Changes made to tax credit claims

From 1 April 2012 you can no longer claim tax credit for childcare or housekeeper payments. From 1 April 2014 you can only claim donation tax credits within a period of four years, following the year in which the gift was made. We will process your claim for a tax credit with the minimum of delay. You can help by attaching receipts for all of your donations and childcare and/or housekeeper payments and sending your Tax credit claim form 2014 (IR526) and income tax return at the same time if you are required to file an IR3 income tax return.

You’ll get a refund, unless you have arrears or have asked for it to be transferred to another account or if you made your donation through payroll giving.

Who can claim a tax credit

You can claim a tax credit if you:

earned taxable income (such as salary or wages, benefit, NZ Super, self-employed income, interest and dividends) during the year you’re claiming for, and were resident in New Zealand at any time during that tax year, and are an individual (not a company, trust or partnership), and meet the criteria in the “Find out if you qualify for a tax credit” table below.

Donation receipts

A valid receipt must contain:

the name of the donor(s) the amount and date of the donation a clear statement that it is a donation a clear statement at the top of the page if the donation is a payroll giving donation the signature of an authorised person, and an official stamp with the name of the approved donee organisation. The word “copy” or “replacement” should be clearly shown on any replacement receipt.

Note: In response to the Christchurch earthquake we have modified the above requirements. For donations going to donee organisations supporting the Christchurch earthquake relief effort, particularly through third parties, the minimum receipt requirements are: the date of the donation the amount of the donation a statement showing Christchurch Earthquake donation (or something similar), and the receipt must be on the letterhead of the organisation issuing it. While the receipt requirements for donations have been modified in response to the Christchurch earthquake, the person must still make a donation of $5 or more to qualify. The maximum donation that may be claimed through modified receipts is $1200 per receipt. For donations over $1200 our current criteria (as described above) in respect of receipts apply.


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