This Part amends the Income Tax Act 2007.

Repeal section BF 1(e).

In section CB 8(d), replace “gives written notice to” with “notifies”.

In section CB 8, in the list of defined terms, insert “notice” and “notify”.

In section CB 28(1), replace “request” with “application”.

In section CB 28, in the list of defined terms, insert “apply”.

Replace section CD 34B(1)(a) with:

In section CD 34B, in the list of defined terms, insert “notify”.

After section CE 2(9), insert:

In section CE 2, in the list of defined terms, insert “amount of tax”, “employment income”, and “pay period”.

Subsection (1) applies for the 2017–18 and later income years.

In section CX 55(3)(b)(ii), replace “is included in an approved index under the ASX Market Rules made under Chapter 7 of the Corporations Act 2001 (Aust)” with “is included on the official list of ASX Limited, a market licensee under Chapter 7 of the Corporations Act 2001 (Aust)”.

Subsection (1) applies for the 2017–18 and later income years.

In section CZ 25(1)(a)(ii), replace “section 53(1), 54, or 55 of the Canterbury Earthquake Recovery Act 2011” with “section 91, 103, or 104 of the Greater Christchurch Regeneration Act 2016”.

In section CZ 25(1)(d), replace “gives written notice to” with “notifies”.

In section CZ 25(6), before paragraph (a), replace “give written notice to” with “notify”.

In section CZ 25, in the list of defined terms, insert “notify”.

In section CZ 26, replace “section 53(1), 54, or 55 of the Canterbury Earthquake Recovery Act 2011” with “section 91, 103, or 104 of the Greater Christchurch Regeneration Act 2016”.

In section DQ 4(3)(a), replace “request” with “application”.

In section DQ 4, in the list of defined terms, insert “apply”.

In the heading to section EC 7(6), delete “written”.

In section EC 46(4), delete “in writing”.

In section EC 46, in the list of defined terms, insert “apply”.

In section EC 48(8), delete “in writing”.

In section EC 48, in the list of defined terms, insert “apply”.

In section EG 1(4)(a), replace “agrees in writing” with “notifies the person that the election can apply”.

In section EG 1(4)(b), replace “agrees in writing” with “notifies the person that the election can apply”.

Replace section EG 1(6)(a) with:

In section EG 1, in the list of defined terms, insert “notify”.

Repeal section EH 12(2)(a).

In section EH 12, in the list of defined terms, insert “apply”.

In the heading to section EH 13, replace “request” with “application”.

In section EH 13, in the list of defined terms, insert “apply”.

In the heading to section EH 14, replace “request” with “application”.

In section EH 14, in the list of defined terms, insert “apply”.

Repeal section EH 44(2)(a).

In section EH 44, in the list of defined terms, insert “apply”.

In the heading to section EH 45, replace “request” with “application”.

In section EH 45, in the list of defined terms, insert “apply”.

In the heading to section EH 46, replace “request” with “application”.

In section EH 46, in the list of defined terms, insert “apply”.

Repeal section EH 70(2)(a).

In section EH 70, in the list of defined terms, insert “apply”.

In the heading to section EH 71, replace “request” with “application”.

In section EH 71, in the list of defined terms, insert “apply”.

In the heading to section EH 72, replace “request” with “application”.

In section EH 72, in the list of defined terms, insert “apply”.

In section EI 1(3), delete “in writing”.

In section EI 1, in the list of defined terms, insert “apply”.

In section EI 3(5)(a), delete “in writing”.

In section EI 3(5)(b), delete “in writing”.

In section EI 3, in the list of defined terms, insert “apply”.

Replace section EI 8(4)(a) with:

In section EI 8, in the list of defined terms, insert “apply”.

Repeal section EK 11(2)(a).

In section EK 11, in the list of defined terms, insert “apply”.

In the heading to section EK 12, replace “request” with “application”.

In the heading to section EK 12(2), replace “request” with “application”.

In section EK 12, in the list of defined terms, insert “apply”.

