You might have a tax credit reduced under subparts MB to MG and MZ if you are in an arrangement involving tax credits for families. This is because Section GB 44 may apply to your situation. Section GB 44 is about arrangements involving tax credits for families.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518417.

This page was last updated on 29 January 2026 — View changes

Topics:

Money and consumer rights > Taxes

MA 5: Advice from outside agencies, or

"Commissioner can seek advice from other agencies about tax credits"

MA 7: Meaning of full-time earner and earner for family scheme, or

"Defining who qualifies as a full-time worker or earner for family tax credits"

Part MTax credits paid in cash
General provisions

MA 6Avoidance arrangements

Section GB 44 (Arrangements involving tax credits for families) may apply to reduce a tax credit under subparts MB to MG and MZ.

Notes

Section MA 6: amended, on 1 July 2018, by section 8 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Section MA 6: amended, on 1 April 2008, by section 454 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).