Contents
Chapter 1 - Overview
- Introduction
- A Government programme of administrative improvement
- Summary of proposals
- Invitation to comment
- How to make a submission
Chapter 2 – Why the need to change?
- Inland Revenue administers five social policies
- Challenges with delivering social policies within a tax administration
- Four objectives guiding the social policy proposals
- The main focus of this discussion document
Chapter 3 – Making payments certain, accurate and timely
- Summary of proposals in this chapter
- Determining entitlements and obligations
- Opportunity for a new approach to how income is assessed
- No change to annual assessment for student loan repayments
Chapter 4 – Better payment options
- Summary of proposals in this chapter
- Changes for child support payments
- Frequent repayment of student loans during the year
Chapter 5 – Managing missed payments and overpayments better
Chapter 6 – Aligning and updating key definitions
- Summary of proposals in this chapter
- Inconsistent definitions make the payments harder to understand
- Family circumstances definitions
- Definition of income
Chapter 7 – Customers with unusual circumstances
- Summary of proposals in this chapter
- Designing processes for the majority of customers
- Whether to have specific or general discretions in law
- Unusual circumstances difficult to legislate in advance
- Principles that would govern application of discretion