Income Tax Act 2007

MA 7 Meaning of full-time earner and earner for family scheme
Weekly employment: full-time earner

(1)

In subparts MB to MG and MZ, a full-time earner means a person who, for a week,—

(a)

is employed for 20 hours or more and does not have a spouse, civil union partner, or de facto partner during the week; or

(b)

has a spouse, civil union partner, or de facto partner (the partner) during the week, and either the person or the partner or both of them in total are employed for 30 hours or more.

Weekly employment: earner

(1B)

In subparts MB to MG and MZ, an earner means a person who, for a week—

(a)

is employed during the week; or

(b)

has a spouse, civil union partner, or de facto partner (the partner) during the week and the partner or both of them are employed during the week.

Modifications to weekly employment

(2)

For the purposes of subsections (1) and (1B),—

(a)

a person who is employed in a pay period that is longer than 1 week is treated as undertaking the employment activities to a uniform daily extent for the period:

(b)

a person who is employed becomes incapacitated as described in subsection (3) and is unable to undertake employment in a week in which but for the incapacity they would be employed as provided by subsection (1B)(a) and (b) or would be employed for the number of hours set out in subsection (1)(a) and (b) is treated as having been employed or as having been employed for the hours referred to, as the case may be:

(bb)

a person who has a payment period under the Compensation for Live Organ Donors Act 2016 and is employed at the start of the period is treated as being employed during the period for the hours for which the person would have been employed during the period but for the organ donation:

(c)

a person is treated as employed in any week in relation to which the person receives parental leave payments or preterm baby payments under Part 7A of the Parental Leave and Employment Protection Act 1987 for the number of hours that the person would have worked in a week that the person normally worked in their last period of employment before that week:

(d)

a person who receives or will receive weekly compensation from the Accident Compensation Corporation, Veterans’ Affairs New Zealand, or both, as a surviving spouse or partner of a deceased claimant is treated as being employed, during the week to which that compensation relates, for the number of hours that the deceased claimant would have been employed for in a week before dying, but for their incapacity. The number of hours under this paragraph are in addition to the person’s own hours.

Incapacity

(3)

The incapacity referred to in subsection (2)(b) and (d) is an incapacity due to—

(a)

personal injury by accident for which an accident compensation earnings-related payment has been, is being, or will be paid:

(b)

a service-related (as defined in section 7 of the Veterans’ Support Act 2014) injury, illness, condition, or whole-person impairment for which a payment has been, is being, or will be paid, under the Veterans’ Support Act 2014, and the payment is—

(i)

weekly income compensation paid under Part 3, subpart 4 of that Act:

(ii)

weekly compensation paid under Part 4, subpart 5 of that Act:

(iii)

weekly compensation or aggregated payments, as applicable, paid under schedule 2, part 4, clause 54 or 55 of that Act.

Defined in this Act: accident compensation earnings-related payment, civil union partner, de facto partner, employment, pay, pay period, spouse

Compare: 2004 No 35 s OB 1 “full-time earner”

Section MA 7 heading: amended, on 1 July 2020, by section 17(1) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MA 7(1) heading: replaced, on 1 July 2020, by section 17(2) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MA 7(1): amended, on 1 July 2018, by section 9 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).

Section MA 7(1B) heading: inserted, on 1 July 2020, by section 17(3) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MA 7(1B): inserted, on 1 July 2020, by section 17(3) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MA 7(2): amended, on 1 July 2020, by section 17(4) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MA 7(2): amended (with effect on 1 April 2008), on 6 October 2009, by section 349(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section MA 7(2)(b): replaced, on 1 July 2020, by section 17(5) of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).

Section MA 7(2)(bb): inserted, on 5 December 2017, by section 30 of the Compensation for Live Organ Donors Act 2016 (2016 No 96).

Section MA 7(2)(c): replaced, on 1 April 2016, by section 83 of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).

Section MA 7(2)(d): inserted (with effect on 1 April 2008), on 2 November 2012, by section 120(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section MA 7(2)(d): amended, on 7 December 2014, by section 278 of the Veterans’ Support Act 2014 (2014 No 56).

Section MA 7(3): replaced, on 31 March 2015, by section 13 of the Taxation (KiwiSaver HomeStart and Remedial Matters) Act 2015 (2015 No 40).

Section MA 7 list of defined terms employment: inserted (with effect on 1 April 2008), on 6 October 2009, by section 349(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).