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<p>This <a href="/publications/2021/2021-sr-crspom-bill">special report</a> provides early information on the COVID-19 resurgence support payment. It also contains information on an increase to the minimum family tax credit threshold. The new rules were contained in the <a href="https://legislation.govt.nz/act/public/2021/0001/latest/whole.html">Taxation (COVID-19 Resurgence Support Payments and Other Matters) Act 2021</a>, which was enacted on 18 February 2021.</p>

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