Earlier changes

What's new

28 April 2025

Special Needs Grants - Rural assistance payments - North and South Island drought 2025

Rural assistance payments have been activated from 28 April 2025 for primary-industry farmers affected by ongoing drought conditions in Northland, Waikato, Horizons, Taranaki, and Top of the South. Payments will be deactivated at the close of 28 October 2025 unless extended. See:

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16 April 2025

Supported Living Payment - clients moving to Australia

Guidance has been updated about when payments can continue for Supported Living Payment clients who move to Australia. See:

Supported Living Payment - absence from New Zealand

The examples of applying the absence from New Zealand policy for Supported Living Payment clients have been updated to correct the dates used. See:

Minor changes have also been made to the examples in other main benefits for consistency.

New Zealand Superannuation - taxation

Information about taxation of the Living Alone Payment has been removed from the New Zealand Superannuation content. The Living Alone Payment was phased out from 2 September 2013. See:

Minor changes have also been made to the taxation content in other main benefits for consistency.

Tax treatment of MSD lump-sum arrears payments

Information about the tax treatment of MSD lump-sum arrears payments has been updated to reflect that, from 1 April 2024, arrears payments of main benefits that represent a past tax year are no longer included in the end-of-year tax assessment for the current year. This means clients don't have to pay any more tax on these arrears payments.

Lump-sum arrears payments of New Zealand Superannuation and Veteran's Pension are treated differently. These payments are included in the end-of-year tax assessment for the current year, regardless of the period the payment relates to.

See:

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