In the heading to section EK 13, replace “request” with “application”.

In section EK 13, in the list of defined terms, insert “apply”.

Repeal section EK 14(2)(a).

In section EK 14, in the list of defined terms, insert “apply”.

In the heading to section EK 15, replace “request” with “application”.

In the heading to section EK 15(2), replace “request” with “application”.

In section EK 15, in the list of defined terms, insert “apply”.

In section EK 16(2), replace “informed” with “notified”.

In section EK 16, in the list of defined terms, insert “notify”.

Replace section EW 15E(3)(b)(i), with:

In section EW 15E, in the list of defined terms, insert “Commissioner” and “notify”.

In section EW 26(1), replace “the Commissioner has given written authorisation for the change” with “the Commissioner has authorised the change and notified the person of the authorisation”.

In section EW 26(2), replace “written authorisation” with “notification”.

In section EW 26, in the list of defined terms, insert “notify”.

Replace section EW 33B(2)(b) with:

In section EW 33B, in the list of defined terms, insert “Commissioner” and “notify”.

In section EX 31(2), replace the heading with “ASX-listed Australian company”.

In section EX 31(2)(c), replace “have shares included in an index that is an approved index under the ASX Operating Rules” with “be included on the official list of ASX Limited, a market licensee under Chapter 7 of the Corporations Act 2001 (Aust)”.

Subsections (1) and (2) apply for the 2017–18 and later income years.

In section EY 11(9), replace “made a written application” with “applied”.

In section EY 11, in the list of defined terms, insert “apply”.

In section EY 49(2), replace “a written” with “an”.

In section EY 49, in the list of defined terms, insert “apply”.

In section EZ 23B(1)(f), before paragraph (i), replace “gives written notice to” with “notifies”.

In section EZ 23B(9), before paragraph (a), replace “give written notice to” with “notify”.

In section EZ 23B, in the list of defined terms, insert “notify”.

In section EZ 23BB(1)(g), replace “gives written notice to” with “notifies”.

In section EZ 23BB(10), before paragraph (a), delete “written”.

In section EZ 23BB, in the list of defined terms, insert “notify”.

In section EZ 35(3)(c), replace “unless otherwise authorised in writing by the Commissioner” with “unless the Commissioner notifies them that they are otherwise authorised”.

In section EZ 52B(1)(b)(ii), delete “in writing”.

In section EZ 52B(1)(c)(ii), delete “in writing”.

In section EZ 52B, in the list of defined terms, insert “notify”.

In section FE 18(4), replace “ask” with “apply to”.

In section FE 18, in the list of defined terms, insert “apply”.

In section FM 4(2), replace “ask” with “apply to”.

In section FM 4(3), replace “a request” with “an application”.

In section FM 4, in the list of defined terms, insert “apply”.

In the heading to section GC 11, replace “Requests” with “Applications”.

In section GC 11(1)(b), delete “in writing”.

In section GC 11, in the list of defined terms, insert “apply” and “notify”.

In section HB 13(2), delete “written”.

In section LF 8(5)(a), replace “ask” with “apply to”.

In section LF 8, in the list of defined terms, insert “apply”.

Repeal the heading above section LZ 9 and sections LZ 9 to LZ 12.

Repeal section RC 8(4)(b).

In section RC 8, in the list of defined terms, insert “inform”.

Replace section RC 17(4)(a) with:

In section RC 17, in the list of defined terms, insert “ask” and “notice”.

In section RC 18(2), delete “, and may do this either in writing or by telephone”.

In section RC 18(5), replace “For this purpose, the person may provide the estimate in writing or by telephone.” with “The person must inform the Commissioner of the estimate.”

In section RC 18, in the list of defined terms, insert “inform”.

In section RC 19(3), delete “, and may do this either in writing or by telephone”.

In section RC 19, in the list of defined terms, insert “inform”.

