Taxation (Social Housing Reform) Act 2015

Coat of Arms of New Zealand

Taxation (Social Housing Reform) Act 2015

Public Act
2015 No 51
Date of assent
27 May 2015
see section 2

The Parliament of New Zealand enacts as follows:

1 Title

This Act is the Taxation (Social Housing Reform) Act 2015.

2 Commencement

This Act comes into force on the day after the date on which it receives the Royal assent.

3 Principal Act

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

4 Section 5 amended (Meaning of term supply)

After section 5(6E), insert:


For the purposes of this Act, the amount payable by the Crown or the agency under the Housing Restructuring and Tenancy Matters Act 1992 under a reimbursement agreement or a tailored agreement under that Act for the provision of accommodation in social housing is treated as consideration for the supply of accommodation in a dwelling by way of hire.

Legislative history

21 May 2015

Divided from Social Housing Reform (Flexible Purchasing and Remedial Matters) Bill (Bill 21–1), third reading

27 May 2015

Royal assent

This Act is administered by the Inland Revenue Department.