Subpart 2 of this Part sets out how the Auckland Council and its subsidiaries must conduct themselves in relation to specific matters during the first few years of their existence. It supplements the Council’s own legislation (the Local Government (Auckland Council) Act 2009) and local government legislation in general. However, whereas that legislation is enduring, the provisions in this subpart are transitional and so apply only for as long as specified or until a certain event occurs.

Subpart 3 of this Part sets out how other local authorities affected by the reorganisation of local government in Auckland must conduct themselves in relation to specific matters during the first few years after the reorganisation. As with subpart 2, this part is a supplement to local government legislation in general and applies only as long as specified or until a certain event occurs.

This section is only a guide to the general scheme and effect of this Part. It does not affect the interpretation or application of the other provisions of the Part.

In this Part, unless the context requires another meaning,—

Unless the context requires another meaning, terms and expressions used and not defined in this Part, but defined in the Local Government Act 2002 or the Local Government (Rating) Act 2002 have the same meaning as in those Acts.

If there is any inconsistency between this Part and any Acts referred to in this Part, or any regulations made by or under those Acts, this Part prevails.

No person (including the Minister or the Auckland Council) may make a reorganisation proposal or reorganisation application affecting Auckland for any matter specified in section 24(1) of the Local Government Act 2002 or section 13A of the Local Government (Auckland Council) Act 2009 until after the completion of the 2013 triennial general elections.

Subsection (1) applies despite subpart 2 of Part 3 and Schedule 3 of the Local Government Act 2002.

The October 2013 triennial general elections for the Auckland Council must be held using the electoral system commonly known as First Past the Post (as defined in section 5(1) of the Local Electoral Act 2001).

The clauses referred to in this section are in Schedule 2 of the Local Government (Auckland Council) Act 2009.

The board referred to in this section is the board established by Part 7 of the Local Government (Auckland Council) Act 2009.

The initial members of the board, appointed in accordance with section 53 of the Reorganisation Act, must hold the first meeting of the board no later than 15 November 2010.

The board must appoint a member to act as chairperson and a member to act as deputy chairperson at its first meeting.

The members of the board must receive remuneration commensurate with that of a specialist adviser to the Auckland Council until the Council decides on the fee payable to the members of the board under clause 17.

The first funding agreement must be made under clause 20 within 3 months after the board’s first meeting.

The Auckland Council is prohibited from selling, transferring, or otherwise disposing of any of the following property before the end of the moratorium:

Despite subsection (1), the Council may sell, transfer, or otherwise dispose of property referred to in that subsection during the moratorium if—

Despite subsection (1), the Council may lease, rent, or otherwise authorise the use of any land or building formerly used by an existing local authority or a council-controlled organisation of an existing local authority as offices, as a service centre, or for local service delivery purposes that has been identified, during the reorganisation, as surplus to the Council’s requirement.

In this section,—

This section applies to directors or board members—

The directors or board members, including any directors or board members who were elected members of an existing local authority or whose term expired before 31 December 2010, remain in office until new directors or board members are appointed.

To avoid doubt, nothing in this section applies to a director or board member of a terminating organisation.

This section applies to council-controlled organisations that on 1 November 2010, by operation of the Reorganisation Act, become council-controlled organisations of the Auckland Council.

No later than 31 December 2010, the board of the council-controlled organisation must deliver to the shareholders a report on the organisation’s operations during the period beginning on 1 July 2010 and ending at the close of 31 October 2010.

The report must include the information required to be included by its statement of intent.

A report provided under this section must be treated as satisfying the requirements of section 66 of the Local Government Act 2002 for the 2010/2011 financial year.

The Council may deal with any director appointed to a council-controlled organisation under section 48 or 49 of the Reorganisation Act in accordance with its powers under the Local Government Act 2002 and the constitution of the organisation.

This section is for the avoidance of doubt.

Until the end of 30 June 2012, Watercare Services Limited, and any subsidiary of Watercare Services Limited, is to be treated as if it were a local government organisation within the meaning of section 124 of the Local Government Act 2002.

Until the end of 30 June 2012, Watercare Services Limited—

Until the end of 30 June 2012, Parts 1 to 6 of the Local Government Official Information and Meetings Act 1987 apply to Watercare Services Limited as if that organisation were a local authority.