After section RD 6(1)(c), insert:

In section RD 6(2), replace “The value of the benefit or amount of the payment” with “For the purposes of subsection (1)(a) to (c), the value of the benefit or amount of the payment”.

After section RD 6(3)(a), insert:

In section RD 6, in the list of defined terms, insert “amount”, “employer”, and “share purchase agreement”.

Subsections (1) to (4) apply for the 2017–18 and later income years.

After section RD 7(1)(b), insert:

In section RD 7, in the list of defined terms, insert “amount of tax”.

Subsection (1)—

After section RD 7, insert:

Subsection (1)—

In section RD 30(6), before paragraph (a), replace “ask” with “apply to”.

In section RD 30, in the list of defined terms, insert “apply”.

In section RD 60(2), before paragraph (a), delete “in writing or by telephone”.

In section RD 60, in the list of defined terms, insert “ask” and “inform”.

In section RD 61(2), before paragraph (a), delete “in writing or by telephone”.

In section RD 61, in the list of defined terms, insert “ask” and “inform”.

In section RD 68(2), replace “revoked in writing” with “they notify their employer of its revocation”.

In section RD 68, in the list of defined terms, insert “notify”.

In section RM 5(1), replace “$200” with “$600”.

Subsection (1) applies for income statements issued on or after 1 April 2016.

In section RM 12(2), before paragraph (a), delete “in writing”.

In section RM 12(3), before paragraph (a), delete “in writing”.

In section RM 12, in the list of defined terms, insert “apply”, “ask”, and “request”.

In section RM 21(4)(a), delete “in writing”.

In section RM 21(4)(c), replace “make an election to use the tax loss in writing” with “notify the Commissioner of its election to use the tax loss”.

In section RM 21, in the list of defined terms, insert “apply” and “notify”.

In section RP 17B(5), replace “ask” with “apply to”.

In section RP 17B(6), replace “ask” with “apply to”.

In section RP 17B(10), before paragraph (a), replace “agree in writing” with “notify the person”.

In section RP 17B, in the list of defined terms, insert “apply”, “ask”, and “notify”.

In section RP 19(1), replace “ask” with “apply to”.

In section RP 19(2), replace “ask” with “apply to”.

In section RP 19(3)(c), replace “a request” with “an application”.

In section RP 19(3)(d), replace “request” with “application”.

In section RP 19, in the list of defined terms, insert “apply”.

In section RP 19B(5)(b), replace “request” with “application”.

In section RP 19B, in the list of defined terms, insert “apply” and “request”.

In section RP 20(1), replace “asks” with “applies to the Commissioner”.

In section RP 20(2), replace “request” with “application” in each place where it appears.

In section RP 20(2B), before paragraph (a), replace “request” with “application”.

In section RP 20(2B)(a), replace “request” with “application”.

In section RP 20(2B)(b), replace “request” with “application”.

In section RP 20, in the list of defined terms, insert “apply”.

In section RP 21, replace “ask” with “apply to”.

In section RP 21, in the list of defined terms, insert “apply”.

Repeal the heading above section RZ 7 and sections RZ 7 to RZ 10.

This section amends section YA 1.

In the definition of ancillary tax, repeal paragraph (n).

Insert, in appropriate alphabetical order:

Repeal the definition of authorised savings institution.

In the definition of excluded ancillary tax, repeal paragraph (e).

Repeal the definition of home ownership requirements.

Repeal the definition of increase in savings.

Insert, in appropriate alphabetical order:

Replace the definition of notify with:

Insert, in appropriate alphabetical order:

Repeal the definition of special account.

Repeal the definition of special home ownership account.

Repeal the definition of withdrawal certificate.

Repeal the definition of withdrawal income.

Repeal the definition of withdrawal tax.

After section YA 2, insert:

After section YZ 3, insert:

The words listed in column 1 of the schedule are inserted, in the appropriate alphabetical order, in the lists of defined terms of the sections of the Income Tax Act 2007 listed in column 2.

This Part amends the Tax Administration Act 1994.

