2022/84
Cindy Kiro, Governor-General
At Wellington this 28th day of March 2022
Present:Her Excellency the Governor-General in Council
This order is made under section 7AAC of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.
This order is the COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order (No 2) 2022.
This order comes into force on 28 March 2022.
This order amends the COVID-19 Support Payments Scheme (Omicron Outbreak) Order 2022.
(1)
In the heading to clause 9, replace “16 January 2022” with “15 February 2021”.
“16 January 2022”
“15 February 2021”
(2)
After clause 9(1), insert:
(1A)
Clause 6 also applies with the modifications in this clause if—
the person applying for the grant (the applicant) acquired a business or organisation from another person (the vendor) after 15 February 2021 but before 17 January 2022; and
the nature and character of the business or organisation has not substantially changed between the comparator period and the affected revenue period.
Michael Webster,Clerk of the Executive Council.
This order, which comes into force on 28 March 2022, amends the COVID-19 Support Payments Scheme (Omicron Outbreak) Order 2022. The change made by this amending order allows owners of businesses acquired after 15 February 2021 but before 17 January 2022 to use the revenue received by the previous owner of the business during the 2021 comparator period.
Issued under the authority of the Legislation Act 2019.
Date of notification in Gazette: 28 March 2022.
This order is administered by the Inland Revenue Department.