Definitions for "Qualifying Child"
A child who is: under 19 a New Zealand citizen or ordinarily resident in New Zealand not married or in a defacto relationship financially dependant, that is not working more than 30 hours a week on average, or receiving a benefit or a student allowance.
A term from the Child Support Act 1991 to mean a child under 16 or under 19 and in full time non advanced education - one of his or her parents must be an 'absent parent'
a child of which the claimant has custody, and maintains at his or her own expense for some part of the tax year