Section MC 8 — Income Tax Act 2007: Continuing requirements

MC 8 Continuing requirements Requirements for entitlement period (1) To receive entitlements and tax credits under the family scheme, a person who meets the qualifying criteria set out in sections MC 3 to MC 7 must also meet the following requirements throughout the entitlement period: (a) the person meets the qualifying criteria on each day of the period; and (b) another person does not on any day start or stop being a spouse, civil union partner, or de facto partner of the person; and (c) the person does not start or stop being the principal caregiver of a dependent child other than on the first or, as applicable, the last day; and (d) a child for whom the person is the principal caregiver does not stop being a dependent child other than on the first or, as applicable, the last day; and (e) the composition of a WFF tax credit does not change, other than on the first, or as applicable, the last day; and (f) the person does not start or stop being a person receiving protected family tax credit, other than on the first, or as applicable, the last day. Relationship with section MD 6(2) (2) Section MD 6(2) (Second requirement: principal care) overrides this section in relation to the in-work tax credit. Defined in this Act: child , civil union partner , de facto partner , dependent child , entitlement period , family scheme , in-work tax credit , principal caregiver , protected family tax credit , spouse , tax credit , WFF tax credit Compare: 2004 No 35 s OB 1 “ eligible period ” Section MC 8(1) heading: inserted (with effect on 1 April 2008), on 6 October 2009, by section 356(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MC 8(e): amended, on 1 April 2008, by section 462(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 8(f): amended, on 1 April 2008, by section 462(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 8(2) heading: added (with effect on 1 April 2008), on 6 October 2009, by section 356(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MC 8(2): added (with effect on 1 April 2008), on 6 October 2009, by section 356(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MC 8 list of defined terms family assistance credit : repealed, on 1 April 2008, by section 462(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 8 list of defined terms in-work tax credit : inserted (with effect on 1 April 2008), on 6 October 2009, by section 356(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MC 8 list of defined terms protected family support : repealed, on 1 April 2008, by section 462(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 8 list of defined terms protected family tax credit : inserted, on 1 April 2008, by section 462(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 8 list of defined terms WFF tax credit : inserted, on 1 April 2008, by section 462(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).