Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Tax credits paid in cash - Payment of credits

MF 2: When person not entitled to payment by instalment

You could also call this:

“When you can't get tax credit payments in instalments”

You cannot get a tax credit payment by instalment when:

You expect to receive a main benefit during a relationship period, or you ask the chief executive for a tax credit payment after a main benefit has ended.

The chief executive can pay you an abating WFF tax credit or a Best Start tax credit.

The chief executive and the Commissioner haven’t agreed that the Commissioner will pay you the WFF tax credit instead of the chief executive.

The chief executive doesn’t ask the Commissioner to accept your application for a notice of entitlement.

If all these things happen, you can’t apply to get the tax credit paid in instalments for that relationship period.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518580.

Topics:
Money and consumer rights > Taxes
Money and consumer rights > Savings and retirement
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MF 1: Application for payment of tax credit by instalment, or

“How to request early payment of your Working for Families tax credit”

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MF 3: Calculating amount of interim WFF tax credit, or

“How Inland Revenue estimates your Working for Families tax credit amount”

Part M Tax credits paid in cash
Payment of credits

MF 2When person not entitled to payment by instalment

  1. This section applies when—

  2. a person—
    1. expects that in a relationship period they will be entitled to receive a main benefit; or
      1. applies under section 80KP of the Tax Administration Act 1994 to the chief executive for payment of a tax credit for a period after a main benefit has ended; and
      2. the chief executive is authorised by section 80KN of that Act to pay to the person—
        1. an abating WFF tax credit:
          1. a Best Start tax credit; and
          2. the chief executive and the Commissioner do not agree that the Commissioner will, and the chief executive will not, pay to the person, or each person in a class of persons to which the person belongs, the WFF tax credit that they are entitled to receive and that the chief executive is authorised to pay; and
            1. the chief executive does not ask the Commissioner under section 80KQ of that Act to accept from the person an application for a notice of entitlement.

              1. The person is not entitled to apply under section MF 1 for the payment of the tax credit by instalment for the relationship period.

              Compare
              Notes
              • Section MF 2(1)(a)(i): amended, on , by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
              • Section MF 2(1)(a)(ii): amended, on , by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
              • Section MF 2(1)(b): replaced, on , by section 19(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
              • Section MF 2(1)(bb): inserted (with effect on 1 July 2018), on , by section 239(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
              • Section MF 2(1)(c): inserted, on , by section 19(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
              • Section MF 2(2): amended (with effect on 1 July 2018), on , by section 239(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
              • Section MF 2 list of defined terms abating WFF tax credit: inserted, on , by section 484(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
              • Section MF 2 list of defined terms apply: inserted, on , by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
              • Section MF 2 list of defined terms ask: inserted, on , by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
              • Section MF 2 list of defined terms Best Start tax credit: inserted, on , by section 19(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
              • Section MF 2 list of defined terms family assistance credit: repealed, on , by section 484(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
              • Section MF 2 list of defined terms income-tested benefit: repealed, on , by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
              • Section MF 2 list of defined terms main benefit: inserted, on , by section 141 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
              • Section MF 2 list of defined terms WFF tax credit: inserted (with effect on 1 July 2018), on , by section 239(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).