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StatuteIncome Tax Act 2007

Section Sch50-“ 80KK — Income Tax Act 2007: Payment by instalment of family support (without abatement)

Text of the provision Official document

“ 80KK Payment by instalment of family support (without abatement) “ (1) This section applies when the Commissioner considers, on the basis of information provided under section 85G by the chief executive, that a person is entitled to family support. “ (2) In the period described in subsection (3), the Commissioner must pay to the person the family support by instalment and without abatement. “ (3) The period— “ (a) starts on the day following the day that the chief executive says is the last day that the person is entitled to— “ (i) an income-tested benefit, an orphan’s benefit, or an unsupported child’s benefit paid or payable under the Social Security Act 1964; or “ (ii) a family assistance credit paid under section 80KN; and “ (b) ends on the earlier of— “ (i) the day before the first day stated in a notice of entitlement that is provided later: “ (ii) a period of not more than 56 days, starting on the first day referred to in paragraph (a). “ (4) Subsection (5) applies when the chief executive pays the family support for part of the 56-day period referred to in subsection (3)(b)(ii). “ (5) The period referred to in subsection (3)(b)(ii) is reduced by the period for which the chief executive paid the family support. “ Compare: 2004 No 35 s KD 7(2B), (2C)

Official source: legislation.govt.nz

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