MA 8 Some definitions for family scheme

In subparts MB to MF and MZ,—

abating WFF tax credit means a tax credit under section MD 1 (Abating WFF tax credit)

chief executive means the chief executive of the department currently responsible for administering the Social Security Act 1964

child tax credit means the component of the WFF tax credit that is calculated using the formula in section MZ 2 (Calculation of child tax credit)

family assistance credit [Repealed]

family credit abatement means the component of the abating WFF tax credit that is calculated using the formula in section MD 13 (Calculation of family credit abatement)

family plus [Repealed]

family scheme means all the entitlements and tax credits arising under subparts MB to MF and MZ

family scheme income means the amount, described in section MB 1 (Adjustments for calculation of family scheme income), based on a person’s net income and adjusted as provided by subpart MB (Adjustment of net income for family scheme), on which an entitlement and a tax credit under the family scheme is based

family support [Repealed]

family tax credit means the component of the abating WFF tax credit calculated using the formula in section MD 3 (Calculation of family tax credit)

in-work payment [Repealed]

in-work tax credit means the component of the abating WFF tax credit calculated using the formula in section MD 10 (Calculation of in-work tax credit)

minimum family tax credit means a tax credit under section ME 1 (Minimum family tax credit)

net family scheme income [Repealed]

New Zealand resident

(a)

means ordinarily resident; and

(b)

does not include being unlawfully resident in New Zealand; and

(c)

does not include being lawfully resident in New Zealand only because of holding a temporary entry class visa

parental tax credit means the component of the abating WFF tax credit calculated using the formula in section MD 12

social assistance payment means—

(a)

an income-tested benefit; or

(b)

a veteran’s pension; or

(c)

New Zealand superannuation; or

(d)

a basic grant or an independent circumstances grant, made under regulations made under section 193 of the Education Act 1964, section 303 of the Education Act 1989, or a substituted provision; or

(e)

an accident compensation earnings-related payment, when the compensation relates to a day forming part of a continuous period of eligibility for the compensation and the day falls after the earlier of—

(i)

the day with the same date as the first day of the continuous period of eligibility for compensation and occurring in the third calendar month after that first day; and

(ii)

the last day of the third calendar month after the first day of the continuous period of eligibility for compensation

WFF tax credit means a tax credit under either section MD 1 (Abating WFF tax credit) or ME 1 (Minimum family tax credit).

Defined in this Act: abating WFF tax credit, accident compensation earnings-related payment, amount, child tax credit, Commissioner, family tax credit, income-tested benefit, in-work payment, minimum family tax credit, net income, New Zealand, New Zealand superannuation, parental tax credit, relationship period, resident in New Zealand, tax credit, tax year, veteran’s pension, WFF tax credit

Section MA 8 abating WFF tax credit: inserted, on 1 April 2008, by section 455(1)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 child tax credit: amended, on 1 April 2008, by section 455(1)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 family assistance credit: repealed, on 1 April 2008, by section 455(1)(c) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 family credit abatement: amended, on 1 April 2008, by section 455(1)(d) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 family plus: repealed, on 1 April 2008, by section 455(1)(e) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 family scheme income: amended, on 1 April 2014 (applying for the 2014–15 and later income years), by section 107(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Section MA 8 family support: repealed, on 1 April 2008, by section 455(1)(f) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 family tax credit: substituted, on 1 April 2008, by section 455(1)(g) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 in-work payment: repealed, on 1 April 2008, by section 455(1)(h) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 in-work tax credit: inserted, on 1 April 2008, by section 455(1)(h) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 minimum family tax credit: inserted, on 1 April 2008, by section 455(1)(i) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 net family scheme income: repealed, on 1 April 2008, by section 455(1)(j) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 New Zealand resident: substituted, on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).

Section MA 8 parental tax credit: amended, on 1 April 2008, by section 455(1)(k) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 WFF tax credit: added, on 1 April 2008, by section 455(1)(l) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 list of defined terms abating WFF tax credit: inserted, on 1 April 2008, by section 455(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 list of defined terms entitlement period: repealed, on 24 February 2016, by section 243 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section MA 8 list of defined terms full-time earner: repealed (with effect on 1 April 2008), on 6 October 2009, by section 350 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section MA 8 list of defined terms minimum family tax credit: inserted, on 1 April 2008, by section 455(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 list of defined terms WFF tax credit: inserted, on 1 April 2008, by section 455(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MA 8 list of defined terms family assistance credit: repealed, on 1 April 2008, by section 455(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).