The Act is divided into 27 sections, over four parts.
Part One: Governor-General
This part defines the salary and allowance of Governor-General. It also includes provision for an annuity for former Governors-General and spouses or partners of former Governors-General, compensation for lost or adversely affected superannuation rights, and travelling expenses. Section 7 of the Act grants the Governor-General an exemption from taxation. This part was repealed and replaced by the Governor-General Act 2010.
Part Two: Ministers and Parliamentary Under-Secretaries
Part two of the Act defines payments to Ministers of the Crown and Parliamentary Under-Secretaries.
Part Three: Remuneration
Part three of the Act determines the remuneration of Ministers of the Crown, Parliamentary Under-Secretaries, and members of Parliament. It establishes the Remuneration Authority to fix salaries and allowances for MPs, and includes provisions for the Speaker of House of Representatives and Chairpersons of Committees. Section 20 of the Act allows for deductions to be made from members' salaries and allowances, and defines travel, accommodation, attendance, and communications services for members.
Part Four: Miscellaneous provisions
Part four of the Act grants annuity for former Prime Ministers and spouses or partners of former Prime Ministers. The Act also defines payments to spouse or partner, or dependent children of member of Parliament dying in office.
Review
In 2008, the New Zealand Law Commission began a review of the Act. In a press release, Law Commission President Sir Geoffrey Palmer said "The Act has not been comprehensively reviewed for many years. Some of its provisions are outdated. Some of the language is archaic. There is some unnecessary overlap between this Act and other legislation which creates complexity." The review was completed in December 2009. The Law Commission recommended that part 1 of the Civil List Act be repealed, and replaced with a new statute to reflect the nature of the modern office of Governor-General. The most significant change would be that the Governor-General is no longer exempt from paying income tax on their salary. The changes proposed in the report would take effect for the appointment and term of the next Governor-General. The Governor-General Bill was introduced into Parliament on 28 June 2010. It was passed as the Governor-General Act 2010.
