Best Start tax credit : Contents
Commencement date
Best Start tax credit is paid with a main benefit for children born on or after 1 July 2018 from the later of:
- 1 July 2018 or
- the commencement date of the main benefit or
- the commencement date of the Orphans Benefit or Unsupported Childs Benefit if the client also receives a main benefit or
- the day after the end of payment of paid parental leave or
- the date the child came into care
For more information see:
Legislation
- Best Start tax credit entitlement section MG 1 Income Tax Act 2007
