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Source: Inland Revenue Department –

This special report provides early information on the new legislation in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021, enacted on 18 February 2021.

This covers the:

  • COVID-19 resurgence support payment, and
  • increase to the minimum family tax credit threshold.

Full coverage of the new Act will be published in the next available edition of the Tax Information Bulletin.