Best Start Tax Credit

From 1 April 2026, Best Start will be income tested from the 1st year, aligning it with the approach already used in years 2 and 3. The annual rate will increase to $4,041.

Babies born on or after 1 April 2026

• Existing Working for Families (WfF) clients can still use SmartStart to notify us of a birth.
• New clients must apply for WfF first before Best Start can be assessed.

Babies born before 1 April 2026

• Clients will continue to receive the full 1st year Best Start entitlement.
• If their 1st child was born before 1 April they apply for WfF after 1 April 2026, SmartStart cannot be used for their 1st child — they must apply directly.
• Any later children can still be added through SmartStart.