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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
1Title
2Commencement
Part 1
Adjustments to Minimum Family Tax Credit
3Income Tax Act 2007
4Section ME 1 amended (Minimum family tax credit)
5Sections MF 4F and MF 4G repealed
6New sections MF 4H and MF 4I inserted
MF 4HCalculation of instalments: 1 April 2021 to 30 June 2021
MF 4ICalculation of instalments: 1 July 2021 to 31 March 2022
Part 2
Remedial measures
7Child Support Act 1991
8Section 134 amended (Penalties for late payment of financial support debts)
9Schedule 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
23Amendments to section 134 (Penalties for late payment of financial support debts)

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