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Families Package (Income Tax and Benefits) Act 2017
If you need more information about this Act, please contact the administering agency:
Inland Revenue Department
and
Ministry of Social Development
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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
Contents
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
The Parliament of New Zealand enacts as follows: