As New Zealand headed towards a lock-down under Level 4 of the COVID-19 alert level system, Parliament passed legislation under urgency on 25 March 2020 to give effect to the Government’s COVID-19 economic support package.
We have summarised below the key features of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (the Act) and the COVID-19 Response (Urgent Management Measures) Legislation Act 2020 (the Urgent Measures Act) that individuals and businesses should be aware of when considering how the changes apply to their circumstances.
