Section MC 9 — Income Tax Act 2007: Credits for person aged 18

MC 9 Credits for person aged 18 For person aged 18 (1) A person is entitled to a tax credit under sections MD 1 (Abating WFF tax credit) and ME 1 (Minimum family tax credit) for a person aged 18 who— (a) is not financially independent; and (b) is attending school or a tertiary educational establishment. Determining period (2) The Commissioner must determine the period for which a person is entitled to an abating WFF tax credit or a minimum family tax credit for a person who is 18 years of age. When period expires (3) The period determined by the Commissioner ends on or before the first day fixed by the Commissioner for payments of instalments of tax credits under section 80KI of the Tax Administration Act 1994 in the calendar year following that in which the person turns 18 years of age. Defined in this Act: abating WFF tax credit , Commissioner , family tax credit , financially independent , minimum family tax credit , pay , tax credit , year , Compare: 2004 No 35 ss KD 2AA(7)–(10) , KD 3A(5)–(9) Section MC 9(1): amended, on 1 April 2008, by section 463(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 9(2): amended, on 1 April 2008, by section 463(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 9 list of defined terms abating WFF tax credit : inserted, on 1 April 2008, by section 463(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 9 list of defined terms family assistance credit : repealed, on 1 April 2008, by section 463(3)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MC 9 list of defined terms minimum family tax credit : inserted, on 1 April 2008, by section 463(3)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).