This bill amends the Income Tax Act 2007, the Student Loan Scheme Act 2011, and the Tax Administration Act 1994, and contains tax measures announced as part of Budget 2026.
This bill has been accorded urgency in the House,
bypassing select committee and its submission window.
It passed in a single sitting day.
First detected 11 July 2026, 9:21am UTC.
Member in charge:
Hon Simon Watts
· Government bill
· No. 320-1
· urgency accorded 28 May 2026 (the introduction and passing through all stages of)
The avenues that remain: petitions to
Parliament (including seeking amendment or repeal); consultation on the regulations
that often follow an Act, which do carry public submission windows; and
the member in charge
or your electorate MP
on implementation problems — post-passage corrections ride in later amendment bills.
Dates are sitting days as recorded by the Office of the Clerk; a sitting extended under
urgency continues under its original day. Readings are decided by party
vote: each party casts its members’ votes en bloc (proxies included), so
the whole House needn’t be present and individual attendance isn’t recorded
— the party-by-party tally for each reading is in that day’s Hansard, linked
per stage above.
Who spoke in the debates
Members who took a call in this bill’s debates, from our Hansard corpus. Under
urgency several bills are often debated together (a “cognate” debate), so
speakers may be addressing the group of bills.
Topics in the OpenBrief corpus matched to this bill’s title, with their volume over
the last six weeks — how loud the subject already was when urgency was moved. This
is retrieval against our existing corpus, not model judgement.
AI-assisted analysis · every claim links to primary source ·
corrections
Published 12 Jul 2026, 7:22pm UTC (separate from, and later than, the alert timestamp above)
· model: claude-opus-4-8
In short: Caps donation tax credits at gifts of $100,000, exempts non-resident aircraft dry-lease income, taxes shareholder loans after company removal, and simplifies Working for Families rules.
What changes
Changes a thresholdThe maximum gifts of money eligible for the donation tax credit in a tax year is limited to the lesser of $100,000 and the person's taxable income.
cl 6 → Income Tax Act 2007, s LD 1
· affects: individual taxpayers who make charitable donations, large donors
· confidence: high
The bill text this is based on
“In section LD 1(3), after “limited to”, insert “the lesser of $100,000 and”.”
Creates an obligationA shareholder, director, or their relative with a financial arrangement with a company removed from the register is treated as discharged from remaining payments six months after removal, triggering a base price adjustment.
cl 5 → Income Tax Act 2007, s EW 29
· affects: shareholders of removed companies, directors of removed companies, relatives of such shareholders or directors
· confidence: high
The bill text this is based on
“is treated as having been discharged from making all remaining payments under the arrangement without fully adequate consideration on the date that is 6 months after the removal date”
Creates a rightIncome derived by a non-resident from providing the use of an aircraft or aircraft parts in New Zealand under a dry lease is exempt income.
cl 4 → Income Tax Act 2007, s CW 56B
· affects: non-resident aircraft lessors, New Zealand businesses leasing aircraft
· confidence: high
The bill text this is based on
“An amount of income derived by a non-resident from providing the use of, or right to use, in New Zealand, an aircraft or parts of an aircraft under a dry lease is exempt income.”
Changes a thresholdWorking for Families eligibility requires both the caregiver and dependent child to ordinarily reside and be physically present in New Zealand, replacing the previous tax residency test.
cl 17 → Income Tax Act 2007, s MC 5
· affects: Working for Families recipients, principal caregivers, dependent children
· confidence: high
The bill text this is based on
“the person referred to in section MC 2 meets the person’s presence requirements in subsection (2):”
Changes a thresholdA Working for Families recipient absent from New Zealand for more than 42 continuous days is treated as present only for the first 42 days, subject to specified exemptions.
cl 18 → Income Tax Act 2007, s MC 5B
· affects: Working for Families recipients travelling overseas, children of recipients
· confidence: high
The bill text this is based on
“If the person or child is absent from New Zealand for a continuous period of more than 42 days, they are treated as being present in New Zealand only on the first 42 days of that period.”
