Income Tax – Donation tax credits and payments made by parents to childcare centres
This Question We’ve Been Asked explains when a parent’s payment to their child’s childcare centre will qualify for a donation tax credit. It includes some examples.
Charities Act 2005
Education and Training Act 2020, ss 26, 548(5)
Income Tax Act 2007, ss LD 1 to LD 3
Legislation Act 2019, s 10(1)
Tax Administration Act 1994, s 41A(3) and (4)
Case 8/2018 (2018) 28 NZTC 4,015 (TRA)
Case J76 (1987) 9 NZTC 1,451
Chief Executive of Ministry of Social Development v Broadbent [2019] NZCA 201
Church of Jesus Christ of Latter-Day Saints Trust Board and Coward v CIR [2020] NZCA 143
FCT v McPhail (1968) 117 CLR 111 (HCA)
Leary v FCT 80 ATC 4,438 (FCA)
R v Coleman (2010) TTC 109 (Canada)
R v Zandstra [1974] 2 FC 254 (Canada)
Winters v CIR 468 F 2d 778 (2nd Cir 1972) (US)