Income Tax Act 2007

Tax credits and other credits - Tax credits for natural persons

LC 5: Meaning of engaged in full-time work

You could also call this:

“Definition of full-time work removed from tax law”

This section of the law used to explain what it means to be ‘engaged in full-time work’. However, it no longer exists. The government removed this part of the law on 29 May 2012. This change affected how some tax rules work, especially for payments made after 1 April 2013. If you want to know more about what ‘full-time work’ means now, you might need to look at other parts of the tax laws.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517963.

Topics:
Money and consumer rights > Taxes

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“Removal of tax credits for certain situations”


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Part L Tax credits and other credits
Tax credits for natural persons

LC 5Meaning of engaged in full-time work (Repealed)

    Notes
    • Section LC 5: repealed, on (for the purposes of schedule 2, and of sections 24B and 24H(7) of the Tax Administration Act 1994, applying for PAYE income payments made on or after 1 April 2013) by section 6(1)(d) of the Taxation (Budget Measures) Act 2012 (2012 No 38).