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Inland Revenue

Tax Policy

Bill progress
As at 9 December 2015
Introduced 21 May 2015
Enacted 9 December 2015

Stage Enacted

New Zealand legislationParliament information on the Bill

Taxation (Support for Children in Hardship) Bill

Enacted as the Taxation (Support for Children in Hardship) Act 2015 on 9 December 2015.


This is not a revenue bill, however it included proposed changes to the in-work tax credit.

  • Minister responsible for the Bill: Hon Anne Tolley
  • Lead agency for the Bill: Ministry of Social Development
  • Select committee: Social Services Committee

The Support for Children in Hardship Bill was split on 1 December 2015 by Supplementary Order Paper No 134 into three bills:

  • Social Security Amendment Bill
  • Education Amendment Bill
  • Taxation (Support for Children in Hardship) Bill

Tax Information Bulletin Volume 28, No 1, February 2016 includes detailed analysis of the legislation.

Stage before Parliament Date
Introduction 21 May 2015
First reading 21 May 2015
Closing date for submissions 8 July 2015
Presentation/report back 27 October 2015
Second reading (report back debate) 5 November 2015
Committee of the whole House 10 November 2015
1 December 2015
Third reading 3 December 2015
Assent 9 December 2015