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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 16 February 2021

Increasing main benefit abatement thresholds on 1 April 2021 and consequential adjustments to the Minimum Family Tax Credit

Regulatory impact assessment prepared by the Ministry of Social Development and Inland Revenue on 3 December 2020 for increasing the minimum family tax credit (MFTC) threshold for the 2021–22 and later tax years from $29,432 to $30,576 per annum.

The proposals were included in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill that was introduced to Parliament on 16 February 2021.