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Tax Administration Act 1994

Credits of tax - Payments of tax credit by chief executive

80KP: When entitlement to main benefit ends

You could also call this:

"What happens to your family tax credits when your main benefit stops"

Illustration for Tax Administration Act 1994

When your entitlement to a main benefit ends, you can apply to have your family tax credit or Best Start tax credit continued. The chief executive will decide how long to keep paying you these credits. They will work out how much to pay you as if you were still getting a main benefit. You can get the family tax credit or the Best Start tax credit for a certain period. The chief executive decides this period with the Commissioner. You get the same amount as if you were still on a main benefit. If you want to know more about this, you can look at section 80KN.

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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=DLM1259624.

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

80KPWhen entitlement to main benefit ends

  1. This section applies for the purposes of section 80KN when—

  2. a person’s entitlement to a main benefit ends; and
    1. they apply to the chief executive to have the payment of their following tax credits continued:
      1. the family tax credit:
        1. the Best Start tax credit.

        2. The chief executive must continue to pay the family tax credit or the Best Start tax credit, as applicable, to the person for a period determined by the chief executive in consultation with the Commissioner. The amount is determined as if the person were still being paid a main benefit during this period.

        Compare
        Notes
        • Section 80KP: 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 80KP heading: amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
        • Section 80KP(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 80KP(1)(b): amended, on , by section 34(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
        • Section 80KP(1)(b)(i): inserted, on , by section 34(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
        • Section 80KP(1)(b)(ii): inserted, on , by section 34(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
        • Section 80KP(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 80KP(2): amended, on , by section 34(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).