This section amends section 3(1).

Insert, in appropriate alphabetical order:

Insert, in appropriate alphabetical order:

Repeal the definition of authorised savings institution.

In the definition of Commissioner’s official opinion, paragraph (a), —

Insert, in appropriate alphabetical order:

Replace the definition of notice with:

Insert, in appropriate alphabetical order:

Replace the definition of responsible department with:

In the definition of special tax code certificate, replace “section 24F” with “section 24F(1B)(b)”.

Insert, in appropriate alphabetical order:

In the definition of tax return, paragraph (a), delete “, whether in electronic or written form and”.

Repeal the definition of withdrawal tax.

In section 13(1), replace “stamped or printed signature” with “printed or electronic signature”.

In section 13(2), replace “written, stamped, or printed signature” with “written, printed, or electronic signature”.

After section 13, insert:

Replace sections 14, 14B, and 14C with:

In section 15P(2)(c), replace “ask” with “apply”.

In section 17(1), replace “in writing any information” with “any information in a manner acceptable to the Commissioner,”.

In section 17(1D), delete “in writing”.

In section 17(5), delete “written”.

In section 17A(2), delete “written”.

In section 17A(14), replace “written form” with “a document”.

In section 20(1)(a), delete “, whether oral or written,”.

In section 20C(2)(b)(ii), replace “informs” with “notifies”.

Replace section 20C(3)(b) with:

Replace section 20C(3)(c) with:

In section 20D(5), replace “written confirmation from” with “notification by”.

In section 21(4), before paragraph (a), replace “informs” with “notifies”.

In section 22(8), before paragraph (a), delete “in writing”.

Repeal section 24B(3)(h).

After section 24B(3), insert:

In section 24F, replace the heading with “Special tax codes”.

Before section 24F(1), insert:

In section 24F(1), replace “The Commissioner may provide an employee with a special tax code certificate” with “After an application is received under subsection (1A), the Commissioner may issue a special tax code for an employee”.

In section 24F(1), delete “under section 24H(1)”.

After section 24F(1), insert:

In section 24F(2)(a), after “certificate”, insert “or notification”.

In section 24F(3), replace “period referred to in the certificate, and set out in the certificate” with “period referred to in the certificate or notification”.

Replace section 24F(4) with:

In section 24F(5), replace “a tax code for a special tax code certificate” with “a special tax code”.

Replace section 24F(6) with:

In section 24H(3), replace “The employee” with “If the circumstances in section 24F(6)(b) do not apply, the employee”.

In section 24I(1), replace “An employee” with “If section 24IB does not apply, an employee”.

After section 24I, insert:

In section 25(3), replace “request, by notice, the payer” with “notify the payer that they are required”.

In section 25(3), replace “the request” with “the notice”.

In section 25(7), after paragraph (b), replace “requested, by notice, by the recipient of the interest for such a certificate” with “notified by the recipient of the interest that they require such a certificate”.

Replace section 25(10) with:

In section 26(6), delete “in writing”.

In section 27(1), replace “shall, within 10 working days of receiving a request, by notice, from the payer, provide the payer with the recipient’s tax file number” with “must, if notified by the payer, provide their tax file number to the payer within 10 working days of receiving the notice”.

In section 27(2), after paragraph (b), replace “shall, within 10 working days of receiving a request, by notice, from the exempt person, provide the exempt person with the non-exempt person’s tax file number” with “must, if notified by the exempt person, provide their tax file number to the exempt person within 10 working days of receiving the notice”.

In section 28, above paragraph (a), delete “from”.

In section 28, above paragraph (a), delete “request by”.

In section 28B, replace “provide their tax file number to the PIE” with “notify the PIE of their tax file number”.

Replace section 29(2) with:

Replace section 31(2) with:

Replace section 32(2) with:

In section 32A(1), replace “Upon the request” with “On application”.

Repeal section 32A(2).

Replace section 32A(3) with:

Replace section 32D(1) with:

Repeal section 32D(2).

