Earlier changes

What's new

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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