What the official record says
This Act is the . This Act comes into force on the day on which it receives the Royal assent, except as provided in this section. are treated as coming into force on 4 September 2010. are treated as coming into force on 1 April 2011. come into force on 1 April 2013. This Part amends the Income Tax Act 2007. After section CZ 22, the following is inserted: Income derived by an employee from an employer is exempt income to the extent given by if the income— would be assessable income in the absence of this section; and is provided by the employer for the purpose of relief of employees from the adverse effects of a Canterbury earthquake, as defined in section 4 of the Canterbury Earthquake Recovery Act 2011, of 4 September 2010 or 22 February 2011; and is derived in the period of 8 weeks begin