Declaration that the Wellington severe weather event in April 2026 is an emergency event for the purposes of family scheme income

This determination may be cited as Determination DET 26/03: Declaration that the Wellington severe weather event in April 2026 is an emergency event for the purposes of family scheme income.

Application

This Determination applies to payments received to relieve the adverse effects of the severe weather event that occurred in the Wellington region over the weekend of 18 and 19 April 2026 (Wellington severe weather event).  The severe weather event delivered extremely heavy rain, high winds, landslides and widespread flooding. 

Determination 

This determination is made under section 91AAS of the Tax Administration Act 1994.

Emergency Events 

The Wellington severe weather event is declared to be an emergency event for the purposes of section MB 13(2)(r)(i) of the Income Tax Act 2007.

Time period

For the purposes of section MB 13(2)(r)(ii) of the Income Tax Act 2007, the period relating to the event is set from 18 April 2026 to 31 October 2026. 

Interpretation

In this determination, unless the context otherwise requires, words and terms have the same meaning as in the Income Tax Act 2007 and the Tax Administration Act 1994.

This determination was signed by me on 28 April 2026   
 
Stephen Donaldson

Technical Lead, Technical Standards, Legal Services
Inland Revenue

Commentary on determination

All legislative references in this commentary are to the Income Tax Act 2007 unless otherwise stated.

This commentary does not form part of this Determination but is intended to aid in the understanding and application of the Determination.

Section 91AAS of the Tax Administration Act 1994 provides the Commissioner with the power to issue a determination declaring an event to be an emergency event for the purposes of s MB 13(2)(r)(i).  In setting this determination, the Commissioner must set a period relating to the event for the purposes of s MB 13(2)(r)(ii).

Section MB 13(1)(b) includes in the family scheme income of a person (which is used in the calculation of a person's Working for Families Tax Credit entitlement) the value of payments paid to the person used to replace lost or diminished income or used to meet usual living expenses.  Section MB 13(1)(c) then excludes certain payments from being included in family scheme income if it is listed in s MB 13(2). 

Section MB 13(2)(r)(i) excludes from family scheme income a payment made to relieve the adverse effects of an event declared to be an emergency event by the Commissioner.  This declaration must be made by way of determination under s 91AAS of the Tax Administration Act 1994.  The payment must also be made within the time-period set by the Commissioner in the determination.

Beginning on 18 April 2026, this severe weather event delivered extremely heavy rain, high winds, landslides and widespread flooding to the Wellington region.

This determination declares this Wellington severe weather event to be such an emergency event and sets the time-period for payments to be made to those made between 18 April 2026 to 31October 2026.

Because the Commissioner has made the required declaration that this severe weather event is an emergency event, a payment made to a person between 18 April 2026 to 31 October 2026 (inclusive of both dates) and used to replace their lost or diminished income or used to meet their usual living expenses, will not be included in a person's family scheme income.