This instrument is made under section 5 of the Social Security Act 1964 and section 23 of the Social Security (Working for Families) Amendment Act 2004 by the Minister for Social Development.

Instrument

1. Title

This instrument is the Direction in Relation to Special Benefit Amendment 2018.

2. Commencement

This instrument comes into force on 1 July 2018.

3. Principal direction

This instrument amends the Direction in relation to Special Benefit given on 10 February 1999¹ (“the principal direction”).

4. Clause 2 amended (Definitions)

In clause 2.1A, before paragraph (a), insert:

(aa) any lump sum payment of arrears of Best Start tax credit, made on or after 1 July 2018 under section MG 1 of the Income Tax Act 2007, to the person for an entitlement period for a dependent child if (and only if):

(i) the entitlement period ends before 1 July 2018; and

(ii) the dependent child is born before 1 July 2018, but the expected due date for the child is on or after 1 July 2018; or

(ab) any income derived by the person from a payment referred to in paragraph (aa); or

Dated at Wellington this 21st day of June 2018.

Hon CARMEL SEPULONI, Minister for Social Development.

1 New Zealand Gazette, 16 December 1999, No. 193, page 4599.

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Explanatory Note

This note is not part of the instrument, but is intended to indicate its general effect.

This instrument, which comes into force on 1 July 2018, amends the Direction in relation to Special Benefit to exclude as a person’s chargeable income for a period of 12 months:

• any lump sum payment of arrears of Best Start tax credit, paid on or after 1 July 2018, for an entitlement period that ends before 1 July 2018 for a dependent child born before 1 July 2018, but the expected due date for the child is on or after that date:
• any income derived from such a payment.