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Income Tax Act 2007

Tax credits paid in cash - Terminating provisions

MZ 1: Entitlement to child tax credit

You could also call this:

“Eligibility for child tax credit for certain parents who can't receive in-work tax credit”

You can get a child tax credit if you were getting it for a child for a period ending on 31 March 2006, and you’re not allowed to get an in-work tax credit under section MD 4.

If you keep meeting the rules after 31 March 2006, you can keep getting the child tax credit for periods after that date.

If two people can get an in-work tax credit or a child tax credit for a child for a period, the amount each person gets isn’t affected by what the other person gets.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518622.

Topics:
Money and consumer rights > Taxes
Family and relationships > Children and parenting
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MZ 2: Calculation of child tax credit, or

“How to work out your child tax credit”

Part M Tax credits paid in cash
Terminating provisions

MZ 1Entitlement to child tax credit

  1. This section applies when—

  2. a person is claiming or receiving a child tax credit for a child for an entitlement period ending on 31 March 2006; and
    1. the person is not entitled to an in-work tax credit under section MD 4 (Entitlement to in-work tax credit).

      1. If the person maintains continuously their entitlement after 31 March 2006, they remain entitled to receive the child tax credit for entitlement periods after that date.

      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 amount to which each is entitled is not affected by the entitlement of the other person.

      Compare
      Notes
      • Section MZ 1(1)(b): amended, on , by section 491(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
      • Section MZ 1(3): amended, on , by section 491(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
      • Section MZ 1 list of defined terms in-work payment: repealed, on , by section 491(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
      • Section MZ 1 list of defined terms in-work tax credit: inserted, on , by section 491(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).