BORA Taxation Income Sharing Tax Credit Bill [pdf, 171 KB]
...(b) both the person and their family partner are, for the whole of the tax year, resident in New Zealand; and (c) during the tax year, the person or their family partner is the principal caregiver for a dependent child.1 5. A parent who is separated, has an eligible shared care arrangement with the former partner and has a new family partner would also be eligible for the ISTC. 1 A child ceases to be a dependent child when they reach...