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MC 3: First requirement: person’s age
or “You must be 16 or older to qualify for cash tax credits”
You could also call this:

“You must be the main caregiver for dependent children”

You need to be the main caregiver for one or more children who depend on you. This is the second thing you must do to get tax credits paid in cash. The law calls this being the ‘principal caregiver’. To understand who can be a principal caregiver, you can look at section MC 2.

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Next up: MC 5: Third requirement: residence or entitlement to emergency benefit

or “You must live in New Zealand or be eligible for an emergency benefit”
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Part M Tax credits paid in cash
Entitlements under family scheme

MC 4Second requirement: principal care

  1. The second requirement is that the person referred to in section MC 2 is the principal caregiver for 1 or more dependent children.

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