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Tax credits (formerly known as rebates)

Note
From 1 April 2012 the following tax credits have been removed:
  • tax credits for children (formerly child rebate)
  • tax credit for income under $9,880
  • housekeeper tax credit
  • childcare tax credit

The last period you will be able to claim the above tax credits is for the 2012 tax year (1 April 2011 to 31 March 2012).

You need to know about income tax credits and other tax credits you might be able to get.

Income tax credits

These include:

  • tax credits for children (formerly child rebate)
  • tax credit for income under $9,880
  • independent earner tax credit (IETC).

Find out more about these tax credits below.

Tax credits for children (before 1 April 2012)

You could get this tax credit if you earned income and were at any time during the income year:

  • under 15
  • under 19 and still at school.

You could claim the under 19 tax credit for children if you turned 18 on or after 1 January in the previous income year.

Note
You couldn't get the tax credit for children if:

  • you were under 19, and
  • studying at a tertiary institution
  • your only income was from interest and/or dividends.

Tax credit for yearly income under $9,880 (before 1 April 2012)

You could get this tax credit if your income was under $9,880 before tax and you:

  • worked for 20 hours or more a week as a salary or wage-earner or were self-employed, or
  • would have done 20 or more hours of paid work but you got a community wage for sickness or accident compensation payments.
Note
You couldn't get both the tax credit for children and the income under $9,880 tax credit, but you could get whichever tax credit is larger.

Independent earner tax credit (IETC)

From 1 April 2009 people who are eligible and earning between $24,000 and $48,000 will be entitled to a tax credit of up to $10 a week. Find out more information on IETC.

Give it a go

Work out which tax credit you might get using our personal tax summary calculator.

How to claim an income tax credit

If you use the correct tax code the tax credits will be calculated before tax is deducted from your pay. If you haven’t received the tax credits during the year call us on 0800 227 774 and ask for your tax credit to be included in your personal tax summary (PTS). If you're eligible for both the income under $9,880 tax credit and the tax credits for children, we'll calculate them for you and include the larger amount in your PTS.

Other tax credits

What other tax credits are available?

You may be eligible for a tax credit if you have:

  • donated money to a charitable organisation
  • paid school fees, or
  • paid for a housekeeper or childcare before 1 April 2012.

How to claim one of these tax credits

You need to fill out a Tax credit claim form (IR526) to claim tax credits for donations, childcare and/or a housekeeper. The claim form is not year-specific - you'll need to write which year you're claiming your tax credit for.

How will this affect you?

Check out Real lives to see John's story - he's still at school and needs to claim a tax credit for his part-time job.

Want to know more?

Income tax credits

Donations, childcare and housekeeper tax credits

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