The Social Security Act 2018 (No 32 of 2018) received the Royal assent on 28 September 2018 and mainly comes into force on 26 November 2018.

The Social Security Bill (now the Social Security Act 2018) was formerly part of the Social Security Legislation Rewrite Bill as reported from the Social Services and Community Committee. The committee of the whole House further amended the Bill and divided it into the Social Security Bill, Residential Care and Disability Support Services Bill (now the Residential Care and Disability Support Services Act 2018 (No 33 of 2018)) and the Artificial Limb Service Bill (now the Artificial Limb Service Act 2018 (No 34 of 2018)).

The Social Security Act 2018 repeals the Social Security Act 1964, the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990, the Department of Social Welfare Act 1971, and the Employment Services and Income Support (Integrated Administration) Act 1988. The main aim of the Social Security Act is to make New Zealand’s social security law easier to understand by modernising its language, drafting style and structure.

Schedule 10, Pt 1, of the Social Security Act contains consequential amendments to a number of enactments including the following:

• Child Support Act 1991

• Customs and Excise Act 1996

• Customs and Excise Act 2018

• Goods and Service Tax Act 1985

• Income Tax Act 2007

• Student Loan Scheme Act 2011, and

• Tax Administration Act 1994.

Schedule 10, Pt 2, contains consequential amendments to a number of Legislative Instruments including the following:

• Customs and Excise Regulations 1996

• Income Tax (Social Assistance Suspensory Loans) Order 1995

• Student Allowances Regulations 1998

• Taxation (Abated Interim Payments of subpart MA to MF and MZ Credit) Regulations 2002, and

• Taxation Review Authorities Regulations 1998.