TRA finds disputant to be in a de facto relationship and upholds Commissioner’s WfFTC assessments
The Taxation Review Authority (the TRA) upheld the Commissioner’s assessments of the disputant’s entitlement to Working for Families Tax Credits (WfFTC) at nil for each of the income years in dispute.
Case
TRA 005/21 [2023] NZTRA 1
Legal terms
De facto relationship, Entitlement, Nature of marriage, Working for families tax credits
Income Tax Act 2007, ss CB 32, MC 4, MC 7, MC 8, MC 11, YA 1 meaning of “de facto partner”
Legislation Act 2019, ss 13 and 14
Interpretation Act 1999, ss 4, 29 and 29A
Tax Administration Act 1994, ss 6 and 6A
TRA 005/21 [2023] NZTRA 1