Section MA 7 — Income Tax Act 2007: Meaning of full-time earner for family scheme

MA 7 Meaning of full-time earner for family scheme Weekly employment (1) In subparts MB to MF 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. Modifications to weekly employment (2) For the purposes of subsection (1),— (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 for the number of hours set out in subsection (1)(a) and (b) is treated as having been employed for the hours referred to: (c) a person who is taking parental leave under the Parental Leave and Employment Protection Act 1987 for which a parental leave payment under Part 7A of that Act is payable, is treated as employed in the week for the number of hours for which they would have worked but for the period of parental leave: (d) a person who receives or will receive weekly compensation from the Accident Compensation Corporation 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 personal injury by accident for which an accident compensation earnings-related payment has been, is being, or will be paid. 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(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): amended (with effect on 1 April 2008), on 6 October 2009, by section 349(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MA 7(2)(c): amended (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): 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(3): amended (with effect on 1 April 2008), on 2 November 2012, by section 120(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). 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).