Section MD 7 — Income Tax Act 2007: Third requirement: residence

MD 7 Third requirement: residence Third requirement (1) The third requirement for an entitlement to an in-work tax credit is that the person or child referred to in section MD 4 meet the residence requirements of subsections (2) and (3), as applicable. When person meets residence requirements (2) The person meets the residence requirements of subsection (1) if the person— (a) has been— (i) both a New Zealand resident and present in New Zealand for a continuous period of 12 months at any time; and (ii) resident in New Zealand under section YD 1 (Residence of natural persons) on the days for which a tax credit arises under section MD 1 ; and (b) is neither a transitional resident, nor the spouse, civil union partner, or de facto partner of a transitional resident. When child meets residence requirements (3) The child meets the residence requirements of subsection (1) if the child is both resident and present in New Zealand for the entitlement period. Defined in this Act: child , civil union partner , de facto partner , entitlement period , in-work tax credit , New Zealand , New Zealand resident , spouse , tax credit , transitional resident , Compare: 2004 No 35 s KD 2AAA(1)(c), (3), (4) Section MD 7(1): substituted (with effect on 1 April 2008), on 6 October 2009, by section 359(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section MD 7(1): amended, on 1 April 2008, by section 472(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 7(2)(a): replaced (with effect on 1 April 2008), on 2 November 2012, by section 125(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Section MD 7 list of defined terms in-work payment : repealed, on 1 April 2008, by section 472(2)(b) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 7 list of defined terms in-work tax credit : inserted, on 1 April 2008, by section 472(2)(a) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section MD 7 list of defined terms resident : repealed (with effect on 1 April 2008), on 2 November 2012, by section 125(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).