This section applies until the end of 30 June 2012.

The directors of Watercare Services Limited must deliver to the Auckland Council a draft statement of corporate intent not later than 1 month after the commencement of each financial year.

A statement of corporate intent must specify the following information for the group comprising Watercare Services Limited and any subsidiaries of Watercare Services Limited for the financial year in which it is delivered and each of the immediately following 2 financial years:

Until the end of 30 June 2012, the directors of Watercare Services Limited—

This section applies until the end of 30 June 2012.

Within 2 months after the end of the first half of each financial year, the directors of Watercare Services Limited must provide to the Auckland Council a report on Watercare Services Limited’s operations during that half-year.

Each report must include the information required to be included by the statement of corporate intent.

Within 3 months after the end of each financial year, the directors must provide to the Auckland Council and make available to the public—

The audited consolidated financial statements must be prepared in accordance with generally accepted accounting practice and consist of—

Every report under subsection (4)(a) must contain the information necessary to enable an informed assessment of the operations of Watercare Services Limited and any subsidiaries of Watercare Services Limited, including a comparison of the performance of Watercare Services Limited and any subsidiaries with any relevant statement of corporate intent.

This section applies until the end of 30 June 2012.

No person who is a member of the governing body of the Auckland Council, a member of a local board, or an employee of the Council may hold office as a director of Watercare Services Limited.

The Auckland Council must, until the end of 30 June 2015,—

The Auckland Council may decide, at its discretion, how it will provide water supply and wastewater services in Auckland on and from 1 July 2015.

On behalf of the Council, Watercare Services Limited must administer and enforce the trade waste bylaws specified in subsection (2) until the earlier of—

The trade waste bylaws are—

Despite the repeal of the Auckland Regional Authority Act 1963 by section 113(1) of this Act, the Auckland Regional Council Trade Waste Bylaw 1991 made under that Act and in force at the close of 31 October 2010 continues in force, and has effect, until the earlier of—

On behalf of the Council, Watercare Services Limited must administer and enforce the Auckland Regional Council Trade Waste Bylaw 1991 for the period that the bylaw continues in force under subsection (3).

Section 26 applies in respect of the Auckland Regional Council Trade Waste Bylaw 1991.

Every person who breaches section 5 of the Auckland Regional Council Trade Waste Bylaw 1991 (as continued by section 25(3) of this Act) commits an offence and is liable on conviction to a fine not exceeding $200,000.

Despite anything to the contrary in section 25 of the Criminal Procedure Act 2011, Watercare Services Limited may file a charging document for an offence against subsection (1) at any time within 6 months after the time when the matter giving rise to the charge first became known, or should have become known, to Watercare Services Limited.

It is a defence to an offence under subsection (1) if the court is satisfied—

The District Court may, on the application of Watercare Services Limited, grant an injunction restraining a person from committing a breach of the Auckland Regional Council Trade Waste Bylaw 1991.

An injunction may be granted under subsection (4)—

Nothing in the Takeovers Code in force under the Takeovers Act 1993 applies in relation to the acquisition by the Auckland Council (or any council-controlled organisation of the Auckland Council or any subsidiary of a council-controlled organisation of the Auckland Council) of up to a 22.8% shareholding in Auckland International Airport Limited as a result of the reorganisation.

On and from 1 November 2010,—

In this section,—

This section applies if, by operation of section 35 of the Reorganisation Act, the Auckland Council assumes liability for a loan or an incidental arrangement in relation to which an existing local authority has charged a rate or rates revenue as security.

Section 115 of the Local Government Act 2002 applies as if the security had been charged by the Auckland Council.

Every charge to which this section applies must be treated as of equal ranking.

This section applies if, by operation of section 35 of the Reorganisation Act, the Auckland Council assumes liability for security arrangements over rates, granted by existing local authorities, in respect of loans or incidental arrangements (existing security arrangements).

The Governor-General may, by Order in Council made on the recommendation of the Minister, effect the consolidation of the existing security arrangements.

An order must effect the consolidation by—

For the purposes of subsection (2), the order must identify each existing security arrangement granted by an existing local authority that is extinguished by the order.

