Tax Administration Act 1994

Credits of tax - When Commissioner takes over payment of tax credit from chief executive

80KV: Statement of family scheme income

You could also call this:

"Tell us about your family's income for tax credits"

Illustration for Tax Administration Act 1994

When the Commissioner gives you a notice of entitlement for a tax year, you must give them a statement of your family scheme income. You need to do this when you file your return of income for the tax year. You must include your spouse, civil union partner, or de facto partner's family scheme income in your statement, unless they give their own statement. You are not required to include your partner's income if they file their own statement. Your partner can give a separate statement of their own family scheme income when you file your return of income. This rule does not apply if the only tax credit you expect to get is the Best Start tax credit and all your dependent children will be less than 1 year old on the last day of the tax year.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1264737.

Topics:

Money and consumer rights > Taxes

80KU: Payment of tax credit taken over by Commissioner, or

"Getting tax credits when your benefit stops"

80KW: Effect of extra instalment on entitlement to tax credit, or

"How extra payments affect your tax credit"

Part 3BCredits of tax
When Commissioner takes over payment of tax credit from chief executive

80KVStatement of family scheme income

This section applies for a notice of entitlement that the Commissioner has given to a person for a tax year, unless the only tax credit the person expects to be entitled to for the tax year is the Best Start tax credit and all dependent children will be less than 1 year old on the last day of the tax year.
The person must, in the time within which the person is required to file the person’s return of income for the tax year, give the Commissioner a complete statement of the person’s family scheme income for the tax year.
The person must include in the statement described in subsection (2) the family scheme income of the person’s spouse, civil union partner, or de facto partner, as applicable, unless that other person gives a statement of their own family scheme income under subsection (4).
The person’s spouse, civil union partner, or de facto partner, as applicable, may give a separate complete statement of their own family scheme income, in the time within which the person is required to file the person’s return of income.

Notes

Section 80KV: replaced, on 24 February 2016, by section 254 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 80KV(1): amended, on 1 July 2018, by section 36 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).