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Tax Administration Act 1994

Miscellaneous

225A: Power to make interim payments of WFF tax credit

You could also call this:

"Getting some of your Working for Families tax credit early"

Illustration for Tax Administration Act 1994

The Governor-General can make rules about paying you a part of your Working for Families tax credit before the usual time. You might get this payment if you are getting a main benefit. The Governor-General can decide when these payments start or stop, and who gets them, by looking at things like the type of benefit you get and how much you get.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359315.

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Part 13Miscellaneous

225APower to make interim payments of WFF tax credit

  1. The Governor-General may from time to time, by Order in Council—

  2. specify a class of persons being paid a main benefit to whom the chief executive of the administering department may make payments under section 80KP, or to whom the chief executive must stop making such payments:
    1. appoint a date on which the chief executive of that department may start making payments under section 80KP or a date on which the chief executive must stop making such payments.

      1. An Order in Council made under subsection (1) may—

      2. provide that the chief executive of that department may make payments, or must stop making payments, under section 80KP to all persons receiving a main benefit; or
        1. specify a class of persons being paid a main benefit to whom the chief executive of that department may make payments, or must stop making payments, under section 80KP, by reference to 1 or more of the following:
          1. the type of main benefit received by the person:
            1. the amount of the main benefit received by the person:
              1. the amount of the WFF tax credit to which the person may be entitled, as determined by the chief executive of that department:
                1. any amount used or calculated by the chief executive of that department in determining the amount of the WFF tax credit to which a person may be entitled.

                2. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

                Notes
                • Section 225A: replaced, on (applying on and after 1 October 1999), by section 21 of the Taxation (Parental Tax Credit) Act 1999 (1999 No 62).
                • Section 225A heading: amended, on , by section 267(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                • Section 225A(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 225A(1)(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 225A(1)(b): 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 225A(2)(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 225A(2)(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 225A(2)(b): amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                • Section 225A(2)(b): 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 225A(2)(b)(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 225A(2)(b)(ii): amended, on , by section 142 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                • Section 225A(2)(b)(iii): amended (with effect on 1 April 2008), on , by section 702(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                • Section 225A(2)(b)(iii): amended, on , by section 267(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                • Section 225A(2)(b)(iv): amended (with effect on 1 April 2008), on , by section 702(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                • Section 225A(2)(b)(iv): amended, on , by section 267(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                • Section 225A(3): replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).