Section MA 8 — Income Tax Act 2007: Some definitions for family scheme

MA 8 Some definitions for family scheme In subparts MB to MF and MZ ,— abating WFF tax credit means a tax credit under section MD 1 (Abating WFF tax credit) chief executive means the chief executive of the department currently responsible for administering the Social Security Act 1964 child tax credit means the component of the WFF tax credit that is calculated using the formula in section MZ 2 (Calculation of child tax credit) family credit abatement means the component of the abating WFF tax credit that is calculated using the formula in section MD 13 (Calculation of family credit abatement) family scheme means all the entitlements and tax credits arising under subparts MB to MF and MZ family scheme income means an amount calculated under subpart MB (Adjustment of net income for family scheme) on which an entitlement and a tax credit under the family scheme is based family tax credit means the component of the abating WFF tax credit calculated using the formula in section MD 3 (Calculation of family tax credit) in-work tax credit means the component of the abating WFF tax credit calculated using the formula in section MD 10 (Calculation of in-work tax credit) minimum family tax credit means a tax credit under section ME 1 (Minimum family tax credit) New Zealand resident — (a) means ordinarily resident; and (b) does not include being unlawfully resident in New Zealand; and (c) does not include being lawfully resident in New Zealand only because of holding a temporary entry class visa parental tax credit means the component of the abating WFF tax credit calculated using the formula in section MD 12 social assistance payment means— (a) an income-tested benefit; or (b) a veteran’s pension; or (c) New Zealand superannuation; or (d) a basic grant or an independent circumstances grant, made under regulations made under section 193 of the Education Act 1964, section 303 of the Education Act 1989, or a substituted provision; or (e) an accident compensation earnings-related payment, when the compensation relates to a day forming part of a continuous period of eligibility for the compensation and the day falls after the earlier of— (i) the day with the same date as the first day of the continuous period of eligibility for compensation and occurring in the third calendar month after that first day; and (ii) the last day of the third calendar month after the first day of the continuous period of eligibility for compensation WFF tax credit means a tax credit under either section MD 1 (Abating WFF tax credit) or ME 1 (Minimum family tax credit). Defined in this Act: abating WFF tax credit , accident compensation earnings-related payment , amount , child tax credit , Commissioner , entitlement period , family tax credit , income-tested benefit , in-work payment , minimum family tax credit , net income , New Zealand , New Zealand superannuation , parental tax credit , relationship period , resident in New Zealand , tax credit , tax year , veteran's pension , WFF tax credit , Section MA 8 abating WFF tax credit : inserted, on 1 April 2008, by section 455(1)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 child tax credit : amended, on 1 April 2008, by section 455(1)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 family assistance credit : repealed, on 1 April 2008, by section 455(1)(c) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 family credit abatement : amended, on 1 April 2008, by section 455(1)(d) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 family plus : repealed, on 1 April 2008, by section 455(1)(e) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 family support : repealed, on 1 April 2008, by section 455(1)(f) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 family tax credit : substituted, on 1 April 2008, by section 455(1)(g) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 in-work payment : repealed, on 1 April 2008, by section 455(1)(h) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 in-work tax credit : inserted, on 1 April 2008, by section 455(1)(h) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 minimum family tax credit : inserted, on 1 April 2008, by section 455(1)(i) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 net family scheme income : repealed, on 1 April 2008, by section 455(1)(j) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 New Zealand resident : substituted, on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51). Section MA 8 parental tax credit : amended, on 1 April 2008, by section 455(1)(k) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 WFF tax credit : added, on 1 April 2008, by section 455(1)(l) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 list of defined terms abating WFF tax credit : inserted, on 1 April 2008, by section 455(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 list of defined terms full-time earner : repealed (with effect on 1 April 2008), on 6 October 2009, by section 350 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MA 8 list of defined terms minimum family tax credit : inserted, on 1 April 2008, by section 455(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 list of defined terms WFF tax credit : inserted, on 1 April 2008, by section 455(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MA 8 list of defined terms family assistance credit : repealed, on 1 April 2008, by section 455(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).