1Conditions to borrower being treated as being physically in New Zealand Empowered by ss 25, 26(b)
1Definitions
In this schedule,—
Crown agent means a statutory entity named in Part 1 of Schedule 1 of the Crown Entities Act 2004
ENZ means Education New Zealand continued by section 510 of the Education and Training Act 2020
government department means a public service agency as defined in section 5 of the Public Service Act 2020
NZQA means the New Zealand Qualifications Authority continued by section 430 of the Education and Training Act 2020
qualifying government-funded scholarship means a scholarship, in respect of study or an internship,—
- that is partially or fully funded by a government department or a Crown agent; and
- that is assessed by ENZ as being a qualifying scholarship for the purposes of this Act.
- that is partially or fully funded by a government department or a Crown agent; and
Notes
- Schedule 1 clause 1: replaced, on , by section 133(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
- Schedule 1 clause 1 ENZ: amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
- Schedule 1 clause 1 government department: amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
- Schedule 1 clause 1 NZQA: amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
2Conditions to charity application
A borrower who makes an application under section 25(1)(b) must provide the Commissioner with evidence that the work the borrower is doing as a volunteer or for token payment for a charity is 1 or more of the following:
- work to relieve poverty, hunger, sickness, or the ravages of war or natural disaster; or
- work to improve the economy of a country that is on the Organisation for Economic Co-operation and Development’s list of countries receiving development assistance; or
- work to raise the educational standards of a country that is on the Organisation for Economic Co-operation and Development’s list of countries receiving development assistance.
The charity must be listed as a charity under section 27A either—
- at the time the Commissioner grants the application; or
- if the work is completed before an application is made, for the period of work to which the application relates.
The Commissioner may treat a borrower as being physically in New Zealand under section 25(1)(b) for a maximum aggregate period of up to 24 months.
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Notes
- Schedule 1 clause 2(2): replaced, on , by section 32 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
3Conditions to unexpected delay application
A borrower who makes an application under section 25(1)(c) must—
- have been a New Zealand resident for the period to which the application applies; and
- provide evidence—
- of the borrower's intended return to New Zealand; and
- that, if the borrower had returned to New Zealand as intended, the borrower would have been New Zealand-based; and
- of the borrower's intended return to New Zealand; and
- provide evidence of the unexpected delay that resulted in the borrower not being able to return to New Zealand as intended; and
- provide evidence that the unexpected delay was due to an event or to circumstances beyond the reasonable control of the borrower, like (for example)—
- an airline strike, a personal illness, or the death of a family member:
- a fire, flood, storm, earthquake, landslide, volcanic eruption, or other act of God:
- an explosion or nuclear, biological, or chemical contamination:
- sabotage, terrorism, or an act of war (whether declared or not).
- an airline strike, a personal illness, or the death of a family member:
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4Conditions to unplanned personal absence application
A borrower who makes an application under section 25(1)(d) must—
- have been a New Zealand resident for the period to which the application applies; and
- provide evidence of the duration of the borrower's unplanned personal absence from New Zealand; and
- provide evidence that the borrower's unplanned personal absence was due to an event or to circumstances beyond the reasonable planning and control of the borrower, like (for example)—
- the illness or death of a family member who is overseas:
- the borrower's employer requiring the borrower to attend a conference overseas.
- the illness or death of a family member who is overseas:
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5Conditions to employment or occupation absence application
A borrower who makes an application under section 25(1)(e) must—
- be a New Zealand resident for the period to which the application applies; and
- have a permanent place of abode only in New Zealand; and
- provide evidence that the borrower derives either—
- a PAYE income payment as defined in section RD 3(1) of the Income Tax Act 2007, having a source in New Zealand; or
- income from a business that has a permanent establishment in New Zealand; and
- a PAYE income payment as defined in section RD 3(1) of the Income Tax Act 2007, having a source in New Zealand; or
- provide evidence that the majority of the borrower's personal absences from New Zealand are because of the borrower's employment or occupation.
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6Conditions to marriage, civil union, or de facto application
A borrower who makes an application under section 25(1)(f) must—
- be a New Zealand resident for the period to which the application applies; and
- provide evidence of the borrower's relationship with his or her spouse, civil union partner, or de facto partner (partner); and
- provide evidence that the borrower's personal absence from New Zealand is because the borrower is accompanying his or her partner overseas; and
- provide evidence that the borrower's partner—
The Commissioner may treat a borrower whose partner satisfies the conditions in clause 2 (working as a volunteer or for token payment for a charity) as being physically in New Zealand under section 25(1)(f) for a maximum aggregate period of up to 24 months.
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Notes
- Schedule 1 clause 6(1)(d)(ii): amended, on , by section 133(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
7Condition to study at postgraduate or undergraduate level overseas application
A borrower who makes an application under section 25(1)(g) must—
- be undertaking study at postgraduate or undergraduate level; and
- provide the Commissioner with the following:
- evidence from the NZQA verifying that the borrower's course is study at postgraduate or undergraduate level; and
- evidence from the borrower's overseas education provider verifying that the borrower is enrolled full-time in the course verified by the NZQA.
- evidence from the NZQA verifying that the borrower's course is study at postgraduate or undergraduate level; and
In this clause, study at postgraduate or undergraduate level means study that is assessed by the NZQA as being equivalent to level 7, 8, 9, or 10 on the New Zealand Register of Quality Assured Qualifications developed by the NZQA under section 452(1)(c) of the Education and Training Act 2020.
Compare
Notes
- Schedule 1 clause 7(2): amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
8Condition to full-time overseas study under formal exchange programme or formal agreement application
A borrower who makes an application under section 25(1)(h) must—
- be undertaking study that—
- the borrower is enrolled in with a New Zealand tertiary education provider; and
- if it is completed successfully, will count towards a qualification offered by a New Zealand tertiary education provider; and
- is assessed by the NZQA as being equivalent to level 7 or above on the New Zealand Register of Quality Assured Qualifications developed by the NZQA under section 452(1)(c) of the Education and Training Act 2020; and
- is full-time and undertaken overseas as part of either—
- a formal exchange programme approved by the New Zealand Government; or
- a formal agreement between a New Zealand tertiary education provider and an overseas tertiary provider; and
- a formal exchange programme approved by the New Zealand Government; or
- the borrower is enrolled in with a New Zealand tertiary education provider; and
- provide the Commissioner with evidence from the borrower's New Zealand tertiary education provider verifying that the borrower's study meets the requirements of paragraph (a).
In this clause, overseas tertiary provider means an institution or organisation that—
- provides tertiary education or training; and
- is based in a country other than New Zealand; and
- is registered by an appropriate education authority in that country.
Compare
Notes
- Schedule 1 clause 8(1)(a)(iii): amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
9Condition to full-time overseas study application
A borrower who makes an application under section 25(1)(i) must—
- be undertaking study that—
- the borrower is enrolled in with a New Zealand tertiary education provider; and
- if it is completed successfully, will count towards a qualification offered by a New Zealand tertiary education provider; and
- is assessed by the NZQA as being equivalent to level 8 or above on the New Zealand Register of Quality Assured Qualifications developed by the NZQA under section 452(1)(c) of the Education and Training Act 2020; and
- is full-time and undertaken overseas; and
- cannot be completed in New Zealand; and
- the borrower is enrolled in with a New Zealand tertiary education provider; and
- provide the Commissioner with evidence from the borrower's New Zealand tertiary education provider verifying that the borrower's study meets the requirements of paragraph (a).
Compare
Notes
- Schedule 1 clause 9(a)(iii): amended, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
9ACondition to government-funded full-time overseas study application
A borrower who makes an application under section 25(1)(ia) must—
- be undertaking study that—
- the borrower is receiving a qualifying government-funded scholarship in respect of; and
- is full-time and undertaken overseas; and
- the borrower is receiving a qualifying government-funded scholarship in respect of; and
- provide the Commissioner with evidence from ENZ verifying that the borrower is receiving a qualifying government-funded scholarship in respect of the study.
Notes
- Schedule 1 clause 9A: inserted, on , by section 133(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
9BCondition to government-funded overseas internship application
A borrower who makes an application under section 25(1)(ib) must—
- be undertaking an internship that—
- the borrower is receiving a qualifying government-funded scholarship in respect of; and
- is—
- full-time; or
- if undertaken with part-time study, part-time; and
- full-time; or
- is undertaken overseas; and
- the borrower is receiving a qualifying government-funded scholarship in respect of; and
- provide the Commissioner with evidence from ENZ verifying that the borrower is receiving a qualifying government-funded scholarship in respect of the internship.
Notes
- Schedule 1 clause 9B: inserted, on , by section 133(3) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
10Conditions to Niue, Cook Islands, Tokelau, and Ross Dependency application
A borrower who makes an application under section 25(1)(j) must—
- provide the Commissioner with evidence that he or she is physically in 1 or more of New Zealand, Niue, the Cook Islands, Tokelau, or the Ross Dependency for the period to which the application applies; and
- pay his or her repayment obligation in full when, or before, it falls due during the period he or she is treated as being physically in New Zealand.
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11Certain exempt borrowers must notify Commissioner of their worldwide income
This clause applies to a borrower who is treated as being physically in New Zealand under any of paragraphs (b), (g), (h), (i), (ia), (ib), and (j) of section 25(1) or under section 25(3).
The borrower must notify the Commissioner of the borrower's adjusted net income in accordance with section 114(2), and sections 114(3) and (4) and 114A apply accordingly.
Notes
- Schedule 1 clause 11: inserted (with effect on 1 April 2012), on , by section 53 of the Student Loan Scheme Amendment Act 2012 (2012 No 32).
- Schedule 1 clause 11(1): amended, on , by section 79 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
- Schedule 1 clause 11(1): amended, on , by section 133(4) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
- Schedule 1 clause 11(2): amended, on (applying for 2014–2015 and later tax years), by section 73 of the Student Loan Scheme Amendment Act 2013 (2013 No 10).