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Taxation (KiwiSaver HomeStart and Remedial Matters) Bill

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Hon Todd McClay

Taxation (KiwiSaver HomeStart and Remedial Matters) Bill

Government Bill

2—3

As reported from the committee of the whole House

Contents

Key

1 Title

2 Commencement

Amendments to KiwiSaver Act 2006

3 KiwiSaver Act 2006 amended

4 Section 4 amended (Interpretation)

5 Section 14 amended (Other situations when automatic enrolment rules do not apply)

5BA Section 228 amended (Regulations)

5B Section 239 inserted (Protection from non-compliance: Taxation (KiwiSaver HomeStart and Remedial Matters) Act 2014)

239 Protection from non-compliance: Taxation (KiwiSaver HomeStart and Remedial Matters) Act 2014

6 Schedule 1 amended (KiwiSaver scheme rules)

6 Schedule 1 amended (KiwiSaver scheme rules)

6B Schedule 1 amended (KiwiSaver scheme rules)

Amendments to Income Tax Act 2007

7 Income Tax Act 2007 amended

8 Section CF 1 amended (Benefits, pensions, compensation, and government grants)

9 Section CW 28 amended (Pensions)

10 Section MA 7 amended (Meaning of full-time earner for family scheme)

10 Section MA 7 amended (Meaning of full-time earner for family scheme)

11 Section RD 5 amended (Salary or wages)

Legislative history


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