Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698830462119.pdf (New Zealand)
Income Tax (Social Assistance Suspensory Loans) Order 1995 (SR 1995/79) PURSUANT to section EH4(9) of the Income Tax Act 1994, Her Excellency the Governor­General, acting by and with the advice and consent of the Executive Council, hereby makes the following order.

1 2 1 2 Contents Title Social assistance suspensory loans Schedule Social Assistance Suspensory Loans Page 1 1 2 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 to this order are social assistance suspensory loans for the purposes of sections EW 47 and EZ 35 of the Income Tax Act 2004 (and also for the purposes of section 64F of the Income Tax Act 1976).
Clause 2 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “sections EH 53 and EZ 35 of the Income Tax Act 2004” for the words “section EH 4 of the Income Tax Act 1994”.

Note This order is administered in the Inland Revenue Department.
1 1 2 3 Schedule Income Tax (Social Assistance Suspensory Loans) Order 1995 Reprinted as at 3 September 2007 Clause 2 was amended, as from 21 June 2005, by section 163 Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79) by substi­ tuting the expression “EW 47” for the expression “EH 53”.
Schedule Social Assistance Suspensory Loans Reg 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.

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.
Clause 2 was amended, as from 1 October 2001, by section 12(1) State Sector Amendment Act 2003 (2003 No 41) by substituting the words “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” for the words “Depart­ ment of Social Welfare”.

Any suspensory loan granted by the Secretary for War Pen­ sions under Part 9 of the War Pensions Regulations 1956.
Clause 3 was amended, as from 1 October 2001, by section 12(1) State Sector Amendment Act 2003 (2003 No 41) by substituting the words “granted by the Secretary for War Pensions” for the words “made by the Department of Social Welfare”.

MARIE SHROFF, Clerk of the Executive Council.

Explanatory Note This note is not part of the order, but is intended to indicate its general effect.
This order declares that certain suspensory loans are social assistance suspensory loans for the purposes of section EH4 of the Income Tax 2 Reprinted as at 3 September 2007 Income Tax (Social Assistance Suspensory Loans) Order 1995 Act 1994 (and also for the purposes of the equivalent provision in the Income Tax Act 1976).

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

Date of notiﬁcation in Gazette: 11 April 1995.

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