MC 5 Third requirement: residence or entitlement to emergency benefit
Third requirement

(1)

The third requirement is that—

(a)

the person referred to in section MC 2 or the child referred to in section MC 4 meets the residence requirements of subsections (2) and (3), as applicable:

(b)

the person referred to in section MC 2 is entitled to receive an emergency benefit under section 63 or 64 of the Social Security Act 2018.

When person meets residence requirements

(2)

The person meets the residence requirements of subsection (1)(a) if the person—

(a)

has been—

(i)

both a New Zealand resident and present in New Zealand for a continuous period of 12 months at any time; and

(ii)

resident in New Zealand under section YD 1 (Residence of natural persons) on the days for which a tax credit arises under section MD 1 (Abating WFF tax credit), ME 1 (Minimum family tax credit entitlement), or MG 1 (Best Start tax credit entitlement); and

(b)

is not a transitional resident and is not the spouse, civil union partner, or de facto partner of a transitional resident.

When child meets residence requirements

(3)

The child meets the residence requirements of subsection (1)(a) if the child is both a New Zealand resident and present in New Zealand for the entitlement period.

Defined in this Act: child, civil union partner, de facto partner, entitlement period, New Zealand, New Zealand resident, spouse, tax credit, transitional resident

Compare: 2004 No 35 ss KD 3(1), OB 1 “qualifying person” (a)(iii)

Section MC 5 heading: replaced, on 1 April 2020, by section 18(1) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MC 5(1): replaced, on 1 April 2020, by section 18(2) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MC 5(2): amended, on 1 April 2020, by section 18(3) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MC 5(2)(a): replaced (with effect on 1 April 2008), on 2 November 2012, by section 124 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section MC 5(2)(a)(ii): amended, on 1 July 2018, by section 13 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MC 5(2)(b): amended (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on 24 February 2016, by section 211(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section MC 5(3): amended, on 1 April 2020, by section 18(4) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MC 5(3): amended (with effect on 1 April 2008), on 29 August 2011 (applying for the 2008–09 and later income years), by section 108(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section MC 5 list of defined terms resident: repealed (with effect on 1 April 2008), on 29 August 2011, by section 108(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).