COVID-19 Resurgence Support Payments Scheme (March 2021) Order 2021: revoked, on 29 March 2024, by section 203(c) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).

Patsy Reddy, Governor-General

Order in Council

At Wellington this 1st day of March 2021

Present:
The Right Hon Jacinda Ardern presiding in Council

Note

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This order is administered by the Inland Revenue Department.

This order is made under section 7AAC of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.

Order

1 Title

This order is the COVID-19 Resurgence Support Payments Scheme (March 2021) Order 2021.

2 Commencement

This order comes into force on 8 March 2021.

3 Interpretation

(1)

In this order, unless the context otherwise requires,—

7-day period means a period of 7 consecutive days

Commissioner means the Commissioner of Inland Revenue

CRSP scheme means the COVID-19 resurgence support payments scheme

full-time equivalent worker means a person who is an employee and who regularly works 20 or more hours a week

part-time equivalent worker means a person who is an employee and who regularly works less than 20 hours per week

specified person means—

(a)

an individual who is self-employed:

(b)

a body corporate or an unincorporated body:

(c)

a registered charity:

(d)

an incorporated society:

(e)

a post-settlement governance entity:

(f)

a trust:

(g)

a partnership (as defined in sections 8 and 9 of the Partnership Law Act 2019):

(h)

any department of State or organisation in the State services (as defined in section 5 of the Public Service Act 2020) that is approved by the Minister of Finance as a participant in the CRSP scheme:

(i)

a non-government organisation:

(j)

a pre-revenue firm:

(k)

a joint venture.

(2)

For the purposes of this order, a part-time equivalent worker must be treated as 0.6 of a full-time equivalent worker.

4 Operation of CRSP scheme

(1)

The CRSP scheme, as activated on 23 February 2021 under the COVID-19 Resurgence Support Payments Scheme (February 2021) Order 2021, is continued as set out in this order.

(2)

The CRSP scheme continues until the first working day that is at least 1 month after the relevant date.

(3)

The relevant date is the first date, on or after 7 March 2021, on which all areas of New Zealand are at COVID-19 alert level 1.

5 Eligible persons for grant (February 2021)

A specified person living, or if a non-natural person registered or otherwise established, in New Zealand is eligible to receive a grant of money under the CRSP scheme if—

(a)

the person has a minimum 30% decline in revenue in relation to their business or organisation, which is calculated by comparing the following:

(i)

the revenue received by the person during a 7-day period nominated by the person—

(A)

in accordance with the eligibility criteria set by the Commissioner; and

(B)

which period must be during the period starting on 15 February 2021 and ending immediately before 11.59 pm on 22 February 2021:

(ii)

the revenue received by the person during a 7-day period nominated by the person—

(A)

in accordance with eligibility criteria set by the Commissioner; and

(B)

which period must be during the comparator period set by the Commissioner that applies to that person’s business or organisation; and

(b)

the person has been operating the business or organisation in relation to which the revenue is received for a period of at least 6 months before 15 February 2021.

6 Eligible persons for grant (March 2021)

A specified person living, or if a non-natural person registered or otherwise established, in New Zealand is eligible to receive a grant of money under the CRSP scheme if—

(a)

the person has a minimum 30% decline in revenue in relation to their business or organisation, which is calculated by comparing the following:

(i)

the revenue received by the person during a 7-day period nominated by the person—

(A)

in accordance with the eligibility criteria set by the Commissioner; and

(B)

which period must be during the period starting on 28 February 2021 and ending immediately before the first date, on or after 7 March 2021, on which all areas of New Zealand return to COVID-19 alert level 1:

(ii)

the revenue received by the person during a 7-day period nominated by the person—

(A)

in accordance with eligibility criteria set by the Commissioner; and

(B)

which period must be during the comparator period set by the Commissioner that applies to that person’s business or organisation; and

(b)

the person has been operating the business or organisation in relation to which the revenue is received for a period of at least 6 months before 28 February 2021.

7 Amount of grant

(1)

A person eligible to receive a grant of money under clause 5 is eligible for 1 payment only under that clause of an amount calculated under subclauses (4) and (5).

(2)

A person eligible to receive a grant of money under clause 6 is eligible for 1 payment only under that clause of an amount calculated under subclauses (4) and (5).

(3)

A person may receive a grant of money under clause 5 and another under clause 6.

(4)

The amount of each grant is the lesser of the following:

(a)

$1,500 plus an additional amount of $400 for each full-time equivalent worker employed by the person (up to a maximum of 50 full-time equivalent workers); or

(b)

4 times the amount by which the eligible person’s revenue has declined (as calculated in accordance with clause 5 or 6, as the case requires, and declared by the person in their application).

(5)

For the purposes of calculating the number of full-time equivalent workers employed by a person, the number of full-time and part-time workers must be added together (applying clause 3(2)) and if that addition produces a fraction it must be rounded up to the nearest whole number.

8 Revocation

The COVID-19 Resurgence Support Payments Scheme (February 2021) Order 2021 (LI 2021/12) is revoked.

9 Transitional, savings, and related provisions

The transitional, savings, and related provisions set out in the Schedule have effect according to their terms.

Schedule Transitional, savings, and related provisions

cl 9

Part 1 Provisions relating to this order as made

1 Persons who received grant under previous order may not receive grant under clause 5

(1)

This clause applies to a person who received a grant of money under the previous order.

(2)

The person may not receive a grant of money under clause 5.

(3)

However, the person may receive a grant of money under clause 6.

(4)

In this clause, previous order means the COVID-19 Resurgence Support Payments Scheme (February 2021) Order 2021, as revoked by clause 8.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 8 March 2021, continues the COVID-19 resurgence support payments scheme. This order continues to allow eligible persons to receive a grant of money in respect of a loss of revenue over the period from 15 to 22 February 2021 (see clause 5). It also allows eligible persons to receive a grant of money in respect of a loss of revenue over the period from 28 February 2021 until the first date, on or after 7 March 2021, on which all of New Zealand returns to COVID-19 alert level 1 (see clause 6). The order allows eligible persons to receive a grant of money in respect of both the period described in clause 5 and the period described in clause 6.

This order revokes and replaces the COVID-19 Resurgence Support Payments Scheme (February 2021) Order 2021 (the previous order). A person who received a grant of money in accordance with the previous order cannot receive another grant of money in accordance with clause 5 of this order. However, a person who made an application under the previous order, but has not yet received a grant of money under that order, is not required to make a new application in order to receive a grant of money under clause 5 of this order.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 4 March 2021.

Notes

1 General

This is a consolidation of the COVID-19 Resurgence Support Payments Scheme (March 2021) Order 2021 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.

4 Amendments incorporated in this consolidation

Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11): section 203(c)

COVID-19 Resurgence Support Payments Scheme (March 2021) Order 2021