Best Start tax credit : Contents
Child dies
When a child for whom Best Start tax credit is being paid dies, payment continues until the earlier of:
- 28 days following the date of death or
- the day before the child's 3rd birthday
This differs from the family tax credit which ends from the beginning of the next pay period or first available pay period after notice of the child's death.
Legislation
- Best Start tax credit section MG 2(3) Income Tax Act 2007
