COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order 2022: revoked, on 29 March 2024, pursuant to section 203(d) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).

Cindy Kiro, Governor-General

Order in Council

At Wellington this 7th day of March 2022

Present:
Her Excellency the Governor-General 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 Support Payments Scheme (Omicron Outbreak) Amendment Order 2022.

2 Commencement

(1)

This order (other than clause 7) comes into force on 14 March 2022.

(2)

Clause 7 comes into force on 28 March 2022.

3 Principal order

This order amends the COVID-19 Support Payments Scheme (Omicron Outbreak) Order 2022.

4 Clause 3 amended (Interpretation)

In clause 3(1), definition of specified person, replace “clause 5” with “clause 5, 5A, or 5B”.

5 Clause 5 amended (Class of persons who may apply for grant (specified persons))

(1)

In the heading to clause 5, replace “grant” with “first grant”.

(2)

In clause 5(1), replace “a grant” with “a first grant”.

(3)

In clause 5(4), replace “comparator period and the affected revenue period” with “affected revenue period or part of that period and any comparator period or part of that period that fall during the period starting on 3 December 2021”.

6 New clause 5A inserted (Class of persons who may apply for second grant (specified persons))

After clause 5, insert:

5A Class of persons who may apply for second grant (specified persons)

(1)

A person described in clause 5(2) may apply for a second grant under the CSP scheme.

(2)

The person must have—

(a)

experienced the revenue decline specified in clause 6 as a result of 1 or more of the COVID-19 circumstances described in clause 4(1); and

(b)

been operating the business or organisation in relation to which the revenue is received for a period of at least 1 month before 16 February 2022 (but see clause 9 if the person has not); and

(c)

taken all reasonably practicable steps (if any) to minimise revenue losses.

(3)

Clause 5(4) and (6) applies in relation to an application for a second grant under the CSP scheme.

(4)

Clause 5(5) does not apply in relation to an application for a second grant under the CSP scheme.

7 New clause 5B inserted (Class of persons who may apply for third grant (specified persons))

After clause 5A (as inserted by clause 6 of this order), insert:

5B Class of persons who may apply for third grant (specified persons)

(1)

A person described in clause 5(2) may apply for a third grant under the CSP scheme.

(2)

The person must have—

(a)

experienced the revenue decline specified in clause 6 as a result of 1 or more of the COVID-19 circumstances described in clause 4(1); and

(b)

been operating the business or organisation in relation to which the revenue is received for a period of at least 1 month before 16 February 2022 (but see clause 9 if the person has not); and

(c)

taken all reasonably practicable steps (if any) to minimise revenue losses.

(3)

Clause 5(4) and (6) applies in relation to an application for a third grant under the CSP scheme.

(4)

Clause 5(5) does not apply in relation to an application for a third grant under the CSP scheme.

8 Clause 6 amended (Revenue decline required before specified person applies for grant)

Replace clause 6(1) with:

(1)

For the purposes of clauses 5(3)(a), 5A(2)(a), and 5B(2)(a), a specified person must have experienced a minimum 40% decline in revenue in relation to their business or organisation, which is calculated by comparing the following:

(a)

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

(i)

nominated by the person in accordance with the eligibility requirements set by the Commissioner; and

(ii)

that falls—

(A)

in a case where clause 5(3)(a) applies, during the period beginning on 16 February 2022 and ending at the close of 4 April 2022:

(B)

in a case where clause 5A(2)(a) applies, during the period beginning on 7 March 2022 and ending at the close of 4 April 2022:

(C)

in a case where clause 5B(2)(a) applies, during the period beginning on 21 March 2022 and ending at the close of 4 April 2022:

(b)

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

(i)

nominated by the person in accordance with the eligibility requirements set by the Commissioner; and

(ii)

that falls during any of the following:

(A)

the period beginning on 5 January 2021 and ending at the close of 15 February 2021:

(B)

the period beginning on 5 January 2022 and ending at the close of 15 February 2022:

(C)

any other period specified in eligibility requirements determined by the Commissioner that applies to that person’s business or organisation.

9 Clause 7 amended (Amount of grant)

In clause 7(1), replace “the grant” with “each of the grants”.

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 14 March 2022 and 28 March 2022, amends the COVID-19 Support Payments Scheme (Omicron Outbreak) Order 2022. The main changes made by this amending order are as follows:

eligible applicants will now be able to apply for 3 payments, instead of 1:
applicants will be able to select comparator periods to measure their drop in revenue from the period starting on 5 January 2021 and ending at the close of 15 February 2021:
applicants will now be able to get second and third payments (but not first payments) even though they have received or are receiving an emergency grant from the Ministry for Culture and Heritage.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 10 March 2022.

Notes

1 General

This is a consolidation of the COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order 2022 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(d)

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COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order 2022