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Income Tax Act 2007

Tax credits paid in cash - Abating WFF tax credits

MD 4: Entitlement to in-work tax credit

You could also call this:

“Who can receive an in-work tax credit for a child and how”

You can get an in-work tax credit for a child if you meet five requirements. These requirements are explained in sections MD 5 to MD 9. You need to meet these requirements for a specific time period to be eligible.

If two people are eligible for an in-work tax credit or a child tax credit for the same child during the same time period, both can still get the credit. One person’s eligibility doesn’t affect the other person’s eligibility.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518522.

Topics:
Money and consumer rights > Taxes
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MD 3: Calculation of family tax credit, or

“How much family tax credit you can get based on your children and care time”

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MD 5: First requirement: person’s age, or

“You must be at least 16 years old to qualify for the in-work tax credit”

Part M Tax credits paid in cash
Abating WFF tax credits

MD 4Entitlement to in-work tax credit

  1. A person is entitled to an in-work tax credit for a child if, for an entitlement period, the person meets the 5 requirements of sections MD 5 to MD 9.

  2. If 2 persons are entitled to an in-work tax credit or a child tax credit for a child for an entitlement period, the entitlement of each is not affected by the entitlement of the other person.

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Notes
  • Section MD 4 heading: amended, on , by section 469(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 4(1): amended, on , by section 469(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 4(2) heading: amended, on , by section 469(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 4(2): amended, on , by section 469(5) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 4 list of defined terms in-work payment: repealed, on , by section 469(6)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Section MD 4 list of defined terms in-work tax credit: inserted, on , by section 469(6)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).