Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698830562041.pdf (New Zealand)
Taxation (Definitions of Dependent Child) Bill Government Bill As reported from the committee of the whole House This bill was formerly part of the Social Assistance (New Work Tests, Incentives, and Obligations) Amendment Bill as reported from the Social Services Committee.
The committee of the whole House has divided it into the following bills: • Children, Young Persons, and Their Families Amendment Bill comprising clauses 1 and 2, and Part 1 Education Amendment Bill (No 3) comprising Part 2 This bill comprising Part 3 Social Security (New Work Tests, Incentives, and Obligations) Amendment Bill comprising Part 4, and Schedules 1 to 3 War Pensions Amendment Bill (No 3) comprising Part 5.
• • • • 125—3C Hon Paula Bennett Taxation (Definitions of Dependent Child) Bill Government Bill Contents 1 2 Title Commencement · Purpose · · · · Amendment to Income Tax Act 1976 Interpretation Amendment to Income Tax Act 1994 Definitions Amendment to Income Tax Act 2004 Definitions Amendment to Income Tax Act 2007 Definitions · · · · · 125—3C Page 2 2 2 2 3 3 4 1 cl 1 Taxation (Definitions of Dependent Child) Bill The Parliament of New Zealand enacts as follows: 1 2 7 8 (1) Title This Act is the Taxation (Definitions of Dependent Child) Act 2010.
Commencement This Act comes into force on the day after the date on which it receives the Royal assent.

5 · · · · · Purpose The purpose of this Part is to make amendments to the def- initions of dependent child in the Income Tax Act 1976, In- 10 come Tax Act 1994, Income Tax Act 2004, and Income Tax Act 2007.
Amendment to Income Tax Act 1976 Interpretation In section 374A, in the definition of dependent child, the fol- 15 lowing is inserted after paragraph (d): “(da) despite paragraph (d), who is a child or a young person (as defined in section 2(1) of the Children, Young Per- sons, and Their Families Act 1989)— “(i) of whom the person is a parent within the mean- 20 ing of that Act; and to whom section 361 of that Act applies; and “(ii) “(iii) who, under section 362 of that Act, is placed in the charge of the person; and”.
(2) Subsection (1) applies for the 1991–92 and subsequent in- 25 come years and only for the purpose of validating payments of family support credits of tax made under Part 11A of the Income Tax Act 1976 in relation to any of those income years.
2 Taxation (Definitions of Dependent Child) Bill cl 10 Amendment to Income Tax Act 1994 9 (1) Definitions In section OB 1, in the definition of dependent child, the fol- lowing is inserted after paragraph (d): “(da) despite paragraph (d), who is a child or a young person 5 (2) 10 (1) (as defined in section 2(1) of the Children, Young Per- sons, and Their Families Act 1989)— “(i) of whom the person is a parent within the mean- ing of that Act; and to whom section 361 of that Act applies; and “(ii) “(iii) who, under section 362 of that Act, is placed in 10 the charge of the person; and”.
Subsection (1) applies for the 1995–96 and subsequent in- come years and only for the purpose of validating payments of any credits of tax made under subpart KD of the Income 15 Tax Act 1994 in relation to any of those income years.
Amendment to Income Tax Act 2004 Definitions In section OB 1, in the definition of dependent child, the fol- lowing is inserted after paragraph (d): “(da) despite paragraph (d), who is a child or a young person (as defined in section 2(1) of the Children, Young Per- sons, and Their Families Act 1989)— “(i) of whom the person is a parent within the mean- ing of that Act; and to whom section 361 of that Act applies; and “(ii) “(iii) who, under section 362 of that Act, is placed in 20 25 the charge of the person; and”.
(2) Subsection (1) applies for the 2005–06 and later income years and only for the purpose of validating payments of 30 credits of tax made under subpart KD of the Income Tax Act 2004 made in relation to any of those income years.
3 cl 11 11 (1) Taxation (Definitions of Dependent Child) Bill Amendment to Income Tax Act 2007 Definitions In section YA 1, the definition of dependent child is replaced by the following: “dependent child, for a child and a person,— “(a) means a child— “(i) whose care is primarily the responsibility of the person; and “(ii) who is maintained as a member of that person’s family; and “(iii) who is financially dependent on that person: “(b) does not include a child in relation to whom— “(i) “(ii) a payment is made under section 363 of the Chil- dren, Young Persons, and Their Families Act 1989: a benefit is being paid under section 28 or 29 of the Social Security Act 1964: “(c) despite paragraph (b)(i), includes a child or a young person, as defined in section 2(1) of the Children, Young Persons, and Their Families Act 1989,— “(i) of whom the person is a parent within the mean- ing of that Act; and to whom section 361 of that Act applies; and “(ii) “(iii) who, under section 362 of that Act, is placed in the charge of the person”.
(2) Subsection (1) applies for the 2008–09 and later income years.

· · · · · 4 Taxation (Definitions of Dependent Child) Bill Legislative history Divided from Social Assistance (New Work Tests, Incentives, and Obligations) Amendment Bill (Bill 125–2) by committee of the whole House as Bill 125–3C 17 August 2010 12 Published under the authority of the House of Representatives—2010 Wellington, New Zealand: 5