New Zealand Superannuation : Contents

• Introduction
• Qualifications
  • Age
  • Residency
    • Clients with time overseas
    • Deciding ordinarily resident in New Zealand
    • Proof of residence
      • Immigration status and supporting documents
    • Residence class visa
    • Refugees and protected persons
    • Resident and present in New Zealand
      • What is resident?
        • Intention to remain permanently
      • What is present?
    • Unlawful residence
    • Partner's residence status
    • Partner not permanently or lawfully resident in New Zealand
    • Treatment of periods of absence for residential qualification
      • Working overseas and paying New Zealand tax on earnings
      • Missionary work
        • Missionary work for charity under the Charities Act 2005
        • Deciding ordinarily resident in New Zealand for overseas missionary work
      • Eligible charitable work
        • Voluntary work for charitable entity under the Charities Act 2005
        • Deciding ordinarily resident in New Zealand for eligible charitable work overseas
      • Proof of absence
    • Reciprocal Agreements
  • New Zealand Superannuation and ACC weekly earnings-related compensation
• Obligations
• Commencement Date
  • Client meets qualifications while overseas
  • Transfer from another benefit
  • Start date for single living alone rate
• Payment
  • Clients with a partner
    • Single rate for couples
      • Couples who have separated
      • Couples who are living apart
      • Qualified client with a partner in long-term residential care
      • Grandparented non-qualified partner with a partner in residential care
        • SWIFTT process - Single rate for partner in the community
    • New Zealand Superannuation modernisation and simplification changes from 9 November 2020
      • Grandparenting non-qualified partner couples
        • When grandparenting ends
        • Effect of absence overseas on grandparented clients
        • Effect of imprisonment on grandparented clients in custody, on remand or an escapee
        • Couple separate or one partner dies
        • Couples income makes it advantageous to stop the grandparented non-qualified partner rate
        • ACC weekly compensation and grandparented non-qualified partner included
  • Single clients
    • Single sharing accommodation rate
      • Dependent child
        • Child not living at home
        • Dependent children, young parents and the child's parent or step parent examples
        • Child turns 18
    • Single living alone rate
      • Definition of living alone
      • Living Alone Payment before 2 September 2013
      • Principal place of residence
        • House or flat
        • Granny flats
        • Kaumatua flats
        • Retirement Villages
        • Rest home complexes
        • Boarding houses
        • Definition of a boarding house
        • Abbeyfield houses
        • Caravan parks and motor camps
        • Mobile homes
        • Motels and hotels
        • Hospitals
        • Boats
      • Clients renting out accommodation
      • Visitors
  • Client in hospital
  • Charging income
    • New Zealand Superannuation non-qualified partner weekly income example
    • Exemption for severe disablement
      • Guidelines - exemption for severe disablement
      • Amount of income exemption
  • Family tax credit and Best Start tax credit
  • IRD number for client or partner who is included
    • Non-tax resident partner's IRD number not required
  • Bank account
    • Credit union
• Changes and Reviews - New Zealand Superannuation
  • Absence from New Zealand
    • Return to New Zealand is delayed
    • Overseas medical treatment
    • Humanitarian Work
    • Departure from New Zealand
      • Permanent absence
      • Temporary absence
      • Action on advice of departure
    • Calculating the period of absence
    • Return to New Zealand
      • Action on return to New Zealand
      • Client does not return
    • Qualification if one partner remains in New Zealand
      • Partner has left New Zealand permanently
    • Fails to advise of absence
    • Qualification starts during absence
    • Single living alone rate and absences from New Zealand
  • Change in living situation
  • Change of address
  • Grandparented non-qualified partner becomes sick
  • Death of a client
    • Death of a single client
      • Avoiding a debt
      • Terminal benefit for a single client
    • Death of a client with a partner or child
      • Ongoing assistance for surviving partner
      • Ongoing assistance for dependent children
      • Terminal benefit payments to surviving partner or person caring for the child or children
      • Deciding if grandparented non-qualified partner or main benefit partner would be better off getting terminal benefit or another benefit
    • Terminal benefit rate
    • Client dies before New Zealand Superannuation granted or reviewed
    • Debt recovery from arrears or terminal benefit
    • Verification
  • Deductions
    • Priority for deductions
    • Inland Revenue deductions
    • Inland Revenue deduction notices
    • Student Loan repayments
    • Ministry of Social Development debt repayments
    • Summary Instalment Orders
    • Court attachment orders
      • Protected earnings rate
      • Court request for information
  • Client donates a kidney or liver tissue
    • Partner donates a kidney or liver tissue
  • Effective date of review due to change in relationship
    • Advises more than 14 days after the event
  • Hospitalisation
    • Paying at a higher rate
      • Guidelines for paying a higher rate
    • Date payment should be reduced
    • Sole Parents
    • Extra help
    • Payment to partners
    • Special Disability Allowance
    • Private hospitals and rest homes
    • Clients on leave from hospital
      • On leave for 28 days or less
      • On leave for more than 28 days
      • Weekend leave
    • Discharge from hospital
    • Tax codes for hospital rate
  • Imprisonment
    • Definition of imprisonment
    • Client or partner in prison
      • Decision guidelines - married, civil union or de facto clients
        • SWIFTT process to pay a partner
    • Release on bail
    • Home detention
    • Detention in or transfer to a psychiatric hospital
    • Person detained under a Public Protection Order
    • Remanded in custody
  • Mandatory Review for New Zealand Superannuation with a grandparented non-qualified partner included
    • Mandatory Review dates for New Zealand Superannuation with a grandparented non-qualified partner
    • Specific engagements
    • Outcomes of Mandatory Review
      • Exceptions when a client declares no change in circumstances for Mandatory Review
      • Examples of Mandatory Review outcomes
    • New Zealand Superannuation (with a grandparented non-qualified partner included) suspended before Mandatory Review date
    • Mandatory Review not required
    • When an extension or exemption can be given
    • Annual income due paid assessment over 27 September 2010 period
      • Example of due paid assessment over 27 September 2010 period
    • Verification of income
  • Study
  • Taxation
    • Tax codes
    • Under and overpayments
    • Tax Certificates

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