Income Tax Act 2007

If you need more information about this Act, please contact the administering agency: Inland Revenue Department
MC 4 Second requirement: principal care

The second requirement is that the person referred to in section MC 2 is the principal caregiver for 1 or more dependent children.

Defined in this Act: dependent child, principal caregiver

Compare: 2004 No 35 ss KD 2AA(4), KD 3(1), OB 1 “qualifying person” (a)(ii)