Summary Proceedings Amendment Bill (No 2) Government Bill As reported from the committee of the whole House This Bill was formerly part of the Law Reform (Epidemic Preparedness) Bill as reported from the Government Administration Committee. The committee of the whole House has further amended the Bill and divided it into the following Bills: o The Epidemic Preparedness Bill, comprising Part 1 o The Health Amendment Bill (No 2), comprising clauses 16 to 24A o The Immigration Amendment Bill (No 2), comprising clauses 27 to 30 o The Parole Amendment Bill, comprising clauses 33 to 38 o The Sentencing Amendment Bill (No 2), comprising clauses 41 to 44 o The Social Security Amendment Bill (No 2), comprising clauses 45 to 48 o This Bill, comprising clauses 51 and 52. Hon Pete Hodgson Summary Proceedings Amendment Bill (No 2) Government Bill Contents 1 Title 2 Commencement . . . . . 51 Principal Act amended 52 New sections 46AB and 46AC inserted 46AB Application of section 45 during epidemic 46AC Application of section 46 during epidemic . . . . . The Parliament of New Zealand enacts as follows: 1 Title This Act is the Summary Proceedings Amendment Act (No 2) 2006. 2 Commencement This Act comes into force on the day after the date on which it receives the Royal assent. . . . . . 51 Principal Act amended Section 52 amends the Summary Proceedings Act 1957. 52 New sections 46AB and 46AC inserted The following sections are inserted after section 46A: "46AB Application of section 45 during epidemic "(1) While an epidemic [management] notice is in force, section 45 has effect as if the reference in it to a longer period than 8 days were a reference to a longer period than 21 days. "(2) If the notice applies to only stated parts of New Zealand, subsection (1) applies within those parts only. "(3) In subsection (1), epidemic [management] notice means a notice under section {5(1)} [6(1)] of the Law Reform (Epidemic Preparedness) Act 2006 {(or a notice under section 6(2) of that Act that is ancillary to such a notice)} stating that the application of this Act is modified in order to deal with the practical {consequences} [effects] of the outbreak of the {infectious} disease referred to in the notice. "46AC Application of section 46 during epidemic "(1) While an epidemic [management] notice (within the meaning of section {46AA(3)} [46AB(3)]) is in force, section 46 has effect as if--- "(a) the references in paragraphs (a) and (b) of subsection (3) to 8 days have effect as if they are references to 21 days; and "(b) the reference in subsection (3)(c)(i) to the earliest opportunity has effect as if it is a reference to the earliest opportunity that is reasonable in all the circumstances; and "(c) the reference in subsection (3)(c)(ii) to the earliest opportunity after the expiration of 16 days commencing on the date of the imposition of the remand has effect as if it is a reference to the earliest opportunity after the expiration of 42 days commencing on the date of the imposition of the remand that is reasonable in all the circumstances. "(2) If the notice applies to only stated parts of New Zealand, subsection (1) applies within those parts only." Struck out (unanimous) ======================================================================= Tax Administration Act 1994 53 Principal Act amended Sections 54 and 55 amend the Tax Administration Act 1994. ======================================================================= Struck out (unanimous) ======================================================================= 54 Remission in circumstances of qualifying event Section 183ABA is amended by inserting the following subsections after subsection (4): "(4A) A request under subsection (2) may be made orally (whether face-to-face or by telephone). "(4B) Subsection (4C) overrides every other provision of this Act to the contrary." ======================================================================= Struck out (unanimous) ======================================================================= 55 New section 183ABB inserted The following section is inserted after section 183ABA: "183ABB Remission during major epidemic "(1) If the Prime Minister has made a declaration under section 5(1) of the Law Reform (Epidemic Preparedness) Act 2006 in relation to the outbreak within New Zealand of an infectious disease, the Minister of Finance may, if satisfied that the outbreak is widespread and significantly affects large numbers of taxpayers, authorise the Commissioner to treat all taxpayers (during a period stated by the Minister) as having requested the Commissioner to remit--- "(a) any late filing penalty, non-electronic filing penalty, or late payment penalty, whose remission they could have requested under section 183A of the Income Tax Act 2004; and "(b) any interest whose remission they could have requested under section 183ABA of that Act. "(2) Every taxpayer treated under subsection (1) as having requested the Commissioner to remit penalties and interest must also be treated as having satisfied the criteria for remission; and penalties and interest charged may be remitted accordingly." ======================================================================= . . . . . Legislative history 6 December 2006 Divided from Law Reform (Epidemic Preparedness) Bill (Bill 39-2) as Bill 39-3G