Introduction

Minor changes have been made to the Working for Families tax credit rules. The changes are to definitions of "family scheme income" and to the definition of "full-time earner" for the in-work tax credit. There is also a small change to the definition of "residence" for the purpose of the credits.

A change to the definition of "family scheme income" as it relates to KiwiSaver withdrawals is discussed in Family scheme income and KiwiSaver withdrawals.

Application dates

The changes apply across a range of dates including back to 1 April 2008. The specific application dates are noted in the sections below.