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Technical tax area
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New legislation - 2010: Orders in Council (2010)

Minimum family tax credit income amount increased

The Income Tax (Minimum Family Tax Credit) Order 2010, made on 15 November 2010, increases the net income level guaranteed by the minimum family tax credit. The net income level will rise from $21,008 to $22,204 a year from 1 April 2011.

The order increases to $22,204 the prescribed amount in the definition in the formula for calculating the minimum family tax credit, in section ME 1(3)(a) of the Income Tax Act 2007.

The increase applies for the 2011-12 and later tax years.

The order replaces the prescribed amount in the Income Tax Act 2007 as amended by the Taxation (Budget Measures) Act 2010. The order also revokes the Income Tax (Minimum Family Tax Credit) Order 2009.

Income Tax (Minimum Family Tax Credit) Order 2010 (SR 2010/418)

 

 


Date published: 10 Feb 2011

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