Expands a powerCertain family scheme income adjustments for employee benefits and trust payments apply only if an Order in Council specifies they apply for the income year.
cl 13 → Income Tax Act 2007, s MB 7B
· affects: Working for Families recipients, the Governor-General, the Minister of Revenue
· confidence: high
The bill text this is based on
“The Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, specify that this section applies for an income year.”
Narrows a powerOverseas pensions, retirement scheme contributions, and superannuation and retirement savings distributions are removed from the calculation of family scheme income.
cl 8 → Income Tax Act 2007, s MB 1
· affects: Working for Families recipients receiving pensions or scheme distributions
· confidence: medium
individual taxpayers who make charitable donationslarge donorsshareholders of removed companiesdirectors of removed companiesrelatives of such shareholders or directorsnon-resident aircraft lessorsNew Zealand businesses leasing aircraftWorking for Families recipientsprincipal caregiversdependent childrenWorking for Families recipients travelling overseaschildren of recipientsWorking for Families recipients with other paymentsthe Governor-Generalthe Minister of RevenueWorking for Families recipients receiving pensions or scheme distributions
Scrutiny
Passed without a select committee stage — it passed in a single sitting day.
Retrospective: yes
Gaps we can see.
Clauses whose effect could not be established from the bill text alone:
cl 7 (repeals definition of New Zealand resident in s MA 8 — effect on family scheme depends on target Act text), cl 9 (consequential amendments to s MB 4 for main income equalisation accounts — target text not shown), cl 12 (consequential amendments to s MB 7 — target text not shown), cl 22(5) (confines family member definition to s CW 31 — effect requires s CW 31 text), cl 25 (replaces cross-heading above s 215 SLSA — purely descriptive relocation), cl 26 (inserts s 215A SLSA relocating empowering provision — effect on adjusted net income depends on SLSA text), cl 27 (relocates Schedule 38 contents to SLSA Schedule 3 clause 5 — net effect neutral relocation), cl 28 (repeals s 225C TAA as consequence of relocation), commencement.
Method: the model reads the bill as published (claude-opus-4-8); every claim above carries a
verbatim span of that text, checked mechanically — claims that fail the check are
dropped, not softened. Text analysed from
an archived copy of the
official text.
Full methodology →
The law, before and after
Deterministic — no AI involved
Every amendment instruction in the bill, executed mechanically against the archived text
of the Act it changes. Struck text is removed,
highlighted text is added.
6 operations resolved; 32 listed with
the reason they couldn’t be — a visible gap, not a hidden one.
Income Tax Act 2007 · 6 resolved, 32 unresolved
New provisioncl 4 — New section CW 56B inserted (Non-residents providing use of aircraft in New Zealand)
(section CW 56)
The bill says: After section CW 56, insert:
CW 56B Non-residents providing use of aircraft in New Zealand
An amount of income derived by a non-resident from providing the use of, or right to use, in New Zealand, an aircraft or parts of an aircraft under a dry lease is exempt income.
Before-text from
the Act
New provisioncl 5 — Section EW 29 amended (When calculation of base price adjustment required)
(section EW 29(9))
The bill says: After section EW 29(9), insert:
Treated as discharged if company removed from register
(9B) For the purposes of this subpart, a person who is a party to a financial arrangement with a removed company at the time the company is removed from the register of companies (the removal date) is treated as having been discharged from making all remaining payments under the arrangement without fully adequate consideration on the date that is 6 months after the removal date if, on the removal date, the person is—
a shareholder or director of the company; or
an associated person under section YB 4 (Two relatives) of a person referred to in paragraph (a).
Meaning of removed company
(9C) For the purposes of this section, a removed company is a company that is removed from the register of companies under section 317 of the Companies Act 1993, other than for the ground specified in section 318(1)(a) of that Act.
