Statute
Section MC 4 — Income Tax Act 2007: Second requirement: principal care
Text of the provision Official document
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)
Official source: legislation.govt.nz
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