The Minister must not recommend the making of an order unless he or she—

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

In respect of the following rates, the Council may exercise all the powers and perform all the functions and duties of a local authority under the Local Government (Rating) Act 2002, as if the Council had itself set the rates:

For the purposes of subsection (1), the Council may deliver separate rates assessments and separate rates invoices in respect of the rates set by each existing local authority.

Any money collected by the Council under subsection (1) in respect of a rate set for water supply or wastewater services provided by Watercare Services Limited must be paid to Watercare Services Limited as soon as practicable.

Except as provided in subsection (3), nothing in this Act or any other enactment requires the Council to apply any money collected under this section in any particular way or in any particular part of Auckland.

The Auckland Council must set and assess a transition rate for each rating unit within Auckland for the 2011/2012 financial year.

The rate must be assessed in accordance with—

The rate on each unchanged rating unit must be a uniform percentage variation from the total liability of that rating unit for rates for the 2010/2011 financial year.

The rate on each changed rating unit must be the same uniform percentage variation from the total liability for rates that the changed rating unit would have had for the 2010/2011 financial year had the information recorded in the rating information database for that unit for the 2011/2012 financial year been entered in the database for that unit in the 2010/2011 financial year.

For the purposes of subsections (3) and (4),—

A rates assessment for the 2011/2012 financial year does not have to contain any of the information required by section 45(1) of the Local Government (Rating) Act 2002 that does not apply in the area of the rating unit to which the assessment relates.

In subsection (6), area means the former district of the existing local authority in which the rating unit is situated.

This section prevails over anything to the contrary in the Local Government (Rating) Act 2002.

The Auckland Council must set and assess a wastewater rate for each rating unit within Auckland for the 2011/2012 financial year.

The rate for each rating unit must be a uniform percentage variation (assessed as described in section 33) from the liability of that rating unit for rates set for wastewater services for the 2010/2011 financial year.

The wastewater rate must be set at a level sufficient to meet the wastewater revenue requirements of Watercare Services Limited.

As soon as practicable, the Council must transfer all the money it receives from the wastewater rate to Watercare Services Limited.

In this section, rating unit within Auckland does not include any rating unit within Auckland that—

Other than the rates provided for under sections 33 and 34, the Auckland Council is prohibited from setting any other rate, including a local board targeted rate, for the 2011/2012 financial year.

A local board may not propose any targeted rate for its local board area for the 2011/2012 financial year.

Except as required by sections 33, 34, and 35 of this Act, the Local Government (Rating) Act 2002 applies to the setting, assessment, and collection of rates by the Auckland Council for the 2011/2012 financial year.

Without limiting subsection (1), and to avoid doubt, the Council—

Until the close of 30 June 2012, the Auckland Council is not required to accept payment of rates in respect of a rating unit at any office outside the former district of the existing local authority in which the rating unit is located.

This section prevails over section 52(1)(a) of the Local Government (Rating) Act 2002.

For the 2012/2013 financial year, the Council must set any general rate under section 13 of the Local Government (Rating) Act 2002 using the capital value of land.

The purpose of sections 40 to 43 is to provide a mechanism by which the Auckland Council may manage any significant changes in rating liability during the 3-year period beginning on 1 July 2012 and ending at the close of 30 June 2015 arising from the reorganisation (and the resultant creation of a single rating system for Auckland).

In sections 41 to 43,—

The Council may include in its long-term plan for the period commencing 1 July 2012 a rates transition management policy.

The policy must identify the change limit for each rating year, being the maximum change in rating liability permitted under the policy in relation to an unchanged rating unit in a rating year.

The change limit may be—

The change limit may be an actual amount or a proportion of the previous rates, or both, and, if a differential change limit, the positive and negative components may differ in amount or proportion, or both.

The policy must also describe the estimated impact of the policy, for each rating year, in terms of—

Sections 84(4) and 94 of the Local Government Act 2002 do not apply to an amendment to the policy.

Section 102 of the Local Government Act 2002 applies to the policy as if it were a policy listed in subsection (3) of that section.

This section applies to the calculation of rating liability for rating units within Auckland if the Council adopts a rates transition management policy under section 41 of this Act.