Before-text from
the Act
Shown as writtencl 5 — Section EW 29 amended (When calculation of base price adjustment required)
(section EW 29)
The bill says: In section EW 29, list of defined terms, insert "company", "director", "removed company", and "shareholder".
We haven’t applied this one as a diff: provision EW isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
shareholder
Shown as writtencl 6 — Section LD 1 amended (Tax credits for charitable or other public benefit gifts)
(section LD 1(3))
The bill says: In section LD 1(3), after "limited to", insert "the lesser of $100,000 and".
We haven’t applied this one as a diff: provision LD isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
the lesser of $100,000 and
Shown as writtencl 7 — Section MA 8 amended (Some definitions for family scheme)
(section MA, definition of New Zealand resident)
The bill says: In section MA 8, repeal the definition of New Zealand resident.
We haven’t applied this one as a diff: the definition of “New Zealand resident” isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been added or renamed since.
Shown as writtencl 8 — Section MB 1 amended (Adjustments for calculation of family scheme income)
(section MB 1(2), other than the heading)
The bill says: Replace section MB 1(2), other than the heading, with:
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
The new text the bill supplies:
(2) For the purposes of subsection (1), an amount derived by the person in the income year is not treated as exempt income if it is an amount referred to in section CW 32 (Maintenance payments).
Shown as writtencl 8 — Section MB 1 amended (Adjustments for calculation of family scheme income)
(section MB 1(5B), (5C), (5D), and (5E))
The bill says: Repeal section MB 1(5B), (5C), (5D), and (5E).
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 8 — Section MB 1 amended (Adjustments for calculation of family scheme income)
(section MB 1)
The bill says: In section MB 1, list of defined terms, delete "business", "Commissioner", "depreciation loss", "excluded income", "income from employment", "income tax", "main income equalisation account", "main income equalisation deposit", "main income equalisation refund", "qualifying company", "retirement scheme contribution", "salary or wages", "shareholder", "tax loss", and "tax year".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
tax year
Shown as writtencl 9 — Section MB 4 amended (Family scheme income of major shareholders in close companies)
(section MB 4(2)(b))
The bill says: In section MB 4(2)(b), delete ", adjusted, if applicable, by subsections (7) and (8) for main income equalisation account amounts".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
Shown as writtencl 9 — Section MB 4 amended (Family scheme income of major shareholders in close companies)
(section MB 4(7) and (8))
The bill says: Repeal section MB 4(7) and (8).
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 9 — Section MB 4 amended (Family scheme income of major shareholders in close companies)
(section MB 4)
The bill says: In section MB 4, list of defined terms, delete "main income equalisation account", "main income equalisation deposit", "main income equalisation refund", and "share".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
share
Shown as writtencl 10 — Section MB 5 repealed (Treatment of distributions from superannuation schemes)
(section MB 5)
The bill says: Repeal section MB 5.
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 11 — Section MB 6 repealed (Treatment of distributions from retirement savings schemes)
(section MB 6)
The bill says: Repeal section MB 6.
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 12 — Section MB 7 amended (Family scheme income of settlor of trust)
(section MB 7(2B))
The bill says: In section MB 7(2B), delete ", adjusted, if applicable, by subsections (7) and (8) for main income equalisation account amounts".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
Shown as writtencl 12 — Section MB 7 amended (Family scheme income of settlor of trust)
(section MB 7(7) and (8))
The bill says: Repeal section MB 7(7) and (8).
