Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698830447918.pdf (New Zealand)
Reprint as at 1 July 2010 Income Tax (Social Assistance Suspensory Loans) Order 1995 (SR 1995/79) Catherine A Tizard, Governor-General Order in Council At Wellington this 10th day of April 1995 Present: The Right Hon J B Bolger presiding in Council Pursuant to section EH4(9) of the Income Tax Act 1994, Her Ex- cellency the Governor-General, acting by and with the advice and consent of the Executive Council, hereby makes the following order.
Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

This order is administered by the Inland Revenue Department.
1 cl 1 Income Tax (Social Assistance Suspensory Loans) Order 1995 Reprinted as at 1 July 2010 1 2 1 2 1 Contents Title Social assistance suspensory loans Schedule Social assistance suspensory loans Page 2 2 2 Order Title This order may be cited as the Income Tax (Social Assistance Suspensory Loans) Order 1995.
Social assistance suspensory loans It is hereby declared that suspensory loans of the kind specified in the Schedule of this order are social assistance suspensory loans for the purposes of sections EW 45 and EZ 38 of the Income Tax Act 2007 (and also for the purposes of section 64F of the Income Tax Act 1976).

Clause 2: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Schedule Social assistance suspensory loans r 2 Any suspensory loan made by the Housing New Zealand Cor- poration under the “Right to Buy” programme and designated by the Housing New Zealand Corporation as such.

1A Any suspensory loan made by the Housing New Zealand Cor- poration under the KiwiSaver first home deposit subsidy pro- gramme and designated as a KiwiSaver first home deposit sub- sidy loan by the Housing New Zealand Corporation.
Schedule clause 1A: inserted, on 1 July 2010, by clause 4 of the Income Tax (Social Assistance Suspensory Loans) Amendment Order 2010 (SR 2010/99).
2 Reprinted as at 1 July 2010 Income Tax (Social Assistance Suspensory Loans) Order 1995 Schedule 2 3 Any suspensory loan made by the department that is, with the authority of the Prime Minister, for the time being responsible for the administration of the Social Security Act 1964 under section 14 or section 16A of the Disabled Persons Community Welfare Act 1975.
Schedule clause 2: amended (with effect on 1 October 2001), on 2 August 2003, by section 12(1) of the State Sector Amendment Act 2003 (2003 No 41).

Any suspensory loan granted by the Secretary for War Pen- sions under Part 9 of the War Pensions Regulations 1956.

Schedule clause 3: amended (with effect on 1 October 2001), on 2 August 2003, by section 12(1) of the State Sector Amendment Act 2003 (2003 No 41).

Marie Shroff, Clerk of the Executive Council.


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 11 April 1995.


3 Notes Income Tax (Social Assistance Suspensory Loans) Order 1995 Reprinted as at 1 July 2010 Contents 1 2 3 4 General Status of reprints How reprints are prepared Changes made under section 17C of the Acts and Regulations Publication Act 1989 List of amendments incorporated in this reprint (most recent first) General This is a reprint of the Income Tax (Social Assistance Sus- pensory Loans) Order 1995.
The reprint incorporates all the amendments to the order as at 1 July 2010, as specified in the list of amendments at the end of these notes.

Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order.

For more information, see http://www.pco.parliament.govt.nz/reprints/.
Status of reprints Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment.

This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the prin- cipal enactment and its amendments are contained.

How reprints are prepared A number of editorial conventions are followed in the prep- aration of reprints.

For example, the enacting words are not included in Acts, and provisions that are repealed or revoked 5 Notes 1 2 3 4 Reprinted as at 1 July 2010 Income Tax (Social Assistance Suspensory Loans) Order 1995 Notes are omitted.
For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.
4 Changes made under section 17C of the Acts and Regulations Publication Act 1989 Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice.

Changes that would alter the effect of the legislation are not permitted.
A new format of legislation was introduced on 1 January 2000.

Changes to legislative drafting style have also been made since 1997, and are ongoing.

To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legisla- tion reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the au- thority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint: • omission of unnecessary referential words (such as “of this section” and “of this Act”) typeface and type size (Times Roman, generally in 11.5 point) layout of provisions, including: • • indentation position of section headings (eg, the number and heading now appear above the section) format of definitions (eg, the defined term now appears in bold type, without quotation marks) format of dates (eg, a date formerly expressed as “the 1st day of January 1999” is now expressed as “1 January 1999”) 5 • • • • Notes Income Tax (Social Assistance Suspensory Loans) Order 1995 Reprinted as at 1 July 2010 • • • • • • • position of the date of assent (it now appears on the front page of each Act) punctuation (eg, colons are not used after definitions) Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly case and appearance of letters and words, including: • format of headings (eg, headings where each word formerly appeared with an initial cap- ital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter) small capital letters in section and subsection ref- erences are now capital letters • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accord- ingly running heads (the information that appears at the top of each page) format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chrono- logical).
List of amendments incorporated in this reprint (most recent first) Income Tax (Social Assistance Suspensory Loans) Amendment Order 2010 (SR 2010/99) Income Tax Act 2007 (2007 No 97): section ZA 2(1) State Sector Amendment Act 2003 (2003 No 41): section 12(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2010 5 12 6