If the current rates on an unchanged rating unit in a rating year differ from the previous rates for the rating unit by more than the change limit specified for the rating year, the total rating liability for the rating unit for the year is—

The adjustment in rating liability described in subsection (2) must be—

A rates assessment under section 45 of the Local Government (Rating) Act 2002 for a rating unit to which subsection (2) applies must also include the following information (in addition to the information required under section 45):

Except as modified by sections 41 and 42 of this Act, the Local Government (Rating) Act 2002 otherwise applies to rates assessed in the 2013/2014 and 2014/2015 rating years by the Council.

Except as modified by sections 38, 41, and 42 of this Act, the Local Government (Rating) Act 2002 otherwise applies to rates assessed in the 2012/2013 rating year by the Council.

To avoid doubt, nothing in this Part affects the ability of the Council to charge rates or use rates revenue as security for a loan in accordance with the Local Government Act 2002.

The planning document prepared by the Transition Agency under section 19A of the Reorganisation Act must be treated as the Council’s long-term plan for the period beginning on 1 November 2010 and ending at the close of 30 June 2012.

The planning document prepared by the Transition Agency under section 19A of the Reorganisation Act must also be treated as the Council’s annual plan for the period beginning on 1 November 2010 and ending at the close of 30 June 2011.

Subsections (1) and (2) do not apply to the following policies included in the planning document:

Despite subsections (1) and (2), Parts 1 and 2 of Schedule 10 of the Local Government Act 2002 do not apply to the planning document.

The Council may amend the planning document—

Without limiting subsection (1), the initial allocation of decision-making responsibility for the non-regulatory activities of the Council between the Council’s governing body and its local boards included in the planning document must be treated as satisfying section 18(1) and (2) of the Local Government (Auckland Council) Act 2009.

On and from 1 November 2010, the policies referred to in clause 4 of Schedule 2 of the Reorganisation Act, included in the planning document prepared by the Transition Agency under section 19A of that Act, must be treated as the policies of the Auckland Council, and may be amended in accordance with section 93 of the Local Government Act 2002.

However, the development contributions policies referred to in clause 4(3)(a) of that schedule must be amended in accordance with section 54 of this Act.

This section applies to—

The policies have effect only within the former district of each of the existing local authorities.

If there is any inconsistency between a policy made by the Auckland Regional Council and a policy made by any of the other existing local authorities, the policy made by the Auckland Regional Council prevails.

The policies must be replaced by the Council with a single integrated policy no later than 30 June 2012.

Despite subsection (4), the following policies must be replaced by the Council with a single integrated policy no later than 30 June 2011:

The Auckland Council must use the special consultative procedure in adopting the single integrated policy described in subsection (5).

A single integrated policy formulated under subsection (4) or (5) may contain different conditions and criteria to be met based on the former districts of the existing local authorities.

Subsection (6) is for the avoidance of doubt.

The initial allocation of decision-making responsibility for the non-regulatory activities of the Council between the Council’s governing body and its local boards included in the planning document prepared by the Transition Agency under section 19A of the Reorganisation Act must be treated as the baseline allocation by the governing body of those responsibilities under section 17 of the Local Government (Auckland Council) Act 2009 until the Council adopts its long-term plan for the period beginning 1 July 2012.

To avoid doubt, the governing body of the Council may, before adopting its long-term plan for the period beginning 1 July 2012, make further allocations of decision-making responsibility in favour of 1 or more local boards, but otherwise must not remove or alter any allocation to which subsection (1) applies.

This section applies to the local board plans required to be adopted by each local board by 31 October 2011 in accordance with section 20(1)(a) of the Local Government (Auckland Council) Act 2009.

Section 20 of that Act applies to each local board plan as if—

This section applies to the local board agreements required to be included in the Council’s annual plan for the 2011/2012 financial year in accordance with section 22 of the Local Government (Auckland Council) Act 2009.

Section 21 of that Act applies to each local board agreement as if—

The Auckland Council must complete and adopt the reports prepared by the existing local authorities under section 29C of the Reorganisation Act.

Sections 98 and 99 of the Local Government Act 2002 apply, with any necessary modifications, to each report completed and adopted under subsection (1) as if each report were an annual report.

The audited financial statements in a report completed and adopted under subsection (1) must be treated as satisfying any obligation on an existing local authority under section 53E of the Securities Act 1978 to have its financial statements audited for the 2009/2010 financial year.

