Families Package (Income Tax and Benefits) Act 2017

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Families Package (Income Tax and Benefits) Act 2017

Public Act		2017 No 51
Date of assent		20 December 2017
Commencement		see section 2

1	Title
2	Commencement
	Part 1 Income tax
	Subpart 1—Best Start tax credit
	Amendments to Income Tax Act 2007
3	Income Tax Act 2007 amended
4	Section GB 44 amended (Arrangements involving tax credits for families)
5	Section HR 8 amended (Transitional residents)
6	Section MA 1 amended (What this Part does)
7	Section MA 5 amended (Advice from outside agencies)
8	Section MA 6 amended (Avoidance arrangements)
9	Section MA 7 amended (Meaning of full-time earner for family scheme)
10	Section MA 8 amended (Some definitions for family scheme)
11	Section MB 2 amended (Adjustment for period that is less or more than 1 year)
12	Section MC 1 amended (What this subpart does)
13	Section MC 5 amended (Third requirement: residence)
14	Section MC 6 amended (When person does not qualify)
15	Section MC 10 amended (Principal caregiver)
16	Section MC 11 amended (Relationship periods and entitlement periods)
17	Section MD 11 amended (Entitlement to parental tax credit)
18	Section MF 1 amended (Application for payment of tax credit by instalment)
19	Section MF 2 amended (When person not entitled to payment by instalment)
20	Section MF 4 replaced (Requirements for calculating instalment of tax credit)
	MF 4	Requirements for calculating instalment of tax credit
21	Section MF 7 amended (Orders in Council)
22	New subpart MG inserted (Best Start tax credit)
		Subpart MG—Best Start tax credit
	MG 1	Best Start tax credit entitlement
	MG 2	Best Start tax credit
	MG 3	Best Start credit abatement
	MG 4	Person receiving protected Best Start tax credit
23	Section YA 1 amended (Definitions)
	Amendments to Tax Administration Act 1994
24	Tax Administration Act 1994 amended
25	Section 3 amended (Interpretation)
26	Section 24F amended (Special tax codes)
27	Section 41 amended (Annual returns by persons who receive family assistance credit)
28	Section 80KB amended (Contents of application)
29	Section 80KC amended (When tax file number of child does not accompany application)
30	Section 80KD amended (What Commissioner must do on receipt of application)
31	Section 80KK amended (Payment by instalment of family tax credit (without abatement))
32	Section 80KN amended (Payment of tax credit by chief executive)
33	Section 80KO amended (Determining WFF tax credit)
34	Section 80KP amended (When entitlement to income-tested benefit ends)
35	Section 80KU amended (Payment of tax credit taken over by Commissioner)
36	Section 80KV amended (Statement of family scheme income)
37	Section 80KW amended (Effect of extra instalment on entitlement to tax credit)
38	Section 85I amended (Use of Parental Leave and Employment Protection Act 1987 and parental tax credit information to determine entitlement)
39	Section 89C amended (Notices of proposed adjustment required to be issued by Commissioner)
40	Section 185 amended (Payment out of Crown Bank Account)
	Amendments to other enactments
41	Schedule 2 of the Housing Restructuring and Tenancy Matters Act 1992 amended (Prescribed elements of calculation mechanism)
42	Section 3 of the Social Security Act 1964 amended (Interpretation)
43	Section 61G of the Social Security Act 1964 amended (Temporary additional support)
44	Clause 13 of the Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Social Development) Order 2017 amended (Procedure before adverse action taken)
45	Clause 1 of the Taxation (Abated Interim Payments of subparts MA to MF and MZ Credit) Regulations 2002 amended (Title)
	Subpart 2—Working for families
	Taxation (Budget Measures: Family Incomes Package) Act 2017 repealed
46	Taxation (Budget Measures: Family Incomes Package) Act 2017 repealed
	Income Tax Act 2007 amended
47	Income Tax Act 2007 amended
48	Section MD 3 amended (Calculation of family tax credit)
49	Section MD 3 amended (Calculation of family tax credit)
50	Section MD 13 amended (Calculation of family credit abatement)
51	Section MD 13 amended (Calculation of family credit abatement)
52	Section ME 1 amended (Minimum family tax credit)
53	Section MF 4D repealed (Calculation of instalments: 1 April 2010 to 30 September 2010)
54	Section MF 4E repealed (Calculation of instalments: 1 October 2010 to 31 March 2011)
55	New sections MF 4F and MF 4G inserted
	MF 4F	Calculation of instalments: 1 April 2018 to 30 June 2018
	MF 4G	Calculation of instalments: 1 July 2018 to 31 March 2019
56	Section MF 7 amended (Orders in Council)
57	Section MF 7 amended (Orders in Council)
	Amendments to Taxation (Annual Rates and Budget Measures) Act 2011
58	Taxation (Annual Rates and Budget Measures) Act 2011 amended
	Part 2 Benefits
	Subpart 1—Winter energy payment
59	Social Security Act 1964 amended
60	Section 3 amended (Interpretation)
61	New Part 1KA inserted
		Part 1KA Winter energy payment
	61FE	Winter energy payment: purpose
	61FF	Winter energy payment: interpretation
	61FG	Winter energy payment: eligibility requirements
	61FH	Winter energy payment: election not to receive
	61FI	Winter energy payment: instalments, rates, and payment
	61FJ	Winter energy payment: effect of absence of beneficiary from New Zealand
62	Section 61H amended (Rates of benefits, etc, may be increased by Order in Council)
63	Section 72 amended (Limitation where applicant receiving another benefit or pension)
64	Section 81 amended (Review of benefits)
65	Section 82 amended (Payment of benefits)
66	New Schedule 18A inserted
67	New Part 7 of Schedule 32 inserted
68	Consequential amendments
	Subpart 2—Rates of orphan’s benefit and unsupported child’s benefit
69	Social Security Act 1964 amended
70	Schedule 4 amended
	Subpart 3—Accommodation supplement areas (fixing as on 26 June 2017)
71	Social Security Act 1964 amended
72	Section 61I amended (Areas for accommodation supplement purposes may be altered by Order in Council)
73	Schedule 18 amended
74	New Part 6 of Schedule 32 inserted
	Subpart 4—Accommodation supplement areas (regulations)
75	Social Security Act 1964 amended
76	Section 3 amended (Interpretation)
77	Section 61I replaced (Areas for accommodation supplement purposes may be altered by Order in Council)
	61I	Regulations defining accommodation supplement areas
78	Schedule 18 amended
	Schedule 1 New Schedule 18A inserted
	Schedule 2 New Parts 6 and 7 of Schedule 32 inserted
	Schedule 3 Consequential amendments
	Legislative history
	Administrative information

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Families Package (Income Tax and Benefits) Act 2017

Families Package (Income Tax and Benefits) Act 2017

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