Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Income - Exempt income

CW 52B: Disability support services

You could also call this:

"Income for disability support services is tax-free"

Illustration for Income Tax Act 2007

You get some income from Health New Zealand, the Ministry of Disabled People, or the Ministry of Health. This income is for buying disability support services for you or someone you care for. It is exempt income, which means you do not pay tax on it. You can find out what disability support services are by looking at section 4 of the Pae Ora (Healthy Futures) Act 2022. This tells you what services are included. These services are for people with disabilities. If you get income for disability support services, it is exempt. This means you do not pay tax on this income. It is for services that help people with disabilities.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS176818.

This page was last updated on — View changes

Topics:
Money and consumer rights > TaxesHealth and wellbeing > Healthcare services
Previous

CW 52: Community trusts, or

"Community trusts don't have to pay income tax on their earnings"

Next

CW 53: Distributions from complying trusts, or

"Money or property you get from a complying trust is tax-free"

Part CIncome
Exempt income

CW 52BDisability support services

  1. An amount of income derived by or on behalf of a person or their carer is exempt income of the relevant person if the amount is paid by Health New Zealand, the Ministry of Disabled People, or the Ministry of Health for the purpose of the purchase of disability support services in relation to the person.

  2. In this section, disability support services has the meaning given in section 4 of the Pae Ora (Healthy Futures) Act 2022.

Notes
  • Section CW 52B: inserted (with effect on 1 April 2015), on , by section 142(1) (and see section 142(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section CW 52B(1): amended (with effect on 1 December 2024), on , by section 29 of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
  • Section CW 52B(1): amended, on , by section 43 of the Pae Ora (Disestablishment of Māori Health Authority) Amendment Act 2024 (2024 No 5).
  • Section CW 52B(1): amended (with effect on 1 July 2022), on , by section 23 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Section CW 52B(1): amended, on , by section 104 of the Pae Ora (Healthy Futures) Act 2022 (2022 No 30).
  • Section CW 52B(2) disability support services: amended, on , by section 104 of the Pae Ora (Healthy Futures) Act 2022 (2022 No 30).