, where the body is a unit trust—

      • (i) which has more than 1 pool of property, each such pool; and

      • (ii) the Board as trustee of that unit trust or pool

    global asset trust means the trust referred to in clause 2 of Schedule 2 which is to be established in accordance with the proposal

    instrument includes—

    • (a) any instrument (other than this Act) of any form or kind that creates, evidences, modifies, or extinguishes rights, interests, or liabilities or would do so if it, or a copy of it, were lodged, filed, or registered under any enactment; and

    • (b) any judgment, order, or process of a court

    liabilities means liabilities, debts, charges, duties, and obligations of every description (whether present or future, actual or contingent, and whether payable or to be observed or performed in New Zealand or elsewhere)

    local authority

    • (b) includes any body that, immediately before the repeal of the Local Authorities Loans Act 1956 on 1 July 1998, was a local authority within the meaning of Part 1 of that Act, whether by virtue of section 2 of that Act, or of any Order in Council under that Act, or by virtue of any other Act; and

    • (c) includes any body that is declared by an enactment to be a local authority for the purposes of the National Provident Fund Act 1950 or this Act

    management,—

    • (a) in relation to any existing scheme, includes administration, and management of the investments, of the scheme:

    • (b) in relation to the global asset trust, includes administration, and management of the investments, of the global asset trust:

    • (c) in relation to any GAT subsidiary that is a unit trust, includes administration, and management of the investments, of that unit trust,—

    and manage and manager have corresponding meanings

    market value means—

    • (a) for the purpose of Schedule 2, the market value calculated according to the accounting policies applied by the Board in the 1989–1990 financial period, or such other criteria as may be agreed between the Minister and the Board:

    • (b) for any other purpose, the market value calculated according to the same criteria as those applied by the Board in the preparation under section 14 of the Superannuation Schemes Act 1989 of the most recent annual reports for the existing schemes, or such other criteria as may be agreed between the Minister and the Board at the time that the calculation is made

    member, in relation to a scheme, means a natural person who has been admitted to membership of the scheme and who is, or may become, entitled to benefits under the scheme

    Minister means the Minister of Finance

    NPF group company means any company that, at any time before the date on which this Act receives the Royal assent, was a subsidiary of the Board within the meaning of section 158 of the Companies Act 1955, or would have been so if subsection (3)(a) of that section did not apply

    old public scheme means any of the following schemes:

    • (a) the Level Premium Scheme; or

    • (b) the Annual Single Premium Scheme; or

    • (c) the Post-60 Scheme; or

    • (d) the Staff Pension Scheme; or

    • (e) the National Superannuation Scheme for Farm Workers

    participatory security has the same meaning as in section 2 of the Securities Act 1978

    pool, in relation to the global asset trust or a GAT subsidiary which is a unit trust, means a pool of property and liabilities forming, subject to section 25(1)(b), a separate and distinct fund of the global asset trust or unit trust

    property means property of every kind, whether tangible or intangible, real or personal, corporeal or incorporeal, and includes, without limiting the generality of the foregoing,—

    • (a) units in the global asset trust and any GAT subsidiary which is a unit trust:

    • (b) choses in action and money:

    • (c) goodwill:

    • (d) rights, interests, and claims of every kind in or to property, whether arising from, accruing under, created or evidenced by, or the subject of, an instrument or otherwise, and whether liquidated or unliquidated, actual, contingent, or prospective

    proposal means the proposal approved by the Governor-General by Order in Council under section 9, as amended in accordance with section 10 or section 10A, but does not include the proposed trust deeds referred to in section 7(1)

    rights means all rights, powers, privileges, and immunities, whether actual, contingent, or prospective

    solicitor means a person enrolled as a barrister and solicitor of the court under or by virtue of the Law Practitioners Act 1982

    superannuation scheme has the same meaning as in section 2 of the Superannuation Schemes Act 1989, and includes each existing scheme

    transfer day means 1 April 1991

    trust deed means any trust deed in respect of any scheme, and includes any amendment, replacement, or consolidation of any trust deed

    trust fund means a trust fund for an existing scheme that is established as a result of the proposal

    unclaimed money means any money—

    • (a) that is or was payable to any person out of the Fund or any trust fund; and

    • (b) for which no claim or demand has been made by or on behalf of that person; and

    • (c) that remains as part of the Fund or any trust fund in case any person establishes a lawful claim to the money.

    Compare: 1986 No 129 s 2; 1989 No 10 s 2

    Section 2 actuary: substituted, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

    Section 2 existing scheme or scheme paragraph (b): amended, on 29 October 1997, by section 3 of the National Provident Fund Restructuring Amendment Act 1997 (1997 No 83).

    Section 2 Government Actuary: repealed, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

    Section 2 local authority: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

    Section 2 proposal: amended, on 8 May 1992, by section 2 of the National Provident Fund Restructuring Amendment Act 1992 (1992 No 38).