“26 Payment overseas of New Zealand superannuation

• “(1) This subsection—

  • “(a) applies to a country if it is not a country with whose government New Zealand has a reciprocal agreement or convention, in force under section 19 of the Social Welfare (Transitional Provisions) Act 1990, that relates to New Zealand superannuation; and

  • “(b) applies to a person if he or she has left New Zealand at a time when he or she was—

    • “(i) intending to reside for a period longer than 26 weeks in a country (or any 2 or more countries) to which this subsection applies, but not intending to reside for a period longer than 52 weeks in a specified Pacific country (within the meaning of section 30(1)); or

    • “(ii) intending to travel for a period longer than 26 weeks, but not intending to reside in any country other than New Zealand.

  “(2) A person to whom subsection (1) applies is entitled to be paid New Zealand superannuation at the appropriate rate specified in subsection (6)—

  • “(a) in the case of a person who has left New Zealand at a time when he or she was intending to reside for a period longer than 26 weeks in a country (or any 2 or more countries) to which subsection (1) applies, but not intending to reside for a period longer than 52 weeks in a specified Pacific country (within the meaning of section 30(1)), until he or she—

    • “(i) begins to reside in a country that is not a country to which subsection (1) applies; or

    • “(ii) begins to reside in New Zealand again; or

    • “(iii) begins to receive New Zealand superannuation otherwise than under this section; and

  • “(b) in the case of a person who has left New Zealand at a time when he or she was intending to travel for a period longer than 26 weeks, but not intending to reside in any country other than New Zealand, until he or she—

    • “(i) begins to reside in a country that is not a country to which subsection (1) applies; or

    • “(ii) returns to New Zealand.

  “(3) For the purposes only of subsection (2)(b)(ii), a person does not return to New Zealand if—

  • “(a) he or she—

    • “(i) interrupts his or her overseas travel, and travels to and stays briefly in New Zealand, in order to attend an event (for example, a wedding or funeral) or to visit a person (for example, a sick or injured family member); and then

    • “(ii) resumes his or her overseas travel; and

  • “(b) he or she does not while in New Zealand begin to receive New Zealand superannuation otherwise than under this section.

  “(4) Except to the extent provided by paragraphs (a)(i) and (b)(i) of subsection (2), a person does not cease to be entitled to be paid New Zealand superannuation under that subsection by reason only of changing his or her intentions after leaving New Zealand.

  “(5) Subsection (4) is for the avoidance of doubt.

  “(6) The rates referred to in subsection (2) are,—

  • “(a) for a single person, a rate that is a proportion (calculated under section 26A(1)) of the amount stated in clause 1(b) of Schedule 1:

  • “(b) for a person who is married or in a civil union or in a de facto relationship, a rate that is a proportion (calculated under subsection 26A(1)) of the amount stated in clause 1(c) of that schedule.

  “(7) This section is subject to section 26B.

“26A Calculation of amount of New Zealand superannuation payable overseas

• “(1) The proportion referred to in section 26(6) is to be calculated by—

  • “(a) treating each period during which the person concerned has resided in New Zealand while aged 20 or more and less than 65 as whole calendar months and (where applicable) additional days; and

  • “(b) adding the number of additional days (if any), dividing the total by 30, and disregarding any remainder; and

  • “(c) adding the number of calendar months and the quotient calculated under paragraph (b); and

  • “(d) dividing by 540 the total calculated under paragraph (c).

  “(2) In the determination for the purposes of subsection (1) of the periods during which a person has resided in New Zealand, no account is to be taken of—

  • “(a) any period of absence from New Zealand of a kind described in section 9(1); or

  • “(b) any period of absence from New Zealand—

    • “(i) while the person was engaged in missionary work as a member of, or on behalf of, any religious body; or

    • “(ii) while the person's spouse or partner was engaged in missionary work as a member of, or on behalf of, any religious body, and the person was with his or her spouse or partner; or

  • “(c) any period of absence from New Zealand while the person was (by virtue of section 79(1)(a) of the Social Security Act 1964) deemed to have been resident in New Zealand; or

  • “(d) any period of absence from New Zealand while, as the spouse or partner of a person deemed by section 79(1)(a) of the Social Security Act 1964 to have been resident in New Zealand, the person was also (by virtue of section 79(1)(b) of the Social Security Act 1964) deemed to have been resident in New Zealand.

  “(3) Subsection (2) applies to a period of absence only if the chief executive is satisfied that during it the person concerned remained ordinarily resident in New Zealand.

  “(4) Subsection (2)(b) applies to a period of absence only if the chief executive is satisfied that the person concerned either was born in New Zealand or—

  • “(a) in the case of a person to whom subsection (2)(b)(i) applies, was ordinarily resident in New Zealand immediately before leaving New Zealand to engage in the missionary work concerned:

  • “(b) in the case of a person to whom subsection (2)(b)(ii) applies, was ordinarily resident in New Zealand immediately before leaving New Zealand to accompany or join his or her spouse or partner.

“26B Entitlement

• A person is not entitled to be paid New Zealand superannuation under section 26 unless he or she—

  • “(a) has made an application for the payment of New Zealand superannuation under that section stating either (as the case may be)—

    • “(i) the country or countries in which he or she intends to reside and the period for which he or she intends to reside there; or

    • “(ii) the country or countries to and in which he or she intends to travel; and

  • “(b) is ordinarily resident and present in New Zealand on the day he or she makes the application, and—

    • “(i) is entitled to receive New Zealand superannuation on that day; or

    • “(ii) will become entitled to receive New Zealand superannuation before he or she leaves New Zealand.”

• “(4A) Except as provided in this section, the Social Security Act 1964 (other than sections 69G to 69I, 70, 74(1)(a), 75, 75A, 76, 77, and 82(7)) applies to New Zealand superannuation being paid under section 26.”

• “(1A) Subsection (1) does not apply to New Zealand superannuation payable overseas under section 26 of the New Zealand Superannuation and Retirement Income Act 2001.”