A receiving entity must complete and adopt a report prepared by its terminating organisation under section 40(3) of the Reorganisation Act.

Sections 67 and 68 of the Local Government Act 2002 apply, with any necessary modifications, to a report completed and adopted under subsection (1) as if the report were an annual report.

This section applies to development contributions under subpart 5 of Part 8 of the Local Government Act 2002.

The Auckland Council must use any development contributions it holds, is owed, or may require by operation of section 35 of the Reorganisation Act for the purposes for which they were required by the existing local authorities.

However, if the development contributions are held, owed, or required for water supply or wastewater services infrastructure, section 55 applies.

This section applies to the development contributions policies referred to in clause 4(3)(a) of Schedule 2 of the Reorganisation Act.

Each policy must be amended to remove any power of the Auckland Council to require a development contribution for water supply or wastewater services infrastructure, in accordance with the following procedure:

Each policy may be amended by the Auckland Council under section 106(6) of the Local Government Act 2002 at any time.

The Auckland Council must immediately transfer to Watercare Services Limited any development contribution (or any part of a development contribution) that is or was required for water supply or wastewater services infrastructure and that is—

Subsections (3) to (5) apply to a development contribution—

Sections 204 and 209 of the Local Government Act 2002 apply in relation to the development contribution as if—

If the development contribution is not used for the purpose for which it was required by the close of 30 June 2019, the Auckland Council must refund or return it under section 209(1)(d) of the Local Government Act 2002.

Watercare Services Limited must reimburse the Auckland Council for any development contribution refunded or returned under section 209 of the Local Government Act 2002.

An Auckland water organisation must not require a payment in respect of a development for the same purpose for which a development contribution for water supply or wastewater services infrastructure—

Despite subsection (1), an Auckland water organisation may require another payment for the same purpose if the payment is required to reflect an increase in the scale or intensity of the development since the original contribution was required.

In this section, Auckland water organisation has the same meaning as in section 4(1) of the Local Government (Auckland Council) Act 2009.

This section applies to a development contribution (or any part of a development contribution) that is required for transport infrastructure and that is—

If Auckland Transport undertakes the capital expenditure for which the contribution was required, the Council must transfer the contribution to Auckland Transport as part of the Council’s funding of that expenditure.

This section applies to financial contributions under the Resource Management Act 1991.

The Auckland Council must use any financial contributions it holds or receives by operation of section 35 of the Reorganisation Act in reasonable accordance with the purposes for which they were received by the existing local authorities.

However, if the financial contributions are held or received for water supply or wastewater services infrastructure, section 59 applies.

The Auckland Council must immediately transfer to Watercare Services Limited any financial contribution (or any part of a financial contribution) that is or was required for water supply or wastewater services infrastructure and—

Subsection (3) applies to a financial contribution—

Watercare Services Limited must use the financial contribution in reasonable accordance with the purposes for which the money was received by the existing local authorities or the Auckland Council.

After 1 July 2011, the Auckland Council must not require any financial contribution under section 108 of the Resource Management Act 1991 for the water supply or wastewater services infrastructure of Watercare Services Limited.

This section prevails over section 108 of the Resource Management Act 1991 and applies even if a district plan in force under section 78(2) of this Act authorises a financial contribution to be imposed under that Act.

This section applies to bylaws to which all the following apply:

On and from 1 November 2010, the bylaws are deemed to have been made by Auckland Transport.

Each bylaw remains in force in the area to which it applied at the close of 31 October 2010.

Each bylaw must be reviewed by Auckland Transport at the time and in accordance with any requirements of the enactment under which it was made, or last reviewed, by the existing local authority.

Subsection (4) is for the avoidance of doubt.

In this section, bylaw includes—

This section applies to bylaws to which all the following apply:

On and from 1 November 2010, the bylaws are deemed to have been made by the Auckland Council.

Each bylaw remains in force in the area to which it applied at the close of 31 October 2010 until 31 October 2012, when it is revoked, unless before that date—

The Auckland Council must use the special consultative procedure before confirming, amending, or revoking a bylaw under subsection (3)(a), (b), or (c).

Section 58 of the Waste Minimisation Act 2008 applies to any bylaw described in subsection (1)(a)(i) confirmed or amended under this section as if the date of the confirmation or amendment of the bylaw were the date of the last review of the bylaw.

