Your trusted CPD partner


KiwiSaver Revisited

NZ $45.00
Alasdair McBeth Sean O'Sullivan Ian Rowe
Alasdair McBeth
DLA Phillips Fox
Sean O'Sullivan
DLA Phillips Fox
Ian Rowe

This book is only available in PDF format 
Publication date: 12 March 2008
Pages: 82


This paper revisits the booklet produced in June 2007 by amending and updating its contents to take account of the legislative changes arising from the Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Act 2007.

KiwiSaver is changing the saving patterns of New Zealanders.  It is the platform upon which superannuation and retirement savings will be built for generations to come.  The number of KiwiSaver members is now in excess of 400,000. 

The KiwiSaver Act 2006 (“Act”) received the royal assent on 6 September 2006.

The KiwiSaver regime came into force on 1 July 2007.

The Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Act was passed on 19 December 2007.  It addressed many omissions and interpretation issues concerning the Act.  It also made substantial changes to KiwiSaver, such as the introduction of compulsory employer contributions, and provided further relief for employers with existing superannuation arrangements.

Every employer in New Zealand is affected by the Act.  There are many statutory obligations, including deducting contributions, paying compulsory employer contributions, and supplying information to both employees and Inland Revenue.  Employers have a fundamental role in the facilitation of KiwiSaver. 

For individuals, KiwiSaver is now more appealing than ever.  KiwiSaver members will be eligible for the following benefits:



  • $1000 Government kick-start
  • member tax credits
  • compulsory employer contributions
  • first home deposit subsidy
  • fee subsidy
  • mortgage diversion


You might also be interested in ...

Registrant Details

Use this window to add all the registrants you wish to register on behalf of. If you want to attend the course also, ensure you add yourself as one of the registrants. Make sure you press ‘save’ after adding each new registrant.

Proceed to Checkout

Employment Law for Non-Specialists

Publication Date: 09-Sep-2009

Author(s): Kathryn Beck, Penny Swarbrick

NZ $75.00

Multiple Registration

KiwiSaver - What employers need to know

Publication Date: 05-Jun-2007

Author(s): David McLay, Alasdair McBeth, Sean O'Sullivan

NZ $40.00

Multiple Registration
freephone (within NZ)
0800 333 111

[email protected]

04 472 7837
Level 4, 17-21 Whitmore Street
Wellington 6011

DX SP 20202
PO Box 5041
Wellington 6140
New Zealand