9 SEPTEMBER 2010 NEW ZEALAND GAZETTE, No. 115

chargeable income has the meaning given to it by the Direction or, as the case requires, the Social Security (Temporary Additional Support) Regulations 2005.

combined net income has the meaning in clause 13(1)(a).

Direction means the Direction in relation to Special Benefit given on 10 February 1999.

eligible person means a person who, immediately before the specified date:

(a) was receiving an accommodation supplement under the Act; or

(b) was receiving:

(i) an income-tested benefit; and

(ii) weekly compensation in respect of the person or his or her spouse or partner or his or her dependent child; or

(c) was receiving a special benefit; or

(d) was receiving temporary additional support.

family scheme tax credit means any of the following credits of tax under subparts MA to MF and MZ of the Income Tax Act 2007:

(a) a child tax credit;

(b) a family tax credit;

(c) a parental tax credit;

(d) an in-work tax credit.

family tax credit has the same meaning as in section MA 8 of the Income Tax Act 2007.

income tax deduction rates means the rates specified in Schedule 1 or, as the case requires, Schedule 2 of the Income Tax Act 2007.

income year has the same meaning as in section YA 1 of the Income Tax Act 2007.

low income earner means a person who is a non-beneficiary (within the meaning of section 61E of the Act) who is receiving, and is not disqualified on the grounds of his or her income, or the income of his or her spouse or partner, from receiving, any of the following:

(a) An accommodation supplement under section 61EA of the Act;

(b) childcare assistance under section 61GA of the Act;

(c) a disability allowance under section 61C of the Act;

(d) a special benefit or temporary additional support;

(e) a basic grant or an independent circumstances grant under the Student Allowances Regulations 1998.

net income, in relation to a person:

(a) means the person’s taxable income after the deduction of income tax; and

(b) includes the amount of any specified payment received by the person that is not included in the person’s taxable income.

special benefit means a special benefit continued by section 23 of the Social Security (Working for Families) Amendment Act 2004.

specified amendment:

(a) means any of the amendments to the Income Tax Act 2007 and the Tax Administration Act 1994 made by the Taxation (Budget Measures) Act 2010; and

(b) includes:

(i) the amendments to Schedule 19 of the Act made by the Social Security (Rates of Benefits and Allowances) Order (No 2) 2010;

(ii) the amendments to Schedules 1 and 2 of the Social Security (Childcare Assistance) Regulations 2004 made by the Social Security (Childcare Assistance) Amendment Regulations (No 2) 2010;

(iii) the substitution of Schedule 2 of the Student Allowances Regulations 1998 by the Student Allowances Amendment Regulations (No 2) 2010;

(iv) the Temporary GST Assistance Programme.

specified date means 1 October 2010.

specified payment means any of the following benefits or payments:

(a) An income-tested benefit;

(b) New Zealand superannuation or a veteran’s pension (other than New Zealand superannuation or a veteran’s pension that is an income-tested benefit);

(c) an accommodation supplement under section 61EA of the Act;

(d) childcare assistance under section 61GA of the Act;

(e) a disability allowance under section 69C of the Act;

(f) a special benefit;

(g) temporary additional support;

(h) any special assistance of a continuing nature under any welfare programme established and approved under section 124(1)(d) of the Act including the Temporary GST Assistance Programme;

(i) any family scheme tax credit;

(j) a basic grant, an independent circumstances grant, or an accommodation benefit under the Student Allowances Regulations 1998.

standard costs has the meaning given to it by the Direction or, as the case requires, the Social Security (Temporary Additional Support) Regulations 2005.

taxable income has the same meaning as it has in section YA 1 of the Income Tax Act 2007.

temporary additional support means temporary additional support under section 61G of the Act.

Temporary GST Assistance Programme means the welfare programme established and approved under section 124(1)(d) of the Act.

tax transitional supplement or supplement means the special assistance under clause 7, clause 12 or clause 13 of this programme.

weekly compensation has the same meaning as it has in section 71A(3) of the Act.

(2) Expressions otherwise defined in section 3(1) of the Act have the same meanings in this programme.

6. Application of Act—(1) Sections 12, 62, 63A, 64, 74, 74A, 76, 77, 80A, 81 and 84 of the Act apply to and in respect of the following as if a tax transitional supplement were a benefit under the Act:

(a) This programme;

(b) every applicant;

(c) every eligible person;

(d) the spouse or partner of a person referred to in paragraph (b) or (c).

(2) Nothing in subclause (1) limits or affects the application of any other provision of the Act.

Part 1

Tax transitional supplement for eligible persons

7. Tax transitional supplement: eligible persons—The chief executive must grant an eligible person a tax transitional supplement if, on the specified date:

(a) the person continued to be entitled to receive the benefit or any of the benefits that qualified him or her to be an eligible person; or