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 12 — Section MB 7 amended (Family scheme income of settlor of trust)
(section MB 7)
The bill says: In section MB 7, list of defined terms, delete "main income equalisation account", "main income equalisation deposit", and "main income equalisation refund".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
main income equalisation refund
Shown as writtencl 13 — Section MB 7B amended (Family scheme income from employment benefits: employees not controlling shareholders)
(section MB 7B(1))
The bill says: In section MB 7B(1), replace "This section applies" with "If an Order in Council under subsection (4) specifies that this section applies for an income year, this section applies"
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
If an Order in Council under subsection (4) specifies that this section applies for an income year, this section applies
Shown as writtencl 13 — Section MB 7B amended (Family scheme income from employment benefits: employees not controlling shareholders)
(section MB 7B(1))
The bill says: In section MB 7B(1), replace "for an income year when" with "for the income year when".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
for the income year when
Shown as writtencl 13 — Section MB 7B amended (Family scheme income from employment benefits: employees not controlling shareholders)
(section MB 7B(1))
The bill says: In section MB 7B(1), After section MB 7B(3), insert:
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
Order in Council
(4) The Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, specify that this section applies for an income year.
Timing of Order in Council
(5) An Order in Council under subsection (4) must be published under the Legislation Act 2019 no later than 1 December in each year and must apply for the income year commencing on the following 1 April.
Secondary legislation
(6) An Order in Council under subsection (4) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).
Shown as writtencl 14 — Section MB 10 repealed (Family scheme income from certain pensions and annuities)
(section MB 10)
The bill says: Repeal section MB 10.
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 15 — Section MB 12B amended (Family scheme income from trusts, not being beneficiary income, and where recipient not settlor)
(section MB 12B(1))
The bill says: In section MB 12B(1), replace "This section applies" with "If an Order in Council under subsection (4) specifies that this section applies for an income year, this section applies"
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
If an Order in Council under subsection (4) specifies that this section applies for an income year, this section applies
Shown as writtencl 15 — Section MB 12B amended (Family scheme income from trusts, not being beneficiary income, and where recipient not settlor)
(section MB 12B(1))
The bill says: In section MB 12B(1), replace "for an income year when" with "for the income year when".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
for the income year when
Shown as writtencl 15 — Section MB 12B amended (Family scheme income from trusts, not being beneficiary income, and where recipient not settlor)
(section MB 12B(1))
The bill says: In section MB 12B(1), After section MB 12B(3), insert:
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
Order in Council
(4) The Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, specify that this section applies for an income year.
Timing of Order in Council
(5) An Order in Council under subsection (4) must be published under the Legislation Act 2019 no later than 1 December in each year and must apply for the income year commencing on the following 1 April.
Secondary legislation
(6) An Order in Council under subsection (4) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).
Shown as writtencl 16 — Section MB 13 amended (Family scheme income from other payments)
(section MB 13(3))
The bill says: In section MB 13(3), replace "$5,000" with "$8,000".
We haven’t applied this one as a diff: provision MB isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
The new text the bill supplies:
$8,000
Shown as writtencl 17 — Section MC 5 replaced (Third requirement: residence or entitlement to emergency benefit)
(section MC 5)
The bill says: Replace section MC 5 with:
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
The new text the bill supplies:
MC 5 Third requirement: presence or entitlement to emergency benefit
Third requirement
(1) The third requirement is that—
the person referred to in section MC 2 is entitled to receive an emergency benefit under section 63 or 64 of the Social Security Act 2018; or
all of the following are met:
the person referred to in section MC 2 meets the person’s presence requirements in subsection (2):
the child referred to in section MC 4 meets the child’s presence requirements in subsection (3):
either the person or the child or both meet the lawful presence requirement in subsection (4).
Presence requirements for person
(2) The person meets the person’s presence requirements if the person—
ordinarily resides in New Zealand; and
is not a transitional resident or the spouse, civil union partner, or de facto partner of a transitional resident; and
is present in New Zealand on the days for which the person has a tax credit under any of sections MD 1 (Abating WFF tax credit), ME 1 (Minimum family tax credit), and MG 1 (Best Start tax credit entitlement); and
either—
has been present in New Zealand at any time for a continuous period of 12 months; or
is recognised as a refugee, within the meaning of section 126 of the Immigration Act 2009, who has been brought to New Zealand.
Presence requirements for child
(3) The child meets the child’s presence requirements if the child—
ordinarily resides in New Zealand; and
is present in New Zealand for the entitlement period.
