Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698840662123.pdf (New Zealand)
Reprint as at 1 April 2010 Income Tax (Minimum Family Tax Credit) Order 2008 (SR 2008/384) Anand Satyanand, Governor-General Order in Council At Wellington this 6th day of October 2008 Present: His Excellency the Governor-General in Council Pursuant to section MF 7(1)(d) of the Income Tax Act 2007, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following order.
Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

This order is administered by the Inland Revenue Department.
1 Income Tax (Minimum Family Tax Credit) Order 2008 Reprinted as at 1 April 2010 Contents 1 2 3 4 Title Commencement Increase of prescribed amount in formula for minimum family tax credit Amendment to Income Tax (Family Tax Credit) Order 2007 Page 3 3 3 3 2 Reprinted as at 1 April 2010 Income Tax (Minimum Family Tax Credit) Order 2008 1 2 3 (1) (2) 4 Order Title This order is the Income Tax (Minimum Family Tax Credit) Order 2008.

Commencement This order comes into force on 1 April 2009.
Increase of prescribed amount in formula for minimum family tax credit The amount appearing as an item in the formula for the min- imum family tax credit in section ME 1(3)(a) of the Income Tax Act 2007 is increased to $20,540.

Subclause (1) applies in respect of the 2009–10 tax year.

Clause 3(2): amended, on 1 April 2010, by clause 4 of the Income Tax (Min- imum Family Tax Credit) Order 2009 (SR 2009/367).
Amendment to Income Tax (Family Tax Credit) Order 2007 Clause 3(2) of the Income Tax (Family Tax Credit) Order 2007 is amended by omitting “and later tax years” and substituting “tax year”.

Rebecca Kitteridge, Clerk of the Executive Council.

Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 9 October 2008.


3 Notes Income Tax (Minimum Family Tax Credit) Order 2008 Reprinted as at 1 April 2010 Contents 1 2 3 4 General Status of reprints How reprints are prepared Changes made under section 17C of the Acts and Regulations Publication Act 1989 List of amendments incorporated in this reprint (most recent first) General This is a reprint of the Income Tax (Minimum Family Tax Credit) Order 2008.
The reprint incorporates all the amend- ments to the order as at 1 April 2010, as specified in the list of amendments at the end of these notes.

Relevant provisions of any amending enactments that con- tain transitional, savings, or application provisions are also included, after the principal enactment, in chronological order.

For more information, see http://www.pco.parlia- ment.govt.nz/legislation/reprints.shtml.
Status of reprints Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment.

This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the prin- cipal enactment and its amendments are contained.

How reprints are prepared A number of editorial conventions are followed in the prep- aration of reprints.

For example, the enacting words are not included in Acts, and provisions that are repealed or revoked 5 Notes 1 2 3 4 Reprinted as at 1 April 2010 Income Tax (Minimum Family Tax Credit) Order 2008 Notes are omitted.
For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/legislation/reprints.shtml or Part 8 of the Tables of Acts and Ordinances and Statutory Regulations, and Deemed Regulations in Force.
4 Changes made under section 17C of the Acts and Regulations Publication Act 1989 Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice.

Changes that would alter the effect of the legislation are not permitted.
A new format of legislation was introduced on 1 January 2000.

Changes to legislative drafting style have also been made since 1997, and are ongoing.

To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legisla- tion reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the au- thority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint: • omission of unnecessary referential words (such as “of this section” and “of this Act”) typeface and type size (Times Roman, generally in 11.5 point) layout of provisions, including: • • indentation position of section headings (eg, the number and heading now appear above the section) format of definitions (eg, the defined term now appears in bold type, without quotation marks) format of dates (eg, a date formerly expressed as “the 1st day of January 1999” is now expressed as “1 January 1999”) 5 • • • • Notes Income Tax (Minimum Family Tax Credit) Order 2008 Reprinted as at 1 April 2010 • • • • • • • position of the date of assent (it now appears on the front page of each Act) punctuation (eg, colons are not used after definitions) Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly case and appearance of letters and words, including: • format of headings (eg, headings where each word formerly appeared with an initial cap- ital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter) small capital letters in section and subsection ref- erences are now capital letters • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accord- ingly running heads (the information that appears at the top of each page) format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chrono- logical).
List of amendments incorporated in this reprint (most recent first) Income Tax (Minimum Family Tax Credit) Order 2009 (SR 2009/367): clause 4 Wellington, New Zealand: Published under the authority of the New Zealand Government—2010 5 12 6