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SR 2006/357

KiwiSaver Act Commencement Order

Outline of the 2006 KiwiSaver Act Commencement Order.

Section 2 of the KiwiSaver Act 2006 enables a number of Orders in Council to be made, bringing different provisions of the Act into force on different dates.

The following sections of the KiwiSaver Act come into force on 1 July 2007:

  • sections 10 to 21, relating to the automatic enrolment rules;
  • sections 22 and 23, which cover notice requirements for people who start new employment;
  • sections 33 to 39, which relate to opting in provisions;
  • sections 40 to 43, which require information about the overall KiwiSaver scheme to be provided;
  • section 45, which relates to people choosing their own KiwiSaver scheme;
  • section 66, which is the obligation to make deductions; and
  • those parts of Schedule 3 that relate to section NE 3(2) to (6) of the Income Tax Act 2004, covering the capped exemption from specified superannuation withholding tax for employer contributions to KiwiSaver schemes.

The rest of the Act came into force on 1 December 2006.

The regulations came into force on 1 December 2006.

KiwiSaver Act Commencement Order 2006 (2006/357)