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Tax Administration Act 1994

Credits of tax - Payments to holders of notices of entitlement

80KK: Payment by instalment of family tax credit and Best Start tax credit (without abatement)

You could also call this:

"Getting family tax credit and Best Start tax credit in instalments"

Illustration for Tax Administration Act 1994

You might get family tax credit and Best Start tax credit paid in instalments. The Commissioner decides if you are entitled to these credits based on information from the chief executive under an information sharing agreement referred to in section 18E(2). You will get these credits without abatement. You will get the credits for a certain period. This period starts the day after you stop getting a main benefit, an orphan’s benefit, or an unsupported child’s benefit, or a WFF tax credit paid under section 80KN. The period ends after 56 days or when you get a new notice of entitlement. If you get the family tax credit or the Best Start tax credit for part of the 56-day period, the period will be shorter. The Commissioner must pay you the credits by instalment during this time. You will get the family tax credit and the Best Start tax credit without abatement during this period.

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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=DLM1264694.

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Money and consumer rights > TaxesFamily and relationships > Children and parenting
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80KJ: Delay in providing notice of entitlement, or

"Getting a late notice about what you're entitled to"

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80KL: Payment of instalments into accounts, or

"Getting tax credits paid into your bank account"

Part 3BCredits of tax
Payments to holders of notices of entitlement

80KKPayment by instalment of family tax credit and Best Start tax credit (without abatement)

  1. This section applies when the Commissioner considers, on the basis of information provided under an information sharing agreement referred to in section 18E(2) by the chief executive, that a person is entitled to—

  2. the family tax credit:
    1. the Best Start tax credit.

      1. In the period described in subsection (3), the Commissioner must pay to the person the following tax credits by instalment and without abatement:

      2. the family tax credit:
        1. the Best Start tax credit.

          1. The period—

          2. starts on the day following the day that the chief executive says is the last day that the person is entitled to—
            1. a main benefit, an orphan’s benefit, or an unsupported child’s benefit; or
              1. a WFF tax credit paid under section 80KN; and
              2. ends on the earlier of—
                1. the day before the first day stated in a notice of entitlement that is provided later:
                  1. a period of not more than 56 days, starting on the first day referred to in paragraph (a).

                  2. Subsection (5) applies when the chief executive pays the following tax credits for part of the 56-day period referred to in subsection (3)(b)(ii):

                  3. the family tax credit:
                    1. the Best Start tax credit.

                      1. The period referred to in subsection (3)(b)(ii) is reduced by the period for which the chief executive paid the family tax credit or the Best Start tax credit, as applicable.

                      Compare
                      Notes
                      • Section 80KK: 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 80KK heading: amended, on , by section 31(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(1): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                      • Section 80KK(1): amended, on , by section 31(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(1): amended, on , by section 324 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                      • Section 80KK(1)(a): inserted, on , by section 31(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(1)(b): inserted, on , by section 31(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(2): amended, on , by section 31(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(2)(a): inserted, on , by section 31(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(2)(b): inserted, on , by section 31(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(3)(a)(i): replaced, on , by section 459 of the Social Security Act 2018 (2018 No 32).
                      • Section 80KK(3)(a)(i): amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                      • Section 80KK(3)(a)(i): amended (with effect on 20 April 2020), on , by section 20 of the COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 (2020 No 10).
                      • Section 80KK(3)(a)(ii): amended, on , by section 212(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                      • Section 80KK(4): amended, on , by section 31(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(4)(a): inserted, on , by section 31(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(4)(b): inserted, on , by section 31(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                      • Section 80KK(5): amended, on , by section 31(5) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).