Lawful presence under Immigration Act
(4) Either the person or the child or both must be lawfully present in New Zealand under the Immigration Act 2009 other than under a temporary entry class visa.
Presence for part days
(5) For the purposes of this section, being present in New Zealand for part of a day is treated as being present in New Zealand for the whole day and not absent for any part of the day.
Relationship with subject matter
(6) This section is modified by sections MC 5B and MC 5C.
New provisioncl 18 — New sections MC 5B and MC 5C inserted
(section MC 5)
The bill says: After section MC 5, insert:
MC 5B Modification of presence requirements for temporary absences
What this section does
(1) This section modifies the presence requirements in section MC 5 for the purpose of applying those requirements to a person or a child when the person or child is absent from New Zealand on a temporary basis.
Periods of 42 days or less
(2) If the person or child is absent from New Zealand for a continuous period of 42 days or less, they are treated as being present in New Zealand on all the days in that period.
Periods of more than 42 days
(3) If the person or child is absent from New Zealand for a continuous period of more than 42 days, they are treated as being present in New Zealand only on the first 42 days of that period.
When subsection (5) applies
(4) Subsection (5) applies if the person or child—
is absent from New Zealand for a continuous period of more than 42 days; and
returns to New Zealand; and
is absent from New Zealand for a subsequent period within 42 days of their return.
Trips within 42 days of each other
(5) Despite subsections (2) and (3), the person or child is not treated as being present in New Zealand on any day in the subsequent period referred to in subsection (4)(c).
Return travel delayed or prevented
(6) If the intended return to New Zealand of a person or a child is delayed or prevented because of the occurrence of a natural disaster, either in New Zealand or outside New Zealand, or a crisis event, the person or child is treated as being present in New Zealand for the period starting on the day of their intended return and ending on the first day they could reasonably practicably return to New Zealand.
Meaning of crisis event
(7) For the purposes of this section and section MD 7B (Modification of presence requirements for temporary absences), a crisis event—
means an unexpected global or regional event; and
includes an act of war, terrorist activity, political or social unrest, pandemic, or industrial action; and
is not unexpected if,—
while the person or child was present in New Zealand, the New Zealand Ministry of Foreign Affairs and Trade had published a warning not to travel to a country affected by the event; and
the person or child travelled to that country regardless of the warning.
Notification and evidence
(8) A person who has a tax credit arising under any of sections MD 1 (Abating WFF tax credit), ME 1 (Minimum family tax credit), and MG 1 (Best Start tax credit entitlement) must—
notify the Commissioner if subsection (6) applies; and
provide evidence satisfactory to the Commissioner—
of the day of their intended return that was delayed or prevented and the reason for that delay or prevention; and
that a specified day is the first day they could reasonably practicably return to New Zealand.
Presence for part days
(9) For the purposes of this section, being present in New Zealand for part of a day is treated as being present in New Zealand for the whole day and not absent for any part of the day.
Relationship with section MC 5C
(10) Section MC 5C overrides this section.
MC 5C Modification of presence requirements for certain types of absences
What this section does
(1) This section modifies the presence requirements in section MC 5 for the purpose of applying those requirements to a person or a child when the person or child is absent from New Zealand for a continuous period of more than 42 days.
Absence for schooling
(2) A child who is absent from New Zealand is treated as being present in New Zealand for the period of their absence if the absence is to attend—
primary or secondary schooling outside New Zealand:
a sporting or cultural tour or event outside New Zealand.
Absence for Government service
(3) A person, and any child who accompanies that person, who is absent from New Zealand is treated as being present in New Zealand for the period of their absence if the person is absent—
in the service, in any capacity, of the New Zealand Government; or
because they are accompanying their spouse, civil union partner, or de facto partner who is in the service, in any capacity, of the New Zealand Government.
Absence for other events
(4) A person or child who is absent from New Zealand is treated as being present in New Zealand for that part of the period of their absence that is the result of any of the following:
the death, serious illness, or serious injury of the person, child, or a family member of either the person or the child:
the person, child, or a family member of either the person or the child is seeking medical treatment not available in New Zealand:
the person, child, or a family member of either the person or the child is subject to, or been called as a witness to, criminal proceedings outside New Zealand.
Notification and evidence
(5) A person who has a tax credit arising under any of sections MD 1 (Abating WFF tax credit), ME 1 (Minimum family tax credit), and MG 1 (Best Start tax credit entitlement) must—
notify the Commissioner if any of the circumstances set out in subsections (2) to (4) apply to the person or the child; and
provide evidence satisfactory to the Commissioner of the circumstances.
Relationship with section MC 5B
(6) This section overrides section MC 5B.
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
The new text the bill supplies:
MD 7 Third requirement: presence
Third requirement
(1) The third requirement for an entitlement to an in-work tax credit is that—
the person referred to in section MD 4 meets the person’s presence requirements in subsection (2); and
the child referred to in section MD 4 meets the child’s presence requirements in subsection (3); and
either the person or the child or both meet the lawful presence requirement in subsection (4).
Presence requirements for person
(2) The person meets the person’s presence requirements if the person—
ordinarily resides in New Zealand; and
is not a transitional resident or the spouse, civil union partner, or de facto partner of a transitional resident; and
is present in New Zealand on the days for which the person has a tax credit under section MD 1; and
either—
has been present in New Zealand at any time for a continuous period of 12 months; or
is recognised as a refugee, within the meaning of section 126 of the Immigration Act 2009, who has been brought to New Zealand.
Presence requirements for child
(3) The child meets the child’s presence requirements if the child—
ordinarily resides in New Zealand; and
is present in New Zealand for the entitlement period.
Lawful presence under Immigration Act
(4) Either the person or the child or both must be lawfully present in New Zealand under the Immigration Act 2009 other than under a temporary entry class visa.
Presence for part days
(5) For the purposes of this section, being present in New Zealand for part of a day is treated as being present in New Zealand for the whole day and not absent for any part of the day.
Relationship with subject matter
(6) This section is modified by sections MD 7B and MD 7C.
New provisioncl 20 — New sections MD 7B and MD 7C inserted
(section MD 7)
The bill says: After section MD 7, insert:
MD 7B Modification of presence requirements for temporary absences
When this section applies
(1) This section modifies the presence requirements in section MD 7 for the purpose of applying those requirements to a person or a child when the person or child is absent from New Zealand on a temporary basis.
Periods of 42 days or less
(2) If the person or child is absent from New Zealand for a continuous period of 42 days or less, they are treated as being present in New Zealand on all the days in that period.
Periods of more than 42 days
(3) If the person or child is absent from New Zealand for a continuous period of more than 42 days, they are treated as being present in New Zealand only on the first 42 days of that period.
When subsection (5) applies
(4) Subsection (5) applies if the person or child—
is absent from New Zealand for a continuous period of more than 42 days; and
returns to New Zealand; and
is absent from New Zealand for a subsequent period within 42 days of their return.
Trips within 42 days of each other
(5) Despite subsections (2) and (3), the person or child is not treated as being present in New Zealand on any day in the subsequent period referred to in subsection (4)(c).
Return travel delayed or prevented
(6) If the intended return to New Zealand of a person or a child is delayed or prevented because of the occurrence of a natural disaster, either in New Zealand or outside New Zealand, or a crisis event, the person or child is treated as being present in New Zealand for the period starting on the day of their intended return and ending on the first day they could reasonably practicably return to New Zealand.
Notification and evidence
(7) A person who has a tax credit arising under any of sections MD 1, ME 1 (Minimum family tax credit), and MG 1 (Best Start tax credit entitlement) must—
notify the Commissioner if subsection (6) applies; and
provide evidence satisfactory to the Commissioner—
of the day of their intended return that was delayed or prevented and the reason for that delay or prevention; and
that a specified day is the first day they could reasonably practicably return to New Zealand.
