Income Tax Amendment Act 2005

Income Tax Amendment Act 2005

Public Act2005 No 11
Date of assent24 March 2005

The Parliament of New Zealand enacts as follows:

1 Title
  • (1) This Act is the Income Tax Amendment Act 2005.

    (2) In this Act, the Income Tax Act 2004 is called the principal Act.

2 Commencement
  • (1) Except as provided in subsection (2), this Act comes into force on 26 April 2005.

    (2) Section 3(2) comes into force on 1 April 2007.

3 Amendments to principal Act in Schedule
  • (1) The principal Act is amended in the manner set out in Part 1 of the Schedule.

    (2) The principal Act is amended in the manner set out in Part 2 of the Schedule.


Schedule
Amendments to principal Act

s 3

1
Amendments to come into force on 26 April 2005

Section CB 19

In subsection (1)(b), replace spouse with spouse or civil union partner.

Section CB 20

In subsection (1)(a), replace spouse, in both places that it occurs, with spouse or civil union partner.

Section CD 5

In subsection (1)(a)(iii), replace spouse with spouse or civil union partner.

Section CD 14

In paragraph (b) of the definition of counted associate in subsection (9), replace spouse, in both places that it occurs, with spouse, civil union partner.

Section CD 19

In subsection (1)(b), replace spouse with spouse or civil union partner.

Section CD 33

In subsection (16)(a), replace spouse with spouse or civil union partner.

In subsection (16)(c), replace spouse with spouse or civil union partner.

In subsection (16)(d), replace spouse with spouse or civil union partner.

In subsection (16)(d), replace their spouse's child with a child of their spouse or civil union partner.

Section CE 3

In the heading to subsection (4), replace matrimonial agreements with relationship agreements.

In subsection (4), replace matrimonial agreement with relationship agreement.

Section CE 5

In subsection (2), replace spouse with spouse or civil union partner.

In subsection (3)(f), in the words before subparagraph (i), replace spouse with spouse or civil union partner.

In subsection (3)(f)(ii), replace spouse, in both places that it occurs, with spouse or civil union partner.

In subsection (3)(g), replace spouse with spouse or civil union partner.

In subsection (3)(h), replace spouse with spouse or civil union partner.

In subsection (3)(i), replace spouse with spouse or civil union partner.

Section CF 1

In the definition of pension in subsection (2), replace spouse, in each place that it occurs, with spouse or civil union partner.

Section CS 4

Replace section CS 4 with the following:

CS 4 Exclusion of withdrawal to settle division of relationship property
  • Section CS 1 does not apply to a withdrawal to the extent that the withdrawal is necessary to settle the division of relationship property under the Property (Relationships) Act 1976 upon the ending of a marriage, civil union or de facto relationship for the purpose of whichever is applicable of sections 2A(2), 2AB(2) and 2D(4) of that Act.

Section CW 26

In paragraph (b), replace spouse or former spouse with spouse, civil union partner, former spouse or former civil union partner.

Section CW 38

In paragraph (a)(ii), replace spouses with spouses, civil union partners.

In paragraph (a)(iii), replace spouses with spouses and civil union partners.

Section CX 15

In subsection (3), replace spouse with spouse or civil union partner.

In subsection (4), in the words before paragraph (a), replace spouse with spouse or civil union partner.

In subsection (5)(a), replace spouse with spouse or civil union partner.

In subsection (5)(b)(i), replace spouse with spouse or civil union partner.

In subsection (6)(a), replace spouse with spouse or civil union partner.

In subsection (6)(b), replace spouse with spouse or civil union partner.

Section CZ 6

In subsection (2), replace matrimonial agreement with relationship agreement.

Section DB 34

In subsection (1)

  • (a) in the words before paragraph (a), replace spouse with spouse or civil union partner:

  • (b) in paragraph (a), replace spouse with spouse or civil union partner.

Section DC 2

In subsection (1)(d)

  • (a) replace spouse, in each place that it occurs, with spouse or civil union partner:

  • (b) replace remarries with enters a new marriage or civil union.

In subsection (2), replace spouse with spouse or civil union partner.

In subsection (3)(f)

  • (a) replace spouse, in each place that it occurs, with spouse or civil union partner:

  • (b) replace remarries with enters a new marriage or civil union.

In subsection (4), replace spouse with spouse or civil union partner.

Section DC 3

In subsection (3), in the words before paragraph (a), replace spouse with spouse or civil union partner.

In subsection (3)(c)

  • (a) replace spouse, in each place that it occurs, with spouse or civil union partner:

  • (b) replace remarries with enters a new marriage or civil union.

Section DZ 1

In subsection (1), replace matrimonial agreement with relationship agreement.

Section EE 34

In subsection (4), replace matrimonial agreement with relationship agreement.

Section EE 38

In subsection (2)(b), replace matrimonial agreement with relationship agreement.

In subsection (3)(b), replace matrimonial agreement with relationship agreement.

In subsection (7)(b), replace matrimonial agreement with relationship agreement.

Section EW 10

In the heading to subsection (5), replace matrimonial agreement with relationship agreement.

In subsection (5)(c), replace matrimonial agreement with relationship agreement.

In the heading to subsection (6), replace matrimonial agreement with relationship agreement.

In subsection (6)(c), replace matrimonial agreement with relationship agreement.

Section EZ 11

In subsection (2)(a), replace matrimonial agreement with relationship agreement.

Section EZ 20

In subsection (1)(b), replace matrimonial agreement with relationship agreement.

Section EZ 42

In paragraph (c), replace matrimonial agreement with relationship agreement.

Section FB 4

In subsection (2), replace matrimonial agreement with relationship agreement.

Section FC 5

In subsection (1)(b)(ii), replace matrimonial agreement with relationship agreement.

In subsection (3)(b), replace matrimonial agreement with relationship agreement.

Subpart FF

In the heading, replace Matrimonial transfers with Transfers under relationship agreements.

Section FF 1

In subsection (2), replace spouse, in both places that it occurs, with spouse or civil union partner.

In subsection (2), replace matrimonial agreement with relationship agreement.

Section FF 2

Replace matrimonial agreement with relationship agreement.

Section FF 3

Replace matrimonial agreement with relationship agreement.

Section FF 4

Replace matrimonial agreement with relationship agreement.

Section FF 5

Replace matrimonial agreement with relationship agreement.

Section FF 6

In subsection (1), replace matrimonial agreement with relationship agreement.

Section FF 7

In the heading, replace matrimonial agreement with relationship agreement.

In subsection (1), replace matrimonial agreement with relationship agreement.

In subsection (3), replace matrimonial agreement with relationship agreement.

Section FF 8

Replace matrimonial agreement with relationship agreement.

Section FF 9

Replace matrimonial agreement with relationship agreement.

Section FF 10

In subsection (1)(a)(i), replace matrimonial agreement with relationship agreement.

In subsection (1)(b), replace matrimonial agreement with relationship agreement.

In subsection (2)(a), replace matrimonial agreement with relationship agreement.

Section FF 11

Replace matrimonial agreement with relationship agreement.

Section FF 12

Replace matrimonial agreement with relationship agreement.

Section FF 13

In subsection (1), replace matrimonial agreement with relationship agreement.

In subsection (3), replace matrimonial agreement with relationship agreement.

Section FF 14

In paragraph (c), replace matrimonial agreement with relationship agreement.

Section FF 15

In subsection (1), replace matrimonial agreement with relationship agreement.

Section FF 16

In subsection (1), replace matrimonial agreement with relationship agreement.

Section FF 18

In subsection (1), replace matrimonial agreement with relationship agreement.

In subsection (2), replace matrimonial agreement with relationship agreement.

Section FF 19

Replace matrimonial agreement with relationship agreement.

Section GD 1

In subsection (4), replace matrimonial agreement with relationship agreement.

Section GD 4

In the heading, replace spouse with spouse or civil union partner.

In the section, replace spouse, in both places that it occurs, with spouse or civil union partner.

Section HH 3F

In subsection (3), replace marriage with marriage or partnership.

Replace subsection (4)(b) with the following:

  • (b) persons are connected by marriage or partnership if 1 person is in a marriage, civil union or de facto relationship with the other or with a person who is connected by blood relationship, adoption or guardianship to the other:.

Section KC 3

In subsection (3), in paragraph (e) of the definition of qualifying person, replace spouse with spouse, civil union partner, or de facto partner.

Section KC 4

In subsection (2)

  • (a) in the definition of communal home, replace spouse with spouse or civil union partner:

  • (b) in paragraph (a) of the definition of housekeeper, in the words before subparagraph (i), replace a divorced person, an unmarried person, with a surviving civil union partner, a divorced person, a person whose civil union has been dissolved, a person who is not in a marriage or civil union,:

  • (c) in paragraph (b) of the definition of housekeeper

    • (i) replace a married person (other than a separated person) with living with the taxpayer's spouse or civil union partner:

    • (ii) replace spouse with spouse or civil union partner:

  • (d) in paragraph (c) of the definition of housekeeper

    • (i) replace a married person (other than a separated person) with living with the taxpayer's spouse or civil union partner:

    • (ii) replace spouse with spouse or civil union partner:

    • (iii) replace spouses with spouses or civil union partners:

  • (e) in the definition of separated person

    • (i) replace a married person with a person in a marriage or civil union:

    • (ii) replace spouse with spouse or civil union partner.

Section KD 1A

In subsection (1), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 2

In subsection (4), in the definition of the item eligible period, replace spouse with spouse, civil union partner, or de facto partner.

In subsection (5), in the definition of the item days, replace spouse with spouse, civil union partner, or de facto partner.

In subsection (6), in the definition of the item abatement rate,—

  • (a) in paragraph (a), replace spouse with spouse, civil union partner, or de facto partner:

  • (b) in paragraph (b),—

    • (i) replace spouse with spouse, civil union partner, or de facto partner:

    • (ii) replace their spouse's specified income, wherever it occurs, with the specified income of their spouse, civil union partner, or de facto partner.

In subsection (7), replace their spouse's specified income, in both places that it occurs, with the specified income of their spouse, civil union partner, or de facto partner.

Section KD 2AAA

In subsection (1)(d) and (e), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (2), in the definition of item weeks, replace spouse with spouse, civil union partner, or de facto partner.

In subsection (8)(d), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 2AA

In subsection (4), replace spouse, in both places that it occurs, with spouse, civil union partner, or de facto partner.

In subsection (5), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 2AB

In subsection (1)(a), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (1)(b), replace spouse with spouse or partner.

In subsection (2), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (3)(b), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 3

In subsection (1), in paragraphs (d) and (e) of the definition of employment, replace spouse with spouse, civil union partner, or de facto partner.

In subsection (2), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (4), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (5), replace the definition of item NSI with the following:

NSI is the net specified income, for a specified period containing the eligible period, of the person, or of the person's spouse, civil union partner, or de facto partner, or of the person and the person's spouse, civil union partner, or de facto partner.

Section KD 3A

In subsection (2), replace spouse, in both places that it occurs, with spouse, civil union partner, or de facto partner.

In subsection (3), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 4

In subsection (4), replace spouse, in each place that it occurs, with spouse, civil union partner, or de facto partner.

In subsection (5), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 5

In subsection (1), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (2), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (3A), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (9), replace spouse, in each place that it occurs, with spouse, civil union partner, or de facto partner.

Section KD 5B

In subsection (4), in the definition of item e, replace spouse with spouse, civil union partner, or de facto partner.

In subsection (4A), in the definition of item days, replace spouse with spouse, civil union partner, or de facto partner.

In subsection (5), in the definition of item f,—

  • (a) in paragraph (a), replace spouse with spouse, civil union partner, or de facto partner:

  • (b) in paragraph (b), replace spouse, in each place that it occurs, with spouse, civil union partner, or de facto partner.

In subsection (5A), replace their spouse's specified income, in both places that it occurs, with the specified income of their spouse, civil union partner, or de facto partner.

In subsection (6),—

  • (a) in paragraph (a), replace spouse with spouse, civil union partner, or de facto partner:

  • (b) in paragraph (b), replace spouse, in each place that it occurs, with spouse, civil union partner, or de facto partner.

Section KD 6

In subsection (4), replace spouse with spouse, civil union partner, or de facto partner.

Section KD 7

In subsection (2), replace spouse with spouse, civil union partner, or de facto partner.

In subsection (4), replace spouse, in both places that it occurs, with spouse, civil union partner, or de facto partner.

Section LD 1

In subsection (2A)(a), replace spouse with spouse or civil union partner.

Section OB 1

In paragraph (b) of the definition of child, replace an unmarried person who with a person who is not in a marriage, civil union, or de facto relationship between a man and a woman, and who.

Before the definition of claim, insert the following:

civil union partner, in sections KC 3 (Transitional tax allowance) and subpart KD (Tax credits for family support and family plus), and in the definitions of eligible period, full-time earner, fully employed person, and separated person (paragraph (b))), does not include a separated person.

In the definition of date of transfer

  • (a) replace (Matrimonial transfers) with (Transfers under relationship agreements):

  • (b) replace matrimonial agreement with relationship agreement.

After the definition of date the deposit ends, insert the following:

de facto partner means a person who is a party to a de facto relationship

de facto relationship means a de facto relationship, as defined in section 29A of the Interpretation Act 1999, between a man and a woman

In the definition of eligible period, paragraph (b) is replaced by the following:

  • (b) another person does not on any day start or cease to be—

    • (i) a spouse or civil union partner of the person:

    • (ii) in a de facto relationship, between a man and a woman, with the person.

In the definition of full-time earner, in paragraph (a),—

  • (a) replace spouse, wherever it occurs, with spouse, civil union partner, or de facto partner:

  • (b) replace of the spouses' employment in the week with employment in the week of the spouses, civil union partners, or de facto partners.

In the definition of fully employed person, in paragraph (a), replace spouse, wherever it occurs, with spouse, civil union partner, or de facto partner.

In the definition of income year of transfer, replace matrimonial agreement with relationship agreement.

Omit the definition of matrimonial agreement.

After the definition of related person, insert the following:

relationship agreement, for a person, means—

  • (a) an agreement for the purpose of Part 6 of the Property (Relationships) Act 1976 that is made on or after 28 July 1983 by the person with another person:

  • (b) an order under section 25 of the Property (Relationships) Act 1976 that is made by a court on or after 28 July 1983 in relation to the person and another person.

In the definition of relative

  • (a) in paragraph (a)(i), replace other; or with other::

  • (b) replace paragraph (a)(ii) with the following:

    • (ii) marriage or other partnership, that is, one is in a marriage or civil union with the other or with a person who is connected by blood relationship to the other:.

  • (c) in paragraph (c)(i), replace other; or with other::

  • (d) replace paragraph (c)(ii) with the following:

    • (ii) marriage or other partnership, that is, one is in a marriage or civil union with the other or with a person who is connected by blood relationship to the other:.

In paragraph (b)(v) of the definition of salary or wages, replace wife or husband with wife, husband, civil union partner.

In the definition of separated person, in paragraph (b)

  • (a) replace definition of spouse with definitions of spouse and civil union partner:

  • (b) replace the spouse with the spouse or civil union partner.

Replace the definition of spouse with the following:

spouse, in section KC 3 (Transitional tax allowance) and subpart KD (Tax credits for family support and family plus), and in the definitions of eligible period, full-time earner, fully employed person, and separated person (paragraph (b))), does not include a separated person.

In paragraph (b) of the definition of transferee

  • (a) replace (Matrimonial transfers) with (Transfers under relationship agreements):

  • (b) replace matrimonial agreement with relationship agreement.

In paragraph (c) of the definition of transferor

  • (a) replace (Matrimonial transfers) with (Transfers under relationship agreements):

  • (b) replace matrimonial agreement with relationship agreement.

In the definition of type, replace (Matrimonial transfers) with (Transfers under relationship agreements).

Section OB 3

In subsection (3)(b), replace marriage with marriage or civil union.

In subsection (3)(c), replace marriage dissolution with dissolution of marriage or civil union.

Section OD 8

In subsection (4)(b)(ii), replace spouse with spouse or civil union partner.

In subsection (4)(b)(iv), replace person or spouse with person, spouse, civil union partner.

In subsection (4)(c), replace spouse, in both places that it occurs, with spouse, civil union partner.

2
Amendments to come into force on 1 April 2007

Section CB 19

In subsection (1)(b), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section CB 20

In subsection (1)(a), replace spouse or civil union partner, in both places that it occurs, with spouse, civil union partner or de facto partner.

Section CD 5

In subsection (1)(a)(iii), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section CD 14

In paragraph (b) of the definition of counted associate in subsection (9), replace spouse, civil union partner, in both places that it occurs, with spouse, civil union partner, de facto partner.

Section CD 19

In subsection (1)(b), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section CD 33

In subsection (16)(a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (16)(c), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (16)(d), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (16)(d), replace a child of their spouse or civil union partner with a child of their spouse, civil union partner or de facto partner.

Section CE 5

In subsection (2), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (3)(f), in the words before subparagraph (i), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (3)(f)(ii), replace spouse or civil union partner, in both places that it occurs, with spouse, civil union partner or de facto partner.

In subsection (3)(g), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (3)(h), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (3)(i), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section CF 1

In the definition of pension in subsection (2), replace spouse or civil union partner, in each place that it occurs, with spouse, civil union partner or de facto partner.

Section CW 26

In paragraph (b), replace spouse, civil union partner, former spouse or former civil union partner with spouse, civil union partner, de facto partner, former spouse, former civil union partner or former de facto partner.

Section CW 38

In paragraph (a)(ii), replace spouses, civil union partners with spouses, civil union partners, de facto partners.

In paragraph (a)(iii), replace spouses and civil union partners with spouses, civil union partners and de facto partners.

Section CX 15

In subsection (3), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (4), in the words before paragraph (a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (5)(a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (5)(b)(i), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (6)(a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (6)(b), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section DB 34

In subsection (1)

  • (a) in the words before paragraph (a), replace spouse or civil union partner with spouse, civil union partner or de facto partner:

  • (b) in paragraph (a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section DC 2

In subsection (1)(d)

  • (a) replace spouse or civil union partner, in each place that it occurs, with spouse, civil union partner or de facto partner:

  • (b) replace enters a new marriage or civil union with enters a new marriage, civil union or de facto relationship.

In subsection (2), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (3)(f)

  • (a) replace spouse or civil union partner, in each place that it occurs, with spouse, civil union partner or de facto partner:

  • (b) replace enters a new marriage or civil union with enters a new marriage, civil union or de facto relationship.

In subsection (4), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section DC 3

In subsection (3), in the words before paragraph (a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (3)(c)

  • (a) replace spouse or civil union partner, in each place that it occurs, with spouse, civil union partner or de facto partner:

  • (b) replace enters a new marriage or civil union with enters a new marriage, civil union or de facto relationship.

Section FF 1

In subsection (2), replace spouse or civil union partner, in both places that it occurs, with spouse, civil union partner or de facto partner.

Section GD 4

In the heading, replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In the section, replace spouse or civil union partner, in both places that it occurs, with spouse, civil union partner or de facto partner.

Section KC 4

In subsection (2)

  • (a) in the definition of communal home, replace spouse or civil union partner with spouse, civil union partner or de facto partner:

  • (b) in paragraph (a) of the definition of housekeeper, in the words before subparagraph (i), replace a surviving civil union partner, a divorced person, a person whose civil union has been dissolved, a person who is not in a marriage or civil union, with a surviving civil union partner, a surviving de facto partner, a divorced person, a person whose civil union has been dissolved, a person who is not in a marriage, civil union or de facto relationship,:

  • (c) in paragraph (b) of the definition of housekeeper, replace spouse or civil union partner, in both places that it occurs, with spouse, civil union partner or de facto partner:

  • (d) in paragraph (c) of the definition of housekeeper

    • (i) replace spouse or civil union partner, in both places that it occurs, with spouse, civil union partner or de facto partner:

    • (ii) replace spouses or civil union partners with spouses, civil union partners or de facto partners.

Section LD 1

In subsection (2A)(a), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

Section OB 1

In paragraph (b) of the definition of child, omit between a man and a woman.

Omit the definitions of de facto partner and de facto relationship.

In the definition of relative

  • (a) in paragraph (a)(ii), replace marriage or civil union with marriage, civil union or de facto relationship:

  • (b) in paragraph (c)(ii), replace marriage or civil union with marriage, civil union or de facto relationship.

In paragraph (b)(v) of the definition of salary or wages, replace wife, husband, civil union partner with wife, husband, civil union partner, de facto partner.

Section OB 3

In subsection (3)(b), replace marriage or civil union with marriage, civil union or de facto relationship.

In subsection (3)(c), replace dissolution of marriage or civil union with ending of a marriage, civil union or de facto relationship.

Section OD 8

In subsection (4)(b)(ii), replace spouse or civil union partner with spouse, civil union partner or de facto partner.

In subsection (4)(b)(iv), replace civil union partner with civil union partner, de facto partner.

In subsection (4)(c), replace civil union partner, in both places that it occurs, with civil union partner, de facto partner.


Legislative history

10 March 2005Divided from Relationships (Statutory References) Bill (Bill 151-2) as Bill 151-3H
15 March 2005Third reading