MC 10 Principal caregiver
General meaning

(1)

A principal caregiver, for a dependent child,—

(a)

means the person, whether or not a parent of the child, who the Commissioner considers has the primary responsibility for the day-to-day care for the child, other than on a temporary basis:

(b)

does not include—

(i)

a body of persons, incorporated or otherwise:

(ii)

the spouse, civil union partner, or de facto partner of a person eligible to be a transitional resident who has not made an election under section HR 8(4) (Transitional residents):

(iii)

a person who is the proprietor of, or employed in, a residence established under the Oranga Tamariki Act 1989, or a residential disability care institution as defined in section 58(4) of the Health and Disability Services (Safety) Act 2001, or another institution in which a child is cared for.

Meaning for abating WFF tax credit, family tax credit, Best Start tax credit, child tax credit

(2)

For the purposes of sections MD 3, MG 1, and MZ 1 (which relate to certain tax credits for families), a person is a principal caregiver of a dependent child if the person—

(a)

lives apart from another person who qualifies under section MC 2 in relation to the dependent child; and

(b)

has the dependent child in their exclusive care for periods totalling at least one-third of—

(i)

a 4-month period:

(ii)

the tax year:

(iii)

the entitlement period, in the case of the parental tax credit.

Meaning for in-work tax credit

(3)

For the purposes of section MD 6 (Second requirement: principal care), a person is a principal caregiver of a dependent child for an entitlement period if the person—

(a)

lives apart from another person who qualifies under section MC 2 in relation to the dependent child; and

(b)

has the dependent child in their exclusive care for periods, whether or not they coincide with the entitlement period, totalling at least one-third of a 4-month period or the tax year.

Entitlement to in-work tax credit

(4)

If subsection (3) applies, section MD 10(3) (Calculation of in-work tax credit) is to be read as applying to the periods during which the principal caregiver has exclusive care of the dependent child.

Meaning for parental tax credit

(5)

For the purposes of section MD 11 (Entitlement to parental tax credit), a person is a principal caregiver of a dependent child if the person—

(a)

lives apart from another person who qualifies under section MC 2 in relation to the dependent child; and

(b)

has the dependent child in their exclusive care for periods totalling at least one-third of the parental entitlement period.

Principal caregiver to notify Commissioner of change

(6)

A person who is a principal caregiver under this section must notify the Commissioner immediately of a change in the arrangements for the care of the child that has, or will have, the effect of ending the person’s status as a principal caregiver.

Defined in this Act: abating WFF tax credit, child tax credit, civil union partner, Commissioner, de facto partner, dependent child, entitlement period, family tax credit, in-work tax credit, notify, parental entitlement period, parental tax credit, principal caregiver, spouse, tax year, transitional resident

Compare: 2004 No 35 ss KD 2AA(2)–(3), OB 1 “principal caregiver”

Section MC 10(1)(b)(iii): amended, on 14 July 2017, by section 149 of the Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 (2017 No 31).

Section MC 10(2) heading: amended, on 1 July 2018, by section 15(1) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 10(2) heading: amended, on 1 April 2008, by section 464(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10(2): amended, on 1 July 2018, by section 15(2) of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 10(3) heading: amended, on 1 April 2008, by section 464(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10(4) heading: amended, on 1 April 2008, by section 464(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10(4): amended (with effect on 1 April 2008), on 6 October 2009, by section 357(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section MC 10(4): amended, on 1 April 2008, by section 464(5) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10 list of defined terms abating WFF tax credit: inserted, on 1 April 2008, by section 464(6)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10 list of defined terms family assistance credit: repealed, on 1 April 2008, by section 464(6)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10 list of defined terms family support: repealed, on 1 April 2008, by section 464(6)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10 list of defined terms family tax credit: inserted, on 1 April 2008, by section 464(6)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10 list of defined terms in-work payment: repealed, on 1 April 2008, by section 464(6)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section MC 10 list of defined terms in-work tax credit: inserted, on 1 April 2008, by section 464(6)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).