Review and Appeal rights

Family tax credit and Best Start tax credit payments are provided under the Income Tax Act 2007 and the Tax Administration Act 1994.

The review and appeal provisions in the Social Security Act 2018 cannot be used for decisions made only for family tax credit and Best Start tax credit. 

Youth clients cannot appeal the payment of their family tax credits and Best Start tax credit only paid by the Ministry of Social Development.

In some cases, family tax credit and Best Start tax credits may be stopped for an indefinite period because the main benefit is suspended. Stopping the family tax credit and Best Start tax credit payments with the main benefit is not covered by the Ministry’s review and appeal process.

The client should be advised to contact Inland Revenue for continued payment of Best Start tax credit and family tax credit.

The review rights for the main benefit still apply.