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COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020
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COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020
Public Act
2020 No 8
Date of assent
25 March 2020
Commencement
see section 2
Contents
1
Title
2
Commencement
Part 1
Amendments to Income Tax Act 2007
3
Income Tax Act 2007
4
Section DB 65 repealed (Allowance for certain commercial buildings)
5
Section EE 31 amended (Annual rate for item acquired in person’s 1995–96 or later income year)
6
Section EE 35 amended (Special rate or provisional rate)
7
Section EE 37 amended (Improvements)
8
Section EE 38 amended (Items of low value)
9
Section EE 60 amended (Total deductions in section EE 56)
10
Section EE 61 amended (Meaning of annual rate)
11
Section EE 64 amended (Meaning of excluded depreciable property)
12
Section EE 67 amended (Other definitions)
13
Section EZ 13 amended (Annual rate for item acquired on or after 1 April 1993 and before end of person’s 1994–95 income year)
14
Section EZ 14 amended (Pre-1993 depreciation rate)
15
Section LA 5 amended (Treatment of remaining credits)
16
Section LZ 14 inserted (Research and development tax credits’ refundability: option for 2019–20 income year)
LZ 14
Research and development tax credits’ refundability: option for 2019–20 income year
17
Section MA 7 amended (Meaning of full-time earner for family scheme)
18
Section MC 5 amended (Third requirement: residence)
19
Section MD 9 amended (Fifth requirement: full-time earner)
20
Section MD 10 amended (Calculation of in-work tax credit)
21
Section RC 3 amended (Who is required to pay provisional tax?)
22
Section RC 4 amended (Choosing to pay provisional tax)
23
Section RC 6 amended (Standard method)
24
Section RC 9 amended (Provisional tax payable in instalments)
25
Section RC 13 amended (Paying 2 instalments for tax year)
26
Section RC 14 amended (Paying 1 instalment for tax year)
27
Section RC 16 amended (Who may use GST ratio?)
28
Section RM 12 amended (Reduction in provisional tax liability)
29
Section YA 1 amended (Definitions)
30
Schedule 39 repealed (Items for purposes of definition of special excluded depreciable property)
Part 2
Amendments to other enactments
Amendments to Tax Administration Act 1994
31
Tax Administration Act 1994
32
Section 3 amended (Interpretation)
33
New section 183ABAB inserted (Remission for taxpayers affected by COVID-19)
183ABAB
Remission for taxpayers affected by COVID-19
34
Schedule 7 amended (Disclosure rules)
23B
Government agencies: COVID-19 response purposes
Amendment to Goods and Services Tax Act 1985
35
New section 89 of Goods and Services Tax Act 1985 inserted (COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020)
89
COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020
Amendments to Social Security Act 2018
36
Schedule 4 of Social Security Act 2018 amended (Rates of benefits)
Amendments to Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020
37
Section 2 of Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 amended
38
Section 155 of Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 repealed
Amendment to Commissioner’s Table of Depreciation Rates
39
Commissioner’s Table of Depreciation Rates amended
Legislative history
Administrative information
The Parliament of New Zealand enacts as follows: