Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
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Cabinet paper LEG-20-SUB-0093: Repeal of child support incremental penalties and simplify penalty write-off rules

Description Information release for the repeal child support incremental penalties and simplify penalty write-off rules. The proposed changes were included in Supplementary Order Paper No 538 to the Child Support Amendment Bill, released on 9 July 2020.
Date published 28 July 2020
Documents in this information release
  1. IR2020/290 – Tax policy report: Cabinet paper – Supplementary Order Paper to the Child Support Amendment Bill – repeal of incremental penalties and simplification of the write-off rules (4 June 2020)
  2. LEG-20-SUB-0093 – Cabinet paper: Child Support Amendment Bill – Approval for release of Supplementary Order Paper (30 June 2020)
  3. LEG-20-SUB-0093 – Supplementary analysis report: Repeal of child support incremental penalties and simplification of penalty write-off rules (4 June 2020)
  4. LEG-20-MIN-0093 – Minute: Child Support Amendment Bill: Supplementary Order Paper (30 June 2020)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 30 June 2020 and confirmed by Cabinet on 6 July 2020.

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

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