This Act binds the Crown.

In this Act, unless the context otherwise requires,—

(1) The Governor-General must be paid a salary at a rate determined from time to time by the Remuneration Authority.

(2) A determination made under this section comes into force on the date specified in the determination, which may be a date that is before, on, or after the date the determination is made.

(3) The salary of the Governor-General is payable for the period—

• (a) starting on the earlier of the following dates:

  • (i) a date agreed between the appointee and the Prime Minister:

  • (ii) the date on which the appointee takes up the duties of the office; and

• (b) ending on the date on which that person no longer holds office as Governor-General.

(4) The salary of the Governor-General must not be reduced during the Governor-General's term of office.

(5) A determination made under this section is deemed to be a regulation for the purposes of the Acts and Regulations Publication Act 1989 but not for the purposes of the Regulations (Disallowance) Act 1989.

(1) The Governor-General must be paid an allowance, at a rate fixed from time to time by Order in Council, for official expenses.

(2) The allowance is payable for the period—

• (a) starting on the earlier of the following dates:

  • (i) a date agreed between the appointee and the Prime Minister:

  • (ii) the date on which the appointee takes up the duties of the office; and

• (b) ending on the date on which that person no longer holds office as Governor-General.

(3) An Order in Council made under this section comes into force on the date specified in the order, which may be a date that is before, on, or after the date the order is made.

(4) An Order in Council made under this section is a regulation for the purposes of the Acts and Regulations Publication Act 1989 but not for the purposes of the Regulations (Disallowance) Act 1989.

When a person ceases to hold office as Governor-General (other than by reason of death), he or she must be paid a gross lump sum equivalent to the gross salary payable for the last 6 months during which he or she held office.

(1) This section applies to a person who has held the office of Governor-General.

(2) If a person to whom this section applies held office as Governor-General for a total period of less than 2 complete years, he or she must be paid an annuity at a yearly rate determined from time to time by the Remuneration Authority.

(3) If a person to whom this section applies held office as Governor-General for a total period of 2 complete years or more, he or she must be paid an annuity at a yearly rate, determined from time to time by the Remuneration Authority, for each complete year (not exceeding 5 years) of that total period.

(4) The annuity is payable from the date that is 6 months after the date on which the person ceased to hold office as Governor-General.

(5) A determination made under this section comes into force on the date specified in the determination, which may be a date that is before, on, or after the date the determination is made.

(6) A determination made under this section is deemed to be a regulation for the purposes of the Acts and Regulations Publication Act 1989 but not for the purposes of the Regulations (Disallowance) Act 1989.

(1) If a person to whom section 8 applies dies after ceasing to hold office, the surviving spouse or partner of that person must be paid an annuity at half the yearly rate at which an annuity would have been payable to the person under section 8 if that person had not died.

(2) If a Governor-General dies while in office, the surviving spouse or partner of that person must be paid an annuity at half the yearly rate at which the annuity would have been payable to that person under section 8 had he or she resigned from the office as at the date of death.

(3) The annuity under subsection (1) or (2) is payable from the date of death of the person who held office as Governor-General until the spouse or partner dies.

(1) Subsection (2) applies if a person is appointed to the office of Governor-General and, because of the person's acceptance of that office, the superannuation rights of the person who is appointed to the office, or the superannuation rights of the spouse or partner of that person, have been lost or otherwise adversely affected.

(2) From the date on which the person appointed to the office of Governor-General ceases to hold that office, compensation must be paid to that person, or to the surviving spouse or partner of that person, of a sum or an annuity, or both, provided for in a written agreement made between that person and the Minister of Finance before that person assumed office as Governor-General.

(3) An agreement made between the person appointed to the office of Governor-General and the Minister of Finance for the purposes of this section has effect according to its tenor and—

• (a) may provide for the payment of contributions by the Governor-General; and

• (b) if it provides for the payment of an annuity, may provide for any annuity payable under section 8 or 9 to be payable at a rate less than that prescribed by whichever of those sections applies.

(1) The terms of the appointment of a person as Governor-General may include an agreement for that person and his or her spouse or partner to be provided with specified benefits or privileges by way of payments in respect of domestic travel and the use of chauffeured cars when he or she no longer holds office as Governor-General.

(2) A statement setting out the details of any benefits or privileges paid to or in respect of any former Governor-General under an agreement made under subsection (1) or an agreement referred to in section 27(1)(d) must be included in the annual financial statements of the Department of Internal Affairs in addition to the requirements in section 45B(2) of the Public Finance Act 1989.

(3) The statement must show all of the expenses incurred to provide the benefits or privileges.