In this section, bylaw includes—

This section applies to bylaws to which all the following apply:

On and from 1 November 2010 the bylaws are deemed to have been made by the Auckland Council.

Each bylaw remains in force in the area to which it applied at the close of 31 October 2010 until 31 October 2015, when it is revoked, unless before that date—

The Auckland Council must use the special consultative procedure before confirming, amending, or revoking a bylaw under subsection (3)(a), (b), or (c).

If section 159 of the Local Government Act 2002 applies to a bylaw confirmed or amended under this section, for the purposes of that section the date of the confirmation or amendment of the bylaw must be treated as if it were the date of the initial last review of the bylaw.

In this section, bylaw includes—

This section applies to policies to which all the following apply:

On and from 1 November 2010, the policies are deemed to have been made by Auckland Transport.

Each policy remains in force in the area to which it applied at the close of 31 October 2010 until one of the following occurs:

Auckland Transport must review each policy and confirm, amend, or revoke it before the close of 31 October 2015.

This section applies to policies to which all the following apply:

On and from 1 November 2010, the policies are deemed to have been made by the Auckland Council.

Subject to section 156 of the Land Transport Management Act 2003, each policy remains in force in the area to which it applied at the close of 31 October 2010 until one of the following occurs:

Subject to section 156 of the Land Transport Management Act 2003, the Auckland Council must review each policy and confirm, amend, or revoke it before the close of 31 October 2015.

Subsections (2) and (3) apply to warrants to which all the following apply:

On and from 1 November 2010, the warrants are deemed to have been issued by Auckland Transport.

Each warrant remains in force until one of the following occurs:

Subsection (5) applies to warrants to which all the following apply:

Each warrant remains in force until either of the following occurs:

In this section, warrant includes a document or authorisation in the nature of a warrant.

This section applies to warrants to which all the following apply:

On and from 1 November 2010, the warrants are deemed to have been issued by the Auckland Council.

Each warrant remains in force until one of the following occurs:

This section applies to a fee or charge that—

The fee or charge remains in force in the area to which it applied at the close of 31 October 2010 until the Auckland Council—

In subsection (2), Auckland Council means, as the case may be,—

The standing orders prescribed by any Order in Council made under section 46 of the Reorganisation Act remain in force until standing orders adopted by the Auckland Council come into force.

On and from 1 November 2010, the chief executive of the Auckland Council holds all the responsibilities, duties, and powers of the Council that any Act (except the Resource Management Act 1991) allows a local authority to delegate to an officer of the local authority.

On and from 1 November 2010, the chief executive may delegate some or all of the responsibilities, duties, and powers to an officer or employee of the Council, subject to any restrictions on delegation in the relevant Act.

The chief executive, and any person to whom a responsibility, duty, or power has been delegated under subsection (2), holds the responsibility, duty, or power until the earlier of the following:

On and from 1 November 2010, the chief executive of the Auckland Council holds all the responsibilities, duties, and powers of the Council that the Resource Management Act 1991 allows a local authority to delegate to an officer of the local authority.

Despite section 34A(1)(b) of that Act, on and from 1 November 2010, the chief executive may delegate some or all of the responsibilities, duties, and powers to—

A person to whom the chief executive delegates a function, power, or duty under subsection (2) must not subdelegate it.

The chief executive, and any person to whom a responsibility, duty, or power has been delegated under subsection (2), holds the responsibility, duty, or power until the earlier of the following:

This section applies to a delegation that—

On and from 1 November 2010, the delegation must be treated as a delegation to Auckland Transport.

The delegation remains in force until the earlier of the following:

On and from 1 November 2010, the Auckland Council may act as a building consent authority in accordance with the entry of its name in the register of building consent authorities by the chief executive acting under section 52 of the Reorganisation Act.

The name of the Auckland Council remains in the register of building consent authorities for the period that—

The Governor-General may, by Order in Council made on the recommendation of the Minister, extend the date in subsection (2)(b)(ii).

On 1 November 2010, the chief executive must remove from the register of building consent authorities the names of any existing local authorities that are in it.

In this section,—

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

This section applies to the Civil Defence Emergency Management Group established by the existing local authorities under the Civil Defence Emergency Management Act 2002 (CDEMG).

