Plain language law

New Zealand law explained for everyone

Parental Leave and Employment Protection Act 1987

Payment for parental leave - Restrictions on parental leave payments

71G: Parental tax credit

You could also call this:

“You can't get both parental leave payment and tax credit for the same child”

You can’t get both a parental leave payment and a parental tax credit for the same child. This rule is to make sure you don’t get two types of help for having a baby.

If you or your partner get a parental tax credit for your child, you can’t get a parental leave payment. This is true even if only one of you gets the tax credit. You lose the right to the parental leave payment if either of you receive the tax credit.

The parental tax credit is something you can find out more about in the Income Tax Act 2007.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM121572.

Previous

71F: Subsequent parental leave payments, or

“There's a waiting time between getting parental leave money for different children”

Next

71H: Joint adoptions, or

“This rule about adopting children together was removed from the law”

Part 7A Payment for parental leave
Restrictions on parental leave payments

71GParental tax credit

  1. The purpose of this section is to ensure that a person does not receive both a parental leave payment under this Part and a parental tax credit (within the meaning of the Income Tax Act 2007) in respect of the same child.

  2. A person loses his or her entitlement to a parental leave payment under this Part if the person or his or her spouse or partner has received, or both the person and his or her spouse or partner have received, any payment of parental tax credit in respect of the child.

Notes
  • Section 71G: inserted, on , by section 4(2) of the Parental Leave and Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7).
  • Section 71G(1): amended, on , by section 61(1) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).
  • Section 71G(1): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), pursuant to section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).
  • Section 71G(1): amended, on , by section 28(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).
  • Section 71G(2): replaced, on , by section 61(2) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).