Contents
Best Start tax credit : Contents

Clients not entitled to Best Start tax credit

A principal caregiver or principal temporary caregiver is not eligible for Best Start tax credit for a child if they are getting at the same time:

  • paid parental leave or
  • parent's allowance or a children's pension

For more information see:

Paid parental leave
Parent’s allowance and children’s pension
Principal caregiver

Legislation

  • When person does not qualify section MC 6 Income Tax Act 2007
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The principal caregiver is the person who has the permanent primary responsibility for the day-to-day care of the child, other than on a temporary basis. It does not include proprietors or employees of any childcare home or institution.

For Orphans Benefit or Unsupported Childs Benefit, the principal temporary caregiver is the person who has the primary responsibility for the day-to-day care of the child for a short-term, unknown, or uncertain period, and is not the natural or adoptive parent of the child.