The Civil Defence Emergency Management Co-ordinating Executive Group established by the CDEMG under section 20 of the Civil Defence Emergency Management Act 2002 continues to perform its functions as if—

Anything done by the CDEMG in the performance of its functions or the exercise of its powers continues to have effect on and from 1 November 2010 as if the CDEMG had not been dissolved on 1 November 2010.

Subsection (3) ceases to have effect when the Civil Defence Emergency Management Group established by the Auckland Council (ACCDEMG) under section 22(2) of the Civil Defence Emergency Management Act 2002 replaces the thing done by the CDEMG in the performance of its functions or the exercise of its powers with a thing done by the ACCDEMG.

Subsections (2) and (3) apply to Rural Fire Officers under the Forest and Rural Fires Act 1977 who—

On and from 1 November 2010, each officer—

Subsection (2) ceases to apply to each officer when the earliest of the following occurs:

Subsections (5) and (6) apply to Rural Fire Officers under the Forest and Rural Fires Act 1977 who—

On and from 1 November 2010, each officer must perform his or her functions within the former district of the existing local authority of which he or she was an appointee on 31 October 2010 as if he or she were an appointee of the Auckland Council.

Subsection (5) ceases to apply to each officer when the earliest of the following occurs:

Until the Auckland Council appoints a Principal Rural Fire Officer for Auckland under section 13(1) of the Forest and Rural Fires Act 1977, it may direct a person described in section 75(4) to also perform the functions of his or her office in the following districts:

Section 81 of the Resource Management Act 1991 does not apply to any area included within Auckland by the boundary adjustment Order.

Instead, the relevant parts of section 78 of this Act apply.

Terms defined in the Resource Management Act 1991 have the same meanings when used in this section. References in this section to sections or schedules are references to sections and schedules of the Resource Management Act 1991 unless otherwise specified. A reference to the RMA in this section is a reference to the Resource Management Act 1991.

On and from 1 November 2010, any regional plans or district plans of existing local authorities are deemed to be the regional plans and district plans of the Auckland Council. These plans remain until replaced by an operative regional plan or district plan, as the case may be, made by the Auckland Council.

On and from 1 November 2010, any regional plan of Environment Waikato is deemed to be the regional plan of the Auckland Council, but only to the extent that the plan relates to an area included within Auckland as a result of the boundary adjustment Order. The plan remains until replaced by an operative regional plan made by the Auckland Council.

On and from 1 November 2010, the regional policy statement of the Auckland Regional Council is deemed to be the regional policy statement of the Auckland Council.

On and from 1 November 2010, the district plans of the existing local authorities continue to apply to the same geographic areas as they did immediately before 1 November 2010 until replaced by an operative Auckland Council district plan.

However, nothing limits or affects the Auckland Council amending a plan to which subsection (5) of this section applies under any provision of the RMA.

The first monitoring report required by the Auckland Council under section 35(2A) is required 5 years from 1 November 2010.

For the purposes of sections 184 and 184A, every designation included in the district plans of existing local authorities at the close of 31 October 2010 is deemed to have been included in the district plans of the Auckland Council on 1 November 2010.

Subsection (10) of this section applies to a designation included in the district plan of an existing local authority that lapses in the period beginning with the commencement of this Act and ending on the close of 31 October 2010.

The designation is deemed to continue until 1 November 2015 unless—

Existing designations that are not included in an existing district plan continue for the term for which they were granted by the existing local authority.

For the purposes of section 180(2), the Minister for the Environment is deemed to have been notified of all designations to which subsections (8) and (9) of this section apply.

In the event of any existing local authorities having transferred any RMA functions, powers, or duties to another public authority, the functions, powers, or duties are deemed to have been transferred by the Auckland Council.

Where any change to an operative plan, or variation to a proposed plan, has been publicly notified but the process has not been completed by an existing local authority before 1 November 2010, the process continues on and after 1 November 2010 as if it had been publicly notified by the Auckland Council.

Where any change to a plan, or variation to a proposed plan, relating to an area included within Auckland as a result of the boundary adjustment Order has been publicly notified by any other local authority but the process has not been completed by the local authority before 1 November 2010, the change or variation process continues on and after 1 November 2010 as if it had been publicly notified by the Auckland Council.

