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MK 15: Groups of persons
or “How certain groups are treated as one employer for tax credit purposes”
You could also call this:

“Tax rules for people who employ themselves as domestic workers”

If you are a private domestic worker who is considered an employer under the KiwiSaver Act 2006, you are treated in a special way for tax purposes. When it comes to tax credits, you are seen as both an employer and an employee. This means that you are treated as if you are paying yourself a salary or wages. This rule helps to make sure that you can still get the benefits of tax credits, even though you are working for yourself in a private home.

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Next up: ML 1: What this subpart does

or “This section about tax credits paid in cash no longer applies”
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Part M Tax credits paid in cash
Tax credits for KiwiSaver schemes and complying superannuation funds

MK 16Private domestic workers

  1. For the purposes of this subpart, a private domestic worker who is an employer under paragraph (c) of the definition of employer in section 4 of the KiwiSaver Act 2006 is treated as paying salary or wages to themselves in the capacity of employee.

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Notes
  • Section MK 16: added, on , by section 132 of the Taxation (KiwiSaver) Act 2007 (2007 No 110).