In section 32D(3), replace “a request” with “an application”.

In section 32D(3), replace “the request” with “the application”.

In section 32E(3), before paragraph (a), delete “in writing”.

In section 32I(2), before paragraph (a), delete “in writing”.

In section 32M(3)(b), replace “asks” with “applies”.

In section 33AA(1)(b), delete “certificate”.

Subsection (1) applies for the 2016–17 and later income years.

In section 33A(1)(c), delete “certificate”.

In section 34B(6), replace “informing” with “advising”.

In section 34B(10), replace “informs” with “advises”.

In section 38(3), replace “prior approval in writing” with “prior notified approval”.

In section 40(1),—

Replace section 40(2) with:

In section 40(3), replace “return” with “tax return”.

In section 41B(2)(b), delete “written”.

In section 41B(4), replace “, by notice, inform” with “notify”.

In section 43A(1)(b)(i), replace “inform” with “notify”.

In section 43A(6)(a), replace “inform” with “notify”.

In section 44D(1), replace “in writing” with “for the certificate”.

After section 46(6), insert:

Subsection (1) applies for the 2017–18 and later income years.

In section 46A(2), replace “shall on request, on notice, of the Commissioner” with “must, when notified by the Commissioner”.

Repeal section 56.

In section 58, replace “shall furnish, on request, by notice, of the Commissioner,” with “must, when notified by the Commissioner, furnish”.

In section 63, replace “deliver in writing to the Commissioner” with “notify the Commissioner by providing”.

In section 80F(1), replace “inform” with “notify”.

In section 80F(2), before paragraph (a), replace “inform” with “notify”.

In section 80F(4), replace “inform” with “notify”.

In section 80G(1)(b), replace “inform” with “notify”.

In section 80H(3)(c), replace “30th” with “15th”.

In section 80H(3)(d), replace “requests a refund of tax” with “confirms that the income statement is correct”.

Subsection (1) applies for income statements issued on or after 1 April 2016.

After section 81(1B), insert:

After section 81(4)(eb), insert:

Replace section 81(4)(j) with:

In section 81(4)(l), before subparagraph (i), replace “writing or in such other” with “a”.

After section 81(4)(lc), insert:

After section 81(4)(n), insert:

After section 81(8)(b), insert:

In section 82A(3), delete “, orally or in writing,”.

In section 83(2), before paragraph (a), replace “request, by notice, from” with “application by”.

In section 85C(b), replace “written” with “notified”.

In section 85E(2), before paragraph (a), replace “request, by notice, from” with “application by”.

After section 87(5)(a), insert:

In the heading to section 89, replace “inform” with “notify”.

In section 89, replace “inform” with “notify”.

In section 89F(2)(b), replace “inform” with “advise”.

In section 89F(3)(b), replace “inform” with “advise”.

In section 89H(3)(a), replace “reject in writing” with “notify the Commissioner that they reject”.

Replace section 89H(3)(b) with:

Replace section 89I(1)(a) with:

In section 89M(4), before paragraph (a), replace “inform” with “advise”.

In section 89M(6), before paragraph (a), replace “inform” with “advise”.

In section 89N(1)(c)(viii), replace “agree in writing that” with “agree, recording their agreement in a document, that”.

In section 89N(1)(c)(ix), replace “agree in writing to” with “agree, recording their agreement in a document, to”.

In section 89O(2), replace “agree in writing to” with “agree, recording their agreement in a document, to”.

In section 90AC(6)(b), replace “section.” with “section:”.

After section 90AC(6)(b), insert:

In section 90AE, replace “90AC(6)” with “90AC(6)(a) or (b)”.

In section 91AAG(1), before paragraph (a), delete “, in writing,”.

In section 91AAL(1), delete “, in writing,”.

In section 91AAN(1), replace “request the Commissioner in writing” with “apply to the Commissioner”.

In section 91AAN(8), replace “requested” with “applied for”.

