Dependent child
A dependent child for Best Start tax credit and family tax credit differs slightly depending on whether payments are made by Oranga Tamariki, or if an Orphan's Benefit or Unsupported Child's Benefit is paid for a child.
For Best Start tax credit a dependent child, means a child who is:
- primarily the responsibility of that person and
- maintained as a member of that person's family and
- financially dependent on that person
A dependent child includes when payments are made under the Oranga Tamariki Act 1989 for a foster child, or if an Orphan's Benefit or Unsupported Child's Benefit is paid for the child.
Foster care payments paid by Oranga Tamariki, and Orphan's Benefit and Unsupported Child's Benefit rates have an amount equal to the family tax credit rates included in the payment, which means these caregivers cannot get family tax credit payments.
Best Start tax credit is not included in foster care payments, or Unsupported Child's Benefit and Orphan's Benefit so caregivers of these children are able to apply to Inland Revenue for Best Start tax credit payments.
Care and protection concerns
If MSD believes any child has been, or is likely to be harmed (physically, emotionally or sexually), ill-treated, abused, neglected, deprived or MSD has concerns about the wellbeing of the child, the case must be referred to Oranga Tamariki.
For more information see:
Legislation
- dependent child (definition) section YA 1 Income Tax Act 2007
