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New legislation | Public 2007 No 110

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Tax Technical

Publications Ngā putanga

Consultation Whai Tohutohu

Work Programmes Hōtaka mahi

Apply for ruling Te tono whakataunga

Modify legislation Whakarerekē Ture

Keep up to date

Website feedback

New legislation / Act articles

Public 2007 No 110

Issued

2007

KiwiSaver

Public 2007 No 110

Issued

2007

2007 KiwiSaver legislation – introduction, detailed analysis, contributions, employer tax credits and more.

The new KiwiSaver legislation introduction
The new KiwiSaver legislation detailed analysis
Compulsory employer contributions
Employer contributions counting towards the employee contribution rate
Employer tax credit (sections KJ6 to KJ10 of the Income Tax Act 2004 and sections MK 1(2) and (4) and MK 9 to MK 16 of the Income Tax Act 2007)
Initial and confirmed back-dated validation of invalid membership (section 18 and new section 59 of the KiwiSaver Act 2006)
Regulatory regime for KiwiSaver and CSFs
Definition of "salary and wages" (section 4 of the KiwiSaver Act)
Further amendments
Mortgage diversion regulations - questions we've been asked
KiwiSaver application date(s)

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