1	Title
2	Commencement
3	Repeal of this Act
4	Purposes
5	Interpretation
6	Authority to incur expenses
7	Authority to incur capital expenditure
8	Authority to make capital injections
	Legislative history
	Administrative information

The Parliament of New Zealand enacts as follows:

1 Title

This Act is the Imprest Supply (Second for 2025/26) Act 2025.

2 Commencement

This Act comes into force on 18 September 2025.

Section 2: editorial change made by the PCO, on 10 October 2025, under sections 86(1) and 87(m) of the Legislation Act 2019 (2019 No 58).

3 Repeal of this Act

This Act is repealed on the close of 30 June 2026.

4 Purposes

The purposes of this Act are—

(a)

to authorise expenses and capital expenditure to be incurred by the Crown and Offices of Parliament during the 2025/26 year in advance of appropriation in an Appropriation Act; and

(b)

to authorise capital injections to be made to departments and Offices of Parliament during the 2025/26 year in advance of authorisation under an Appropriation Act.

5 Interpretation

(1)

In this Act, unless the context otherwise requires,—

2025/26 year means the financial year ending with 30 June 2026

capital expenditure has the meaning given to it by section 2(1) of the Public Finance Act 1989, but excludes capital expenditure that is included in the definition of expenses in this subsection

department has the meaning given to it by section 2(1) of the Public Finance Act 1989, but excludes an intelligence and security department

expenses has the meaning given to it by section 2(1) of the Public Finance Act 1989, but also includes—

(a)

capital expenditure incurred by an intelligence and security department; and

(b)

non-departmental capital expenditure incurred in advance of a multi-category appropriation.

(2)

Terms or expressions used and not defined in this Act but defined in the Public Finance Act 1989 have, in this Act, the same meanings as in the Public Finance Act 1989.

6 Authority to incur expenses

(1)

Expenses may, during the 2025/26 year, be incurred in advance of appropriation in relation to any Vote.

(2)

Expenses incurred under subsection (1) must not exceed in the aggregate the sum of $16,000 million.

7 Authority to incur capital expenditure

(1)

Capital expenditure may, during the 2025/26 year, be incurred in advance of appropriation in relation to any Vote.

(2)

Capital expenditure incurred under subsection (1) must not exceed in the aggregate the sum of $42,000 million.

8 Authority to make capital injections

(1)

Capital injections may, during the 2025/26 year, be made to any department or Office of Parliament in advance of authorisation under an Appropriation Act.

(2)

Capital injections made under subsection (1) must not exceed in the aggregate the sum of $1,000 million.

Legislative history

11 September 2025		Introduction (Bill 202–1), first reading, second reading, third reading
17 September 2025		Royal assent

This Act is administered by the Treasury.

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Imprest Supply (Second for 2025/26) Act 2025