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Inland Revenue

Tax Policy

PUBLISHED 9 July 2020

Repeal of child support incremental penalties proposed

A Supplementary Order Paper (SOP) to the Child Support Amendment Bill was released today by the Hon Stuart Nash, Minister of Revenue. The proposed changes in the SOP would repeal child support incremental penalties and simplify the penalty write-off provisions.

For more information see the SOP, revised disclosure statement, supplementary commentary, and the supplementary analysis report.