Resource consents, certificates of compliance, or other RMA matters granted, issued, or approved by an existing local authority continue to have effect as if granted, issued, or approved by the Auckland Council.

Any matter under the RMA that was lodged, notified, or commenced by or with an existing local authority but which has not been determined or completed by the existing local authority is transferred to the Auckland Council.

Subsections (11), (16), and (17) of this section are for the avoidance of doubt.

This section applies to designations of the existing local authorities—

On and from 1 November 2010, the designations are deemed to have been transferred to Auckland Transport for the purposes of section 180 of the Resource Management Act 1991.

In this section,—

This section applies to the regional growth strategy adopted, before the commencement of this section, by the Auckland Regional Council under section 37SE of the Local Government Act 1974.

Until the Auckland Council adopts a spatial plan under Part 6 of the Local Government (Auckland Council) Act 2009,—

The regional growth strategy has no effect once the Auckland Council adopts the spatial plan.

This section applies to an appeal under the Resource Management Act 1991, lodged before the commencement of this section, against a change or variation to an Auckland planning document prepared and publicly notified under sections 39 and 40 of the Local Government (Auckland) Amendment Act 2004.

The appeal must be determined as if—

The Auckland regional land transport programme prepared by the Auckland Regional Transport Authority under Part 2 of the Land Transport Management Act 2003 for the 3 financial years commencing 1 July 2009—

Subsection (1) is subject to section 91 of this Act.

The regional land transport strategy for Auckland prepared and approved under Schedule 7 of the Land Transport Management Act 2003 on 26 April 2010 must be treated as—

This section applies for the purposes of the Inland Revenue Acts.

In this section,—

Subsections (5) to (15) apply when, in the reorganisation,—

Subsections (16) and (17) apply when, in the reorganisation, an asset of an existing local authority or ARTA or Auckland Regional Holdings that is shares becomes the asset of a council-controlled organisation of the Auckland Council (person B).

On and from the day on which the assets and liabilities become person B’s, person B is deemed to be the same person as person A.

On and from the day on which the voting interests and market value interests become person B’s, person B is deemed to have held the voting interests and market value interests without interruption since person A acquired them.

Everything done by person A before the assets and liabilities and voting interests and market value interests become person B’s is deemed to have been done by person B on the date on which it was done by person A.

Income derived or expenditure incurred by person A before the assets and liabilities become person B’s does not become income derived or expenditure incurred by person B just because the assets and liabilities become person B’s.

If an asset of person A’s that becomes person B’s is anything other than shares, the difference between the asset’s market value and any attributed liability is available subscribed capital of person B.

If person A is a trustee and person B is a company, person A’s tax losses become person B’s tax losses, despite anything to the contrary in the Inland Revenue Acts.

If income from a financial arrangement, trading stock, revenue account property, or depreciable property is exempt income of person A and is not exempt income of person B,—

If income from a financial arrangement, trading stock, revenue account property, or depreciable property is not exempt income of person A and is exempt income of person B,—

If a person (person C) is treated as associated with another person (person D) under subpart YB of the Income Tax Act 2007 at any time before 1 November 2010 only by virtue of the application of any of the other subsections in this section, person C is not treated as associated with person D at that time under subpart YB for the purposes of sections CB 6 to CB 15 of the Income Tax Act 2007.

The voting interests and market value interests of the notional single person in each of the existing local authorities or ARTA or Auckland Regional Holdings become the voting interests and market value interests of the notional single person in the Auckland Council on 1 November 2010.

The notional single person holding the voting interests and market value interests in the Auckland Council is deemed for the purposes of subpart IC of the Income Tax Act 2007 to have held the voting interests and market value interests in any council-controlled organisation established in the reorganisation for any period before 1 November 2010 during which it has had or is deemed to have had 66% or more voting interests and market value interests in any other council-controlled organisation or existing local government organisation.

The proceeds of sale of shares is not assessable income of the Auckland Council or a council-controlled organisation of the Auckland Council if the proceeds become the Council’s or the organisation’s in the following circumstances:

The transfer of shares to the Auckland Council or a council-controlled organisation of the Auckland Council is not assessable income of the Council or the organisation if the transfer occurs in the following circumstances: