Definition of income

There are 3 definitions of income used to determine eligibility for the Community Services Card, depending on the circumstances of the client.

1. Income as defined in dictionary schedule 2 of the Social Security Act 2018. 

This definition is used to assess low income earners who do not have dependent children, i.e. income received from any source as well as the value of goods and services received instead of money.

2. 'Net Income' as defined in section YA1 of the Income Tax Act 2007 and regulation 2 of the Health Entitlement Card Regulations 1993.

This definition is used to assess New Zealand Superannuitants, i.e. taxable income plus 50% of private pensions or annuities received.

3. Family Credit Income as defined in subpart MB of the Income Tax Act 2007 and regulation 2 of the Health Entitlement Card Regulations 1993. This definition is used to assess low income earners with dependent children, i.e. taxable income plus Working for Families Tax Credits entitlements from Inland Revenue.

Note assessed income is rounded down to the nearest complete dollar, eg: $65,273.72 is rounded down to $65,273.00.

Child Support must be considered under the general definition of income for Community Services Card purposes.

Clients must declare all Child Support income they get (including any payments that have been notified to MSD through the information share with Inland Revenue).

Generally, this income is charged over the period it is earned in or relates to.

Child Support income is treated this way for all low income earners and New Zealand Superannuitants, regardless of whether the client has a dependent child in their care or not.

For more information about income see:

• Core Policy Income