2012 Act changes definitions of 'family scheme income', 'full-time earner' (in-work tax credit) and 'residence' in the Working for Families tax credit rules.

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.