In section 91AAQ(1), before paragraph (a), delete “in writing”.

In section 91DD(1), replace “the Gazette” with “a publication chosen by the Commissioner”.

In the heading to section 91E, replace “request” with “application”.

Replace section 91E(4)(ga) with:

Replace section 91EB(2)(c) with:

In section 91EC(4), delete “in writing”.

In section 91EE, delete “, by notice,”.

In section 91EG, replace “requested” with “applied for”.

Replace section 91EH(1)(e) with:

In section 91EI(1), delete “in writing”.

Replace section 91FB(2)(c) with:

In section 91FE, delete “, by notice,”.

In section 91FG, replace “requested” with “applied for”.

Replace section 91FH(1)(f) with:

In section 91FH(3), replace “Unless earlier publication is requested by the applicant in writing” with “Unless the applicant applies for earlier publication”.

In section 91FH(4), replace “If earlier publication is requested by the applicant” with “If the applicant applies for earlier publication”.

In the heading to section 91GB, replace “request” with “application”.

In section 91GD, delete “, by notice,”.

In section 91GE, replace “requested” with “applied for”.

In section 91GG(2)(a), replace “the Gazette” with “a publication chosen by the Commissioner”.

In section 91GG(3), replace “requested” with “applied for”.

Repeal section 95.

In section 106(1C), replace “inform” with “notify”.

In section 106(1C), replace “provides” with “provide”.

Replace section 108B(1)(a) with:

In section 108B(1)(b), delete “written”.

In section 120KE(6)(a)(i), replace “notify” with “inform”.

In section 124A(2), before paragraph (a), replace “with the written agreement of a taxpayer” with “after being notified that the taxpayer agrees”.

In section 126(1), before paragraph (a), delete “or posting”.

In section 130(1), delete “or posting”.

In section 130(2), delete “or posting”.

In section 136(6), before paragraph (a), replace “inform” with “advise”.

In section 136(12), delete “written”.

In section 136(14), replace “agreed to in writing by or on behalf of the objector and the Commissioner” with “agreed to by or on behalf of the objector and the Commissioner, with the agreement recorded in a document”.

In section 137(1)(a), replace “requesting” with “seeking”.

Replace section 137(11) with:

In section 138B(2)(a), delete “written”.

In section 138B(3)(a), delete “written”.

In section 138B(4)(a), delete “in writing”.

Replace section 138R(8) with:

In section 139BA(1), replace “contacts the Commissioner seeking” with “asks for”.

In section 139BA(2), replace “contacts the Commissioner seeking” with “asks for”.

In section 141JA(b), replace “informs” with “notifies”.

In section 141L(1), replace “report in writing to the Minister” with “notify the Minister by providing a report”.

In section 150D, delete “written”.

In section 157(4), replace “shall be so revoked at the request, by notice, of the taxpayer” with “must be revoked by the Commissioner on application for revocation by the taxpayer”.

Replace section 157(5) with:

In section 157(10), definition of amount payable, repeal paragraph (e).

In section 159, replace “be effected by posting a duplicate or sealed copy of the notice of claim in a letter addressed to the defendant at the defendant’s present or last known place of abode or business, whether in New Zealand or elsewhere” with “be effected by delivery of a duplicate or sealed copy of the notice of claim to the defendant in a way described in section 14F(2)”.

In the heading to section 177, replace “apply for” with “request”.

In section 177(1), before paragraph (a), replace “applies for” with “requests”.

In section 177(1)(b), delete “by telephone or in writing”.

In section 177(1B), replace “application” with “request”.

In section 177(2), replace “apply for” with “request”.

In section 177A(2), before paragraph (a), replace “application” with “request” in each place where it appears.

Repeal section 183CA(2).

After section 183CB(3), insert:

In section 183H(a), before subparagraph (i), replace “make a written request” with “apply”.

In section 183H(a), before subparagraph (i), delete “requested”.

In section 183H(b), replace “request” with “application”.

In section 184, delete “written”.

