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For the year ended 30 June 2021

The child support trust accounts were established in accordance with sections 139 and 140 of the Child Support Act 1991. Inland Revenue administers these trust accounts for amounts collected from parents who pay child support and the subsequent child support payments that are paid to the custodial persons.

The KiwiSaver trust accounts were established in accordance with section 74 of the KiwiSaver Act 2006. Inland Revenue administers these accounts to hold money deposited with the Crown from KiwiSaver scheme providers, primarily for refunds and payments made in error, pending the completion of the financial transaction, as well as voluntary contributions yet to be passed to KiwiSaver scheme providers.

The accompanying accounting policies and notes form part of these financial schedules.

The accompanying accounting policies and notes form part of these financial schedules.

For a full understanding of the Crown’s financial position and the results of its operation and cash flows, refer to the consolidated ‘Financial Statements of the Government of New Zealand for the year ended 30 June 2021’.

Financial Statements of the Government of New Zealand for the Year Ended 30 June 2021 - treasury.govt.nz

Last updated: 03 Nov 2021
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