Families Package (Income Tax and Benefits) Bill

  • enacted
23 Section YA 1 amended (Definitions)

(1)

This section amends section YA 1.

(2)

In the definition of abating WFF tax credit, replace “subparts MA to MF” with “subparts MA to MG.

(3)

Insert, in appropriate alphabetical order:

Best Start credit abatement is defined in section MA 8 (Some definitions for family scheme) for the purposes of subparts MA to MG and MZ (which relate to tax credits for families)

(4)

Insert, in appropriate alphabetical order:

Best Start tax credit is defined in section MA 8 (Some definitions for family scheme) for the purposes of subparts MA to MG and MZ (which relate to tax credits for families)

(5)

In the definition of chief executive, replace “subparts MA to MF” with “subparts MA to MG.

(6)

In the definition of child, in the words before the paragraphs, replace “subparts MA to MF” with “subparts MA to MG.

(7)

In the definition of child tax credit, replace “subparts MA to MF” with “subparts MA to MG.

(8)

In the definition of civil union partner, replace “subparts MA to MF” with “subparts MA to MG.

(9)

In the definition of dependent child,—

(a)

in paragraph (b), replace the words before the subparagraphs with:

for the purposes of the child tax credit and WFF tax credits other than the Best Start tax credit, does not include a child in relation to whom—

(b)

in paragraph (c), replace the words before the subparagraphs with:

despite paragraph (b)(i), for the purposes of the child tax credit and WFF tax credits other than the Best Start tax credit, includes a child or a young person, as defined in section 2(1) of the Oranga Tamariki Act 1989,—

(c)

in paragraph (c)(iii), replace “person” with “person:”, and insert:

(d)

for the purposes of the Best Start tax credit, includes a child for whom a person receives—

(i)

payments under section 363 of the Oranga Tamariki Act 1989:

(ii)

a benefit paid under section 28 or 29 of the Social Security Act 1964

(10)

In the definition of entitlement period, replace “subparts MA to MF” with “subparts MA to MG.

(11)

In the definition of family credit abatement, replace “subparts MA to MF” with “subparts MA to MG.

(12)

Replace the definition family scheme with:

family scheme means all the entitlements and tax credits for families arising under subparts MA to MG and MZ

(13)

In the definition of family scheme income, replace “subparts MA to MF” with “subparts MA to MG.

(14)

In the definition of family tax credit, replace “subparts MA to MF” with “subparts MA to MG.

(15)

In the definition of full-time earner, replace “subparts MA to MF” with “subparts MA to MG.

(16)

In the definition of in-work tax credit, replace “subparts MA to MF” with “subparts MA to MG.

(17)

In the definition of minimum family tax credit, replace “subparts MA to MF” with “subparts MA to MG.

(18)

In the definition of net family scheme income, replace “subparts MA to MF” with “subparts MA to MG.

(19)

In the definition of New Zealand resident, in paragraph (b), replace “subparts MA to MF” with “subparts MA to MG.

(20)

In the definition of parental tax credit, replace “subparts MA to MF” with “subparts MA to MG.

(21)

Insert, in appropriate alphabetical order:

protected Best Start tax credit, for a person, means an amount of family scheme income derived in the way set out in section MG 4 (Person receiving protected Best Start tax credit)

(22)

In the definition of relationship period, replace “subparts MA to MF” with “subparts MA to MG.

(23)

In the definition of separated person, replace “subparts MA to MF” with “subparts MA to MG.

(24)

In the definition of social assistance payment, replace “subparts MA to MF” with “subparts MA to MG.

(25)

In the definition of spouse, replace “subparts MA to MF” with “subparts MA to MG.