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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 9 July 2020

Repeal of child support incremental penalties and simplification of penalty write-off rules


Supplementary analysis report for proposals included in Supplementary Order Paper No 538 to the Child Support Child Support Amendment Bill. Dated 4 June 2020. Published July 2020.

This supplementary analysis report covers the:

  • Repeal of child support incremental penalties, and
  • Simplification of penalty write-off rules.