New Zealand Legislation: Regulations
Regulations are laws made under Acts
The following are declared not to be the income of a person for the purpose of paragraph (f)(xvii) of the definition of income in section 3 of the Act:
(a) any compensation or ex gratia payment—
(i) made by the Crown to the person; and
(ii) made in recognition of harm, or in respect of a claim of harm; and
(b) any amount of income derived by the person from a payment referred to in paragraph (a).