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New Zealand Department of Internal Affairs : Services : What constitutes income? Skip to Access Key assignments for this site
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Rates Rebate Scheme

Rebate eligibility examples

What constitutes income?

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What constitutes income?

“Income” means money received, before tax, during the income tax year ended 31 March preceding the start of the rating year
“Income” does not include:
  • Cash grants/capital payments
  • War widow’s or war disablement benefits
  • Medal or honour payments
  • Grants for funeral expenses
  • Prizes and winnings.

Beneficiaries and pensioners

If you were granted a benefit or pension (but not New Zealand Superannuation, ACC earnings compensation, or sickness and unemployment benefits) during the last income tax year:
  • You do not need to declare money earned before the benefit/pension was granted.
You do need to declare:
  • What the full amount of the benefit/pension is per year;
  • What money you earned after it was granted.

Self Employed

Declare your income (as you would for tax) for your most recent financial year.

Partner or joint home owner - who were living with you on 1 July of the rating year of your application

List the income (for the last income tax year) of your partner or any joint home owner.

Do not include their income if they:
  • Died during the last rating year ended 30 June;
  • Are a long-term hospital patient (and the house is not rented out).

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    Last updated: 08/06/2006