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Tax Administration Act 1994

Credits of tax - Payments of tax credit by chief executive

80KN: Payment of tax credit by chief executive

You could also call this:

"Getting a tax credit with your main benefit"

Illustration for Tax Administration Act 1994

When the chief executive of a department pays you a main benefit, they must also pay you a WFF tax credit if you are entitled to it. The chief executive will pay you the WFF tax credit when they pay your main benefit, unless they agree with the Commissioner that the Commissioner will pay it instead. You can get a WFF tax credit if the family credit abatement or the Best Start credit abatement is zero, or if the chief executive is authorised by an Order in Council made under section 225A to pay it to you.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1258192.

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"A list of payments made in parts"

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80KO: Determining WFF tax credit, or

"How the government calculates your Working for Families tax credit"

Part 3BCredits of tax
Payments of tax credit by chief executive

80KNPayment of tax credit by chief executive

  1. This section applies when—

  2. in a tax year, the chief executive of the administering department pays to a person a main benefit; and
    1. the chief executive is satisfied that—
      1. the person is entitled to receive a WFF tax credit for which the amount of the family credit abatement or the Best Start credit abatement, as applicable, is zero; or
        1. the chief executive is authorised by an Order in Council made under section 225A to pay the person a WFF tax credit for which the family credit abatement or the Best Start credit abatement, as applicable, is more than zero.

        2. When paying the main benefit, the chief executive must pay to the person the WFF tax credit that the chief executive considers that the person is entitled to at the time of the payment, unless the chief executive and the Commissioner 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.

        3. An agreement between the chief executive and the Commissioner referred to in subsection (2) may be terminated by agreement between the chief executive and the Commissioner.

        Compare
        Notes
        • Section 80KN: inserted, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
        • Section 80KN(1)(a): amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
        • Section 80KN(1)(b)(i): amended, on , by section 32(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
        • Section 80KN(1)(b)(i): amended, on , by section 213 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
        • Section 80KN(1)(b)(ii): amended, on , by section 32(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
        • Section 80KN(1)(b)(ii): amended, on , by section 213 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
        • Section 80KN(2): amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
        • Section 80KN(2): amended (with effect on 1 July 2018), on , by section 48(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
        • Section 80KN(2): amended, on , by section 213 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
        • Section 80KN(3): inserted (with effect on 1 July 2018), on , by section 48(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).