Presence for part days
(8) For the purposes of this section, being present in New Zealand for part of a day is treated as being present in New Zealand for the whole day and not absent for any part of the day.
Relationship with section MD 7C
(9) Section MD 7C overrides this section.
MD 7C Modification of presence requirements for certain types of absences
What this section does
(1) This section modifies the presence requirements in section MD 7 for the purpose of applying those requirements to a person or a child when the person or child is absent from New Zealand for a continuous period of more than 42 days.
Absence for schooling
(2) A child who is absent from New Zealand is treated as being present in New Zealand for the period of their absence if the absence is to attend—
primary or secondary schooling outside New Zealand:
a sporting or cultural tour or event outside New Zealand.
Absence for Government service
(3) A person, and any child who accompanies that person, who is absent from New Zealand is treated as being present in New Zealand for the period of their absence if the person is absent—
in the service, in any capacity, of the New Zealand Government; or
because they are accompanying their spouse, civil union partner, or de facto partner who is in the service, in any capacity, of the New Zealand Government.
Absence for other events
(4) A person or child who is absent from New Zealand is treated as being present in New Zealand for that part of the period of their absence that is the result of any of the following:
the death, serious illness, or serious injury of the person, child, or a family member of either the person or the child:
the person, child, or a family member of either the person or the child is seeking medical treatment not available in New Zealand:
the person, child, or a family member of either the person or the child is subject to, or been called as a witness to, criminal proceedings outside New Zealand.
Notification and evidence
(5) A person who has a tax credit arising under any of sections MD 1, ME 1 (Minimum family tax credit), and MG 1 (Best Start tax credit entitlement) must—
notify the Commissioner if any of the circumstances set out in subsections (2) to (4) apply to the person or the child; and
provide evidence satisfactory to the Commissioner of the circumstances.
Relationship with section MD 7B
(6) This section overrides section MD 7B.
Before-text from
the Act
New provisioncl 21 — New sections MZ 4 and MZ 5 inserted
(section MZ 3)
The bill says: After section MZ 3, insert:
MZ 4 Family scheme income when main deposit made in 2026–27 or earlier income year
When this section applies
(1) This section applies for the purpose of determining under sections MB 1, MB 4, and MB 7 (which relate to adjustments for calculation of family scheme income) the amount that is included in the family scheme income of a person when a main deposit made to a main income equalisation account in the 2026–27 or an earlier income year is refunded to the person in the 2027–28 or a later income year under any of sections EH 10, EH 13, EH 15, EH 17, and EH 23 (which relate to refunds of deposits made to main income equalisation accounts).
Refunds of main deposit
(2) The person’s family scheme income does not include the amount of the main deposit refunded to the person in the 2027–28 or a later income year.
MZ 5 Presence requirements for person or child not present in New Zealand on 1 April 2027
When this section applies
(1) This section applies to—
a person referred to in section MC 2 (Who qualifies for entitlements under family scheme?):
a child referred to in section MC 4 (Second requirement: principal care).
Start date for period of absence
(2) For the purposes of sections MC 5B and MD 7B (which relate to modification of presence requirements for temporary absences) and determining the period for which the person or child has been absent from New Zealand, if the person or child is not present in New Zealand on 1 April 2027, the period of absence of the person or child is treated as beginning on 1 April 2027.
Before-text from
the Act
Shown as writtencl 22 — Section YA 1 amended (Definitions)
The bill says: In the definition of contract activity or service, after paragraph (b)(ii), insert:
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
The new text the bill supplies:
providing the use of, or right to use, in New Zealand, an aircraft or parts of an aircraft under a dry lease
Shown as writtencl 22 — Section YA 1 amended (Definitions)
The bill says: In the definition of family member, after "family member", insert ", in section CW 31 (Services for members and former members of Parliament),".
