Legal database - View: Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (118 of 2020) - View list of provisions

Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (118 of 2020)
Front Matter
1 Short title
2 Commencement
3 Schedules
Schedule 1 Making tax free certain small business grants relating to the coronavirus recovery
Income Tax Assessment Act 1997
1 Section 11-55 (table item headed "Coronavirus economic response payment")
2 After section 59-95
3 Application of amendments
Schedule 2 Payment of amounts to KiwiSaver scheme provider
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Section 11-55 (table item headed "superannuation")
2 Section 11-55 (table item headed "superannuation")
3 Section 312-1
4 Section 312-5
5 Section 312-15 (heading)
6 At the end of Subdivision 312-C
Superannuation (Unclaimed Money and Lost Members) Act 1999
7 Section 7
8 Section 7
9 Section 8
10 After paragraph 17(2)(a)
11 Paragraph 17(2AB)(a)
12 Paragraph 17(2AB)(b)
13 Subsection 17(2AB)
14 Paragraph 18B(1)(a)
15 Paragraph 18C(1)(a)
16 After paragraph 20H(2)(b)
17 Subsection 20H(2AA)
18 Paragraph 20L(1)(a)
19 Paragraph 20M(1)(a)
20 After paragraph 20QF(2)(a)
21 Paragraph 20QF(3)(a)
22 Paragraph 20QF(5)(a)
23 Paragraph 20QF(5)(b)
24 Subsection 20QF(5)
25 Paragraph 20QK(1)(a)
26 Paragraph 20QL(1)(a)
27 After paragraph 24G(2)(a)
28 Paragraph 24G(2A)(a)
29 Paragraph 24G(3A)(a)
30 Paragraph 24G(3A)(b)
31 Subsection 24G(3A)
32 Paragraph 24K(1)(a)
33 Paragraph 24L(1)(a)
34 Application of amendments
Part 2 Contingent amendments
Superannuation (Unclaimed Money and Lost Members) Act 1999
35 Section 7
36 After paragraph 21E(2)(a)
37 Paragraph 21E(3)(a)
38 Paragraph 21E(5)(a)
39 Paragraph 21E(5)(b)
40 Subsection 21E(5)
41 Paragraph 21G(1)(a)
42 Paragraph 21H(1)(a)
43 Application of amendments
Schedule 3 Deductible gift recipients
Income Tax Assessment Act 1997
1 In the appropriate position in subsection 30-45(2) (table)
2 Section 30-315 (after table item 79)