Expenses may be incurred, without further appropriation than this section, to meet—

• (a) the salary under section 5:

• (b) the allowance under section 6:

• (c) the lump sum under section 7:

• (d) the annuities under sections 8 and 9:

• (e) compensation under an agreement made under section 10:

• (f) specified benefits and privileges under an agreement made under section 11(1):

• (g) specified benefits and privileges under an agreement referred to in section 27(1)(d).

Expenses may be incurred, without further appropriation than this section, to meet the costs of the Governor-General carrying out his or her duties of office in New Zealand (such as the costs of, and incidental to, travel of the Governor-General, staff of the Governor-General, and his or her family members, and the cost of hosting functions and events, as part of the Governor-General's programme).

Expenses may be incurred, without further appropriation than this section, to meet the costs of—

• (a) the Governor-General carrying out any of his or her duties of office outside New Zealand (such as the costs of, and incidental to, international travel of the Governor-General, staff of the Governor-General, and his or her family members); and

• (b) travel of the Governor-General designate, his or her family members, and staff of the incumbent Governor-General, for the purpose of the Governor-General designate having an audience with the Sovereign.

If the Chief Justice, or the next most senior Judge of the New Zealand judiciary who is able to act, acts as the Administrator of the Government, that person continues to receive the salary of his or her judicial office in respect of the period for which that person acts as the Administrator of the Government.

(1) If more than 1 person claims to be entitled to an annuity under section 9, an authorised person must decide—

• (a) whether more than 1 person is entitled to the annuity; and

• (b) if so, the proportion of the annuity payable to each person entitled to it.

(2) If more than 1 person is entitled to an annuity, the total annuity paid to the persons entitled to it must not exceed the amount that would have been paid if only 1 person were entitled to it.

(1) If a person who claims to be entitled to an annuity under section 9 is dissatisfied with a decision made by an authorised person under section 16, he or she may appeal against the decision to the High Court.

(2) The High Court Rules and sections 74 to 78 of the District Courts Act 1947 apply, with all necessary modifications, to an appeal under subsection (1) as if it were an appeal under section 72 of that Act against a decision of a District Court.

(3) The provisions of the Judicature Act 1908 relating to appeals to the Court of Appeal against a decision of the High Court apply to an order or decision of the High Court on an appeal under subsection (1).

Sections 19 and 20 amend the Civil List Act 1979.

Part 1 is repealed.

(1) Section 25(1)(a) is repealed.

(2) Section 25(1)(f) is amended by omitting “(a),”.

(1) This section amends the Goods and Services Tax Act 1985.

(2) Section 6(3)(c)(i) is amended by adding “or the Governor-General Act 2010”.

Sections 22 to 24 amend the Income Tax Act 2007.

Section CW 16 is repealed and the following section substituted:

(1) The heading above section RD 5(5) is amended by omitting “members of Parliament and” and substituting “Governor-General, members of Parliament, and”.

(2) Section RD 5(5) is amended by inserting the following paragraph before paragraph (a):

(3) Section RD 5 is amended by inserting the following subsection after subsection (5):

The definition of employment in section YA 1 is amended by omitting “a member of Parliament or” and substituting “the Governor-General, a member of Parliament, or”.

(1) This section applies to the person who held the office of Governor-General immediately before the commencement of this Act (the incumbent Governor-General), until that person no longer holds office as Governor-General.

(2) The incumbent Governor-General's entitlements and position in respect of salary, allowance, lump sum on leaving office, compensation for lost or adversely affected superannuation rights, and travelling expenses are as if this Act had not been passed.

To avoid doubt, the annuities payable in respect of the incumbent Governor-General and his or her spouse or partner after the incumbent Governor-General ceases to hold office as Governor-General are payable in accordance with this Act.

(1) Nothing in this Act affects the validity of any of the following made before the commencement of this Act:

• (a) an Order in Council made under section 3 of the Civil List Act 1979:

• (b) a determination made by the Remuneration Authority under section 3 or 4 of the Civil List Act 1979:

• (c) an agreement made under section 5 of the Civil List Act 1979:

• (d) an agreement, as part of the terms of appointment of a person as Governor-General, for that person to be provided with specified privileges or benefits (whether by way of domestic air travel, the use of chauffeured cars, or any other benefit or privilege) when that person no longer held office as Governor-General.

(2) Despite anything in this Act, every annuity in respect of which a determination by the Remuneration Authority has been made under section 4(1) of the Civil List Act 1979 must continue to be paid at the rate applicable at the commencement of this Act until the determination of the Remuneration Authority relating to that annuity has been superseded by a determination of the Remuneration Authority under section 8 of this Act.

(3) Despite anything in this Act, every annuity in respect of which a determination by the Remuneration Authority has been made under section 4(2) of the Civil List Act 1979 must continue to be paid to the spouse or partner of the former Governor-General at the rate applicable at the commencement of this Act until the Remuneration Authority has made a determination under section 8 of this Act.