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Taxation (Budget 2021 and Remedial Measures) Bill
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Hon David Parker
Taxation (Budget 2021 and Remedial Measures) Bill
Government Bill
38—1
Contents
Explanatory note
1
Title
2
Commencement
Part 1
Adjustments to Minimum Family Tax Credit
3
Income Tax Act 2007
4
Section ME 1 amended (Minimum family tax credit)
5
Sections MF 4F and MF 4G repealed
6
New sections MF 4H and MF 4I inserted
MF 4H
Calculation of instalments: 1 April 2021 to 30 June 2021
MF 4I
Calculation of instalments: 1 July 2021 to 31 March 2022
Part 2
Remedial measures
7
Child Support Act 1991
8
Section 134 amended (Penalties for late payment of financial support debts)
9
Schedule 1 amended (Application, transitional, and savings provisions relating to amendments to Act made on or after 1 April 2015)
Part 5
Provisions relating to Taxation (Budget 2021 and Remedial Measures) Act 2021
23
Amendments to section 134 (Penalties for late payment of financial support debts)
The Parliament of New Zealand enacts as follows: