Section MK 2 — Income Tax Act 2007: Eligibility requirements

MK 2 Eligibility requirements Requirements for person (1) For the purposes of section MK 1(1) , the requirements for the person for the year described in section MK 1(3) are the following: (a) they must be 18 years or older; and (b) they must have a creditable membership of a complying superannuation fund or a KiwiSaver scheme; and (c) they must not be entitled under schedule 1, clause 4(3) of the KiwiSaver Act 2006 or an equivalent provision to withdraw an amount from the scheme or fund; and (d) they must reside mainly in New Zealand, or otherwise they must— (i) be an employee of the State services under the State Sector Act 1988 serving outside New Zealand; or (ii) work overseas as a volunteer or for token payment for a charitable organisation named in regulations made under the Student Loan Scheme Act 2011 and the work meets 1 or more of the requirements in clause 2(1) of Schedule 1 of that Act. Evidence (2) For the purposes of subsection (1)(d)(i) and (ii), the person must give the fund provider written evidence that they meet the requirements, and of the period in which they meet the requirements. Defined in this Act: amount , complying superannuation fund , creditable membership , employee , KiwiSaver scheme , New Zealand , resident in New Zealand , tax credit , Compare: 2004 No 35 s KJ 2 Section MK 2(1) heading: substituted, on 1 April 2008, by section 127(1) of the Taxation (KiwiSaver) Act 2007 (2007 No 110). Section MK 2(1): amended (with effect on 1 April 2008), on 6 October 2009, by section 367 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MK 2(1): amended, on 1 April 2008, by section 127(1) of the Taxation (KiwiSaver) Act 2007 (2007 No 110). Section MK 2(1)(b): substituted, on 1 April 2008, by section 127(2) of the Taxation (KiwiSaver) Act 2007 (2007 No 110). Section MK 2(1)(d)(ii): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62). Section MK 2 list of defined terms creditable membership : inserted, on 1 April 2008, by section 127(3) of the Taxation (KiwiSaver) Act 2007 (2007 No 110).