Income that is not parental income

Parental income does not include:

• a Christchurch mosques attack support payment, and any income earned from the investment of it (for study starting on or after 1 January 2021)
• a loan under ordinary commercial conditions
• a monetary benefit under the Social Security Act 2018 defined as exempt income under the Income Tax Act 2007, i.e. supplementary beneficiary assistance payments made under the Social Security Act 2018
• a Student Loan under the Student Loan Scheme Act 2011
• a payment made to relieve the adverse effects of a declared emergency event, (including payments made between 1 April 2011 and 3 September 2011 (inclusive) to relieve the adverse effects of the Canterbury earthquake of 4 September 2010, and payments made between 1 April 2011 and 21 February 2012 (inclusive) to relieve the adverse effects of the Canterbury earthquake 22 February 2011).
• a payment of a foster care allowance under section 363 of the Oranga Tamariki Act 1989
• a pension or allowance under the Veterans' Support Act 2014 defined as exempt income under the Income Tax Act 2007
• a participation allowance payment under the Social Security Act 2018
• an amount derived by a trustee of:
  • a Trust for the benefit of persons harmed by thalidomide or
  • New Zealand Agent Orange Trust or
  • or a distribution to a beneficiary of those trusts
• an educational scholarship or bursary
• any Child Support or maintenance payments
• any payment the Governor General declares not to be income under section 418 of the Social Security Act 2018
• any resident passive income a parent's dependent child receives (whether the applicant or other dependent children)
• compensation for a loss other than a loss of income
• distributions from a charity registered under the Charities Act 2005
• forgiveness of debt by a public authority (e.g. Student Loan interest write-offs)
• grants for the payment of expenses relating to medical treatment or a funeral
• lump sum compensation under the Accident Compensation Act 2001
• Kāinga Ora energy subsidy
• payments of Accommodation Supplement arrears due to a system processing error from 1993 to 2014 (and any interest earned on the payment), for the first 12 months from when the payment is received
• Payments of arrears to Special Benefit clients better off on Temporary Additional Support and income earned on the arrears for the first 12 months after the payment is made
• Payments to clients whose Kāinga Ora tenancy was terminated due to methamphetamine contamination and income earned on the payment for the first 12 months after the payment is made
• payments on behalf of the parent by a local authority or a public authority (e.g. rates, rebates, or health or education subsidies)
• payments under an insurance contract, other than a payment for the loss of income
• proceeds from the disposal of property except where those proceeds have already been included in a parent's taxable income
• severe weather event payments for the first 12 months from when payment is received (and any interest earned on the payment)
• Working for Families Tax Credits paid under the Income Tax Act 2007
• FamilyBoost Tax Credit payments for the first 12 months after payment is received

The following types of payments are not parental income for Student Allowance purposes, and are not included in a parental income assessment:

• money won gambling or from a New Zealand lottery, as those terms are used in the Gambling Act 2003
• payment from a deceased estate
• payment, other than a payment by a trustee, from the person's ownership of an investment activity or business, when the payment:
  • is received on the capital account and
  • is not a loan
• refund of a payment, including a refund of any overpaid tax, Student Loan payments, or Child Support payments
• repayment of a loan, or a mistaken or misdirected payment