Tax Administration Act 1994

Determinations - Determinations relating to family scheme income

91AAS: Declaration of emergency event for purposes of family scheme income

You could also call this:

"When is an event an emergency for family scheme income?"

Illustration for Tax Administration Act 1994

The Commissioner can decide if an event is an emergency for family scheme income. You can find the rules for this in section MB 13(2)(r)(i) of the Income Tax Act 2007, which is linked to the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002. The Commissioner must set a period for the event, which can be up to 12 months from the day it happens. The Commissioner can change or cancel an earlier decision about an emergency event. However, the total time for the event cannot be more than 12 months. When the Commissioner makes a new decision or changes an old one, they must tell the public as soon as possible. The Commissioner will publish the new or changed decision in a publication they choose. This is so you can find out about the decision and what it means for you. The decision is related to section MB 13(2)(r)(ii) of the Income Tax Act 2007, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3661999 website.

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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=DLM3822311.

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91AAR: Determination relating to eligible relocation expenses, or

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"The Commissioner decides what part of a work payment is tax-free."

Part 5Determinations
Determinations relating to family scheme income

91AASDeclaration of emergency event for purposes of family scheme income

The Commissioner may determine that an event is an emergency event, for the purposes of section MB 13(2)(r)(i) of the Income Tax Act 2007, if the event meets the requirements of paragraphs (a) and (b) of the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002.
The determination must set a period relating to the event, for the purposes of section MB 13(2)(r)(ii) of the Income Tax Act 2007, equal to or less than 12 months and beginning on the day of the event.
The determination may provide for the extension, limitation, variation, cancellation, or repeal of an earlier determination, except that the total period relating to an event may not exceed 12 months.
As soon as possible after issuing or changing a determination under this section, the Commissioner must publish the new or changed determination in a publication chosen by the Commissioner.

Notes

Section 91AAS: inserted (with effect on 1 April 2011), on 24 May 2011, by section 12 of the Taxation (Canterbury Earthquake Measures) Act 2011 (2011 No 24).