2008 legislation amends the definition of 'salary or wages' to ensure that an accommodation allowance is not treated as salary or wages for KiwiSaver purposes.

Section 4(1) of the KiwiSaver Act 2006 and section 2(7) of the Taxation (KiwiSaver) Act 2007

The definition of "salary or wages"; in the KiwiSaver Act 2006 has been amended to ensure that an accommodation allowance is not treated as salary or wages for KiwiSaver purposes. This amendment applies from 1 April 2008.

The Taxation (KiwiSaver) Act 2007 has been amended to delay the repeal of section 216 of the KiwiSaver Act 2006 until 1 April 2009.