In section 226B(11), replace “report in writing to the Minister” with “notify the Minister by providing a report”.

Sections 183 to 207 amend the Goods and Services Tax Act 1985.

In section 2(1), insert in appropriate alphabetical order:

In section 5(2)(a), replace “furnished, to the second person, a statement in writing” with “notified the second person”.

In section 5(2)(b), replace “been unable to obtain the written statement referred to in” with “not been notified as described in”.

In section 8(2E), delete “in writing”.

Replace section 11(1)(m)(i) with:

In section 11(3B), replace “in writing” with “, and records the undertaking in a document,”.

In section 11(5), before paragraph (a), delete “in writing”.

In section 11(8), delete “written”.

In section 14(2), before paragraph (a), replace “in writing” with “recording their agreement in a document”.

In section 19(2), delete “in writing”.

In section 19(3), delete “in writing”.

In section 19A(2)(b), replace “if the registered person so requests in writing” with “on application by the registered person”.

In section 25(4), replace “or has written or other notice” with “or has been notified,”.

In section 43(2), before paragraph (a), delete “in writing”.

In section 43(4), replace “shall be so revoked at the request of the registered person” with “must be revoked by the Commissioner on application for revocation by the registered person”.

Replace section 43(5) with:

In section 43(6), replace “a statement in writing” with “notification”.

In section 51(5), delete “in writing”.

Replace section 51B(1)(b)(ii) with:

In section 52(2), delete “by notice in writing or by telephone”.

In section 52(3), delete “by notice in writing or by telephone”.

In section 53(1), before paragraph (a), delete “in writing”.

In section 53(2), before paragraph (a), delete “in writing”.

In section 55(5), after paragraph (b), delete “in writing”.

In section 56(1), delete “in writing”.

In section 56(3), delete “in writing”.

In section 57(3B), replace “receives written notice” with “is notified”.

In section 58(3), replace “inform the Commissioner in writing” with “notify the Commissioner”.

In section 60(1B), before paragraph (a), replace “in writing” with “, and record their agreement in a document”.

In section 60B(4), replace “agree in writing that” with “agree, recording their agreement in a document, that”.

In section 75(4)(a), delete “in writing”.

In section 75(5), before paragraph (a), delete “in writing”.

In section 75(6), before paragraph (a), delete “in writing”.

After section 75, insert:

In section 78A(5), before paragraph (a), delete “written”.

In section 78BA(2)(c)(ii), delete “written or other”.

In section 78E(a), replace “have agreed in writing that” with “agreed, having recorded their agreement in a document, that”.

In section 78F(2), before paragraph (a), replace “provide a statement in writing to” with “notify”.

In section 78F(4), replace “statement” with “notice”.

In section 78F(6), before paragraph (a), replace “provides a statement in writing to” with “notifies”.

In section 86(1), delete “in writing”.

Sections 209 to 218 amend the KiwiSaver Act 2006.

In section 4(1), in the definition of salary or wages, after paragraph (a)(v), insert:

Subsection (1)—

Replace section 10 with—

In section 18(1)(b)(v), replace “section 59A(b)” with “section 59A(b)(i)”.

Replace section 59A(a) to (c) with:

In section 59B(2), replace “or the requirement of section 33(a)” with “the age requirement for the application of the opt-in rule in section 34, or the requirement of section 33(a)”.

In section 59B(2)(b), replace “ending on the earlier of” with “for a person referred to in section 59A(a), (b)(i), (c), and (d), ending on the earlier of”.

In section 59B(2)(b)(iii), replace “for the person to the Commissioner” with “for the person to the Commissioner; and”.

After section 59B(2)(b)(iii), insert:

In section 59C(1)(b), replace section “59A(b)” with “59A(b)(i)”.

Replace section 59C(2) with:

After section 59C, insert:

In section 59D, replace the heading with “No confirmed backdated validation”.

Replace section 59D(1) with:

Replace section 217(1) and (2) with:

Replace section 220B with: