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EmployersFind out about changes to KiwiSaver contributions rate, employing primary and secondary schoolchildren, ML and MLSL tax codes, and the student loan repayment rate. Taxing employer contributions (ESCT)Find out about taxing employer superannuation cash contributions (employer contributions). KiwiSaver for individualsFind out about changes to KiwiSaver rates if you're an employee, and if you're under 18 and enrolled in a KiwiSaver scheme. Tax changes for childrenThe tax credit for children was repealed from 1 April 2012 and the entitlement to claim it was withdrawn in May 2012. Tax credits for individualsIndividuals can no longer claim the childcare and housekeeper tax credit, and tax credit for income under $9,880 for the 2012-2013, and future tax years. Student loans changesChanges to student loans in Budget 2012 include a repayment rate increase, repeal of the voluntary repayment bonus and other changes.
Date published: 25 Jan 2013 |
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