Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698838249685.pdf (New Zealand)
Taxation (Abated Interim Payments of Part KD Credit) Regulations 2002 (SR 2002/52) Pursuant to section 225A of the Tax Administration Act 1994, Her Excellency the Governor­General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 2 3 1 2 3 (1) Contents Title Commencement Payments under section KD 6(1)(b) of Income Tax Act 1994 Page 1 1 1 Title These regulations are the Taxation (Abated Interim Payments of Subpart KD Credit) Regulations 2002.
Regulation 1 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Subpart KD” for the words “Part KD”.

Commencement These regulations come into force on 1 April 2002.
Payments under section KD 6(1)(b) of Income Tax Act 1994 The chief executive of the department for the time being re­ sponsible for the administration of the Social Security Act 1964 may make payments under section KD 6(1)(b) of the In­ Note These regulations are administered in the Inland Revenue Department.
1 Explanatory note Taxation (Abated Interim Payments of Part KD Credit) Regulations 2002 Reprinted as at 3 September 2007 come Tax Act 1994 in the case of persons who receive any of the following beneﬁts if the amount of net income received by the person and the person’s spouse (if any) from all other sources is nil: (a) an invalids’ beneﬁt payable under the Social Security Act 1964: an emergency beneﬁt payable under the Social Security Act 1964 if that beneﬁt is payable at a rate that is equal to or more than the rate of an invalid’s beneﬁt that the person would be entitled to if he or she were qualiﬁed to receive that beneﬁt.
(c) (b) (2) Payments may be made on and after 1 April 2002.

The heading to regulation 3 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004” for the words “Income Tax Act 1994”.

Subclause (1) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “Income Tax Act 2004” for the words “Income Tax Act 1994”.
Subclause (1)(b) was substituted, as from 15 April 2005, by section 17(3) Social Security (Social Assistance) Amendment Act 2005 (2005 No 30).

Subclause (1)(c) was revoked, as from 15 April 2005, by section 17(3) Social Security (Social Assistance) Amendment Act 2005 (2005 No 30).

Marie Shroff, Clerk of the Executive Council.

Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations come into force on 1 April 2002.


These regulations concern Part KD of the Income Tax Act 1994, which relates to tax credits for family support and family plus.

These regulations authorise the chief executive of the Ministry of Social Development to pay to persons that receive certain income­ tested beneﬁts an amount under section KD 6(1)(b) of the Income Tax Act 1994.

The amount is the amount of a Part KD credit for which the amount of a family credit abatement is greater than nil.
The beneﬁts involved are— invalids’ beneﬁts; and •• 2 Reprinted as at 3 September 2007 Taxation (Abated Interim Payments of Part KD Credit) Regulations 2002 •• •• emergency beneﬁts (if the beneﬁt is payable at a rate that is equal to or more than the rate of an invalids’ beneﬁt that the person would be entitled to if he or she were qualiﬁed to re­ ceive that beneﬁt); and transitional retirement beneﬁts.

Issued under the authority of the Acts and Regulations Publication Act 1989.
Date of notiﬁcation in Gazette: 14 March 2002.

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