Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Returns and return dates

41: Annual returns by persons who receive credit under family scheme

You could also call this:

"People who get family scheme credits must file a tax return each year."

Illustration for Tax Administration Act 1994

If you get a credit under the family scheme, you must ask the Commissioner for it. You do this by applying in the way the Commissioner says. Your application must be signed and have the information the Commissioner needs. If you are not required to give the Commissioner a return of income for a tax year, but you get a family notice of entitlement or apply for a tax credit, you must give the Commissioner a return for that tax year. This return must have the information needed to calculate your family scheme income and any other information the Commissioner requires. You can apply not to be a transitional resident under section HR 8(4) if you are eligible for a tax credit under the family scheme. Your notice of election must be in a form acceptable to the Commissioner and received by the Commissioner on or before a certain date. If you need more time to make an election, you can apply to the Commissioner. This application is treated like an application for an extension of time to give the Commissioner a return of income.

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 It might be out of date or be missing some parts.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

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=DLM351186.

Topics:
Money and consumer rights > Taxes
Previous

40: General requirements for returns, or

"What you need to do when filling out a tax return"

Next

41A: Returns in relation to charitable or other public benefit gifts, or

"Getting a refund for charitable donations"

Part 3Information, record-keeping, and returns
Returns: Returns and return dates

41Annual returns by persons who receive credit under family scheme

  1. If a person is eligible to receive a credit of tax under the family scheme, the person must apply to the Commissioner for the credit of tax in the manner specified by the Commissioner.

  2. A person's application must be signed and provide the information the Commissioner requires.

  3. Subsection (4) applies if, apart from this section, a person is not required to furnish a return of income for a tax year and—

  4. for the whole or part of the tax year the person is issued with a family notice of entitlement under the family scheme; or
    1. after the end of the income year, the person applies to the Commissioner for a tax credit under the family scheme for that tax year.

      1. Whether or not the person derived income in the tax year and despite the application of Part 3, subpart 3A, the person must furnish to the Commissioner a return for the tax year, in the form prescribed by the Commissioner, providing—

        1. the information relevant to the calculation of the person's family scheme income for the tax year; and
          1. other information required by the Commissioner.

            1. Repealed

            2. A person who is eligible for a tax credit under the family scheme in an income year, or would be eligible if their spouse, civil union partner, or de facto partner were not a transitional resident, and who would otherwise be a transitional resident in an income year may apply not to be a transitional resident under section HR 8(4) of that Act.

            3. A notice of election under section HR 8(4) must be—

            4. in a form acceptable to the Commissioner; and
              1. be received by the Commissioner on or before the latest of the following:
                1. the date by which section 37 would require the person to provide a return of income for the 2006–07 tax year, if required:
                  1. the date by which section 37 would require the person to provide a return of income for the tax year corresponding to the first income year affected by the election, if required:
                    1. the date allowed by the Commissioner on application.

                    2. An application under subsection (7)(b)(iii) for an extension of time to make an election is treated as if it were an application under section 37 in relation to a return of income for the later of the tax years referred to in subsection (7)(b)(i) and (ii).

                    Notes
                    • Section 41: replaced, on (applying on and after 1 October 1999), by section 17 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
                    • Section 41 heading: amended, on , by section 27(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                    • Section 41(1): amended, on , by section 27(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                    • Section 41(3): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                    • Section 41(3)(a): amended, on , by section 27(3) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                    • Section 41(3)(a): amended, 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 41(3)(a): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                    • Section 41(3)(b): amended, on , by section 27(4) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                    • Section 41(3)(b): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                    • Section 41(4): replaced, on (applying for the 2016–17 tax year, or earlier tax year set by Order in Council, and later tax years), by section 184(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
                    • Section 41(4): amended, on , by section 38(1) (and see section 38(2) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                    • Section 41(4)(a): repealed, on , by section 204 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
                    • Section 41(5): repealed, on (applying for the 2016–17 tax year, or earlier tax year set by Order in Council, and later tax years), by section 184(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
                    • Section 41(6): 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 41(6): amended, on , by section 27(5) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
                    • Section 41(7): 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 41(8): 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).