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
The new text the bill supplies:
, in section CW 31 (Services for members and former members of Parliament),
Shown as writtenAI-readcl 22 — Section YA 1 amended (Definitions)
The bill says: In the definition of New Zealand resident, repeal paragraph (b).
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
Shown as writtencl 23 — Schedule 38 repealed (Acts exempting income from tax: income included in family scheme income)
(Schedule 38)
The bill says: Repeal Schedule 38.
We haven’t applied this one as a diff: this instruction restructures a schedule (tables, forms or lists), which we can't yet apply mechanically — the change is shown as written.
Shown as writtencl 25 — Cross-heading above section 215 replaced
(the cross-heading above section 215)
The bill says: Replace the cross-heading above section 215 with:
We haven’t applied this one as a diff: we couldn't identify which provision this instruction points at — the change is shown as written.
The new text the bill supplies:
Secondary legislation
New provisioncl 26 — New section 215A inserted (Orders in Council)
(section 215)
The bill says: After section 215, insert:
215A Orders in Council
(1) The Governor-General may, from time to time, by Order in Council, amend Schedule 3, clause 5(2) by—
adding a statute, if the statute provides for an exemption from income tax, for salary or wages, that is to be ignored in determining the adjusted net income of a person for an income year:
removing a statute.
(2) An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).
Before-text from
the Act
Shown as writtencl 27 — Schedule 3 amended (Adjustments to net income for purposes of section 73, applying from 1 April 2014 for 2014–2015 and later tax years)
(Schedule 3)
The bill says: In Schedule 3, clause 5(b), replace "Schedule 38 of the Act (Acts exempting income from tax: income included in family scheme income)" with "subclause (2)".
We haven’t applied this one as a diff: Schedule 3 isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026).
The new text the bill supplies:
subclause (2)
Shown as writtencl 27 — Schedule 3 amended (Adjustments to net income for purposes of section 73, applying from 1 April 2014 for 2014–2015 and later tax years)
(Schedule 3)
The bill says: In Schedule 3, clause 5, insert, as subclause (2):
We haven’t applied this one as a diff: this instruction restructures a schedule (tables, forms or lists), which we can't yet apply mechanically — the change is shown as written.
The new text the bill supplies:
(2) The following are the Acts referred to in subclause (1):
the Arbitration (International Investment Disputes) Act 1979:
the Consular Privileges and Immunities Act 1971:
the Diplomatic Privileges and Immunities Act 1968:
the International Finance Agreements Act 1961:
the Pitcairn Trials Act 2002.
Shown as writtencl 28 — Amendment to Tax Administration Act 1994
(section 225C)
The bill says: Repeal section 225C.
We haven’t applied this one as a diff: provision 225C isn't in our archived copy of the Income Tax Act 2007 (archived 7 May 2026) — it may have been inserted since the archive was taken, or it may live in a schedule.
In-place amendments are anchor-verified: the instruction’s own quoted text must
occur in the archived provision, which proves the archive is current enough for that
operation. Whole-provision replacements show the provision as archived on the date given
— later amendments by other Acts, if any, would not appear. Rows marked
AI-read had unusually-phrased instructions translated into a standard operation
by a model; the translation is checked word-for-word against the instruction, and the
change is still applied and verified mechanically.
Full methodology →
Source record — the urgency motion as published
28 May 2026
— scope: the introduction and passing through all stages of
(All stages)
A motion to accord urgency to the following business was agreed to:
- the first reading of the Appropriation (2025/26 Supplementary Estimates) Bill;
- the introduction and passing through all stages of:
- the Taxation (Budget Measures) Bill (No 3);
- the Social Security (Modernisation) Amendment Bill;
- the Gas (Market Transparency) Amendment Bill;
- the third reading of:
- the Regulatory Systems (Internal Affairs) Amendment Bill;
- the Credit Contracts and Consumer Finance Amendment Bill;
- the remaining stages of:
- the Financial Service Providers (Registration and Dispute Resolution) Amendment Bill; and
- the Patents Amendment Bill;
