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Inland Revenue

Tax Policy

Information release
Published 27 May 2022

Cabinet paper LEG-21-SUB-0156: Child Support Amendment Act 2021 and Taxation (Budget 2021 and Remedial Measures) Act 2021

Information release for amendments made by Orders in Council to the commencement dates of specific amendments in the Child Support Amendment Act 2021 and the Taxation (Budget 2021 and Remedial Measures) Act 2021. The amendments made by Order in Council align the commencement dates for recent child support amendments with the move of the child support system to Inland Revenue’s new technology platform, START.

Documents in this information release
  1. IR2021/321 – Tax policy report: Amendments to commencement dates in the Child Support Amendment Act 2021 (28 July 2021) (5 pages; PDF 195 KB; DOCX 107 KB)
  2. IR2021/397 – Tax policy report: Cabinet paper – Orders in Council setting child support amendment’s commencement dates (21 September 2021) (3 pages; PDF 184 KB; DOCX 96 KB)
  3. LEG-21-SUB-0156 – Cabinet paper: Amendment to application dates in the Child Support Amendment Act 2021 and the Taxation (Budget 2021 and Remedial Measures) Act 2021 (30 September 2021) (6 pages; PDF 106 KB; DOCX 57 KB)
  4. LEG-21-MIN-0156 – Minute: Amendment to application dates in the Child Support Amendment Act 2021 and the Taxation (Budget 2021 and Remedial Measures) Act 2021 (30 September 2021) (2 pages; PDF 113 KB; DOCX 112 KB)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 30 September 2021 and confirmed by Cabinet on 4 October 2021.

Two attachments to the Cabinet paper are not included in this information release as they are publicly available: