Supplementary Order Paper No 102

No 102

House of Representatives

Supplementary Order Paper

Tuesday, 23 November 2021

Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill

Proposed amendment

Jan Logie, in Committee, to move the following amendment:

New clauses 10A to 10C

After clause 10 (page 5, after line 25), insert:

10A Section MD 4 amended (Entitlement to in-work tax credit)

In section MD 4(1), replace “5 requirements” with “4 requirements”.

10B Section MD 8 deleted

Delete section MD 8.

10C Section MD 9 amended (Fifth requirement: earner)

(1)

In the heading to section MD 9, replace Fifth requirement with Fourth requirement.

(2)

In section MD 9(1), replace “fifth requirement” with “fourth requirement”.

(3)

In section MD 9(2), replace paragraph (a) with:

(a)

a PAYE income payment that is not excluded under subsection (3), although it does not matter if the person also derives income of the type described in subsection (3); or

(4)

In section MD 9(4), replace “fifth requirement” with “fourth requirement” in each place that it occurs.

(5)

In section MD 9(5), replace “fifth requirement” with “fourth requirement”.

(6)

In section MD 9(6), replace “fifth requirement” with “fourth requirement” in each place that it occurs.

Explanatory note

This Supplementary Order Paper amends the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill to extend the in-work tax credit to beneficiaries. This will boost the incomes of whānau who are struggling because of COVID-19, and lift more tamariki out of poverty.