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Parameter Coverage

This page automatically documents the coverage of policy rules across different years, based on the available parameter files.

Rule Coverage Matrix

Year _source_references acc_levy accommodation_supplement bstc child_support disability_allowance donation_credit family_boost ftc ietc iwtc jss kiwisaver mftc pie ppl rwt slp social_security_levy sps student_loan tax_brackets wep wff
1935-1936
1936-1937
1937-1938
1938-1939
1939-1940
1940-1941
1941-1942
1942-1943
1943-1944
1944-1945
1945-1946
1946-1947
1947-1948
1948-1949
1949-1950
1950-1951
1951-1952
1952-1953
1953-1954
1954-1955
1955-1956
1956-1957
1957-1958
1958-1959
1959-1960
1960-1961
1961-1962
1962-1963
1963-1964
1964-1965
1965-1966
1966-1967
1967-1968
1968-1969
1969-1970
1970-1971
1971-1972
1972-1973
1973-1974
1974-1975
1975-1976
1976-1977
1977-1978
1978-1979
1979-1980
1980-1981
1981-1982
1982-1983
1983-1984
1984-1985
1985-1986
1986-1987
1987-1988
1988-1989
1989-1990
1990-1991
1991-1992
1992-1993
1993-1994
1994-1995
1995-1996
1996-1997
1997-1998
1998-1999
1999-2000
2000-2001
2001-2002
2002-2003
2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023
2023-2024
2024-2025

Detailed Parameters by Year

1935-1936

_source_references

Parameter Value
tax_brackets {'source': 'nzlii.org', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The 1935 tax system was complex and multi-tiered. The top rate was 4 shillings and 6 pence in the pound (22.5%). There were additional surcharges and levies not yet modelled.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1935 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1935 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1935 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1935 are unknown.'}
social_security_levy {'source': 'teara.govt.nz', 'notes': 'An emergency unemployment fund tax of 3.33% was in place.'}

tax_brackets

Parameter Value
rates [0.225]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

social_security_levy

Parameter Value
rate 0.0333

1936-1937

_source_references

Parameter Value
tax_brackets {'source': 'teara.govt.nz', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 42.9%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1939 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1939 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1939 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1939 are unknown.'}
social_security_levy {'source': 'treasury.govt.nz', 'notes': 'An Emergency Unemployment Charge of 1.25% on all income was in place.'}

tax_brackets

Parameter Value
rates [0.4083]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

social_security_levy

Parameter Value
rate 0.0125

1937-1938

_source_references

Parameter Value
tax_brackets {'source': 'teara.govt.nz', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 42.9%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1939 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1939 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1939 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1939 are unknown.'}
social_security_levy {'source': 'treasury.govt.nz', 'notes': 'An Emergency Unemployment Charge of 1.25% on all income was in place.'}

tax_brackets

Parameter Value
rates [0.429]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

social_security_levy

Parameter Value
rate 0.0125

1938-1939

_source_references

Parameter Value
tax_brackets {'source': 'teara.govt.nz', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 42.9%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1939 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1939 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1939 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1939 are unknown.'}
social_security_levy {'source': 'nzae.org.nz', 'notes': 'An employment promotion charge of 8 pence in the pound was levied on incomes for the 1938–39 fiscal year. This is equivalent to 3.33%.'}

tax_brackets

Parameter Value
rates [0.429]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

social_security_levy

Parameter Value
rate 0.0333

1939-1940

_source_references

Parameter Value
tax_brackets {'source': 'teara.govt.nz', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 42.9%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1939 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1939 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1939 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1939 are unknown.'}
social_security_levy {'source': 'teara.govt.nz', 'notes': 'A 5% social security tax was levied on all income.'}

tax_brackets

Parameter Value
rates [0.429]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

social_security_levy

Parameter Value
rate 0.05

1940-1941

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1955 entry', 'reference_ids': ['152018581057803-L17-L19'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 68%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1955 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1955 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1955 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1955 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1941-1942

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1941'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 12.5% rate for low earners and a 90% top rate. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': "NEEDS RESEARCH. The structure of low-income tax relief in 1941 is unknown, though sources suggest the system was 'friendly to families'."}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1941 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1941 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1941'", 'notes': "This is a representation of the 'National Security Tax' of 7.5% (1 shilling and 6 pence in the pound). The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.9]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1942-1943

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1942'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 12.5% rate for low earners and a 90% top rate. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': "NEEDS RESEARCH. The structure of low-income tax relief in 1942 is unknown, though sources suggest the system was 'friendly to families'."}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1942 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1942 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1942'", 'notes': "This is a representation of the 'Social Security Tax'. The rate of 7.5% is assumed to be the same as the 'National Security Tax' from 1941. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.9]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1943-1944

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1943'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 90% top rate. A 12.5% rate for low earners is assumed as a proxy. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1943 is unknown, though sources suggest low-income earners paid little to no income tax.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1943 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1943 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1943'", 'notes': "This is a representation of the 'Social Security Tax' which rose to 12.5% in 1943. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.9]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.125
max_income 999999

1944-1945

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1944'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 90% top rate. A 12.5% rate for low earners is assumed as a proxy. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1944 is unknown, though sources suggest the working class paid little to no income tax.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1944 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1944 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1944'", 'notes': "This is a representation of the 'Social Security Tax' of 12.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.9]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.125
max_income 999999

1945-1946

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1945'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 90% top rate and a 12.5% rate for low earners. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1945 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1945 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1945 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1945'", 'notes': "This is a representation of the 'Social Security Charge' of 5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.9]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.05
max_income 999999

1946-1947

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1946'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 76.5% top rate. The lower rate and threshold are assumptions.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1946 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1946 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1946 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1946'", 'notes': "This represents the combined 'Social Security Charge' (7.5%) and 'National Security Tax' (2.5%). The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for these taxes."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.1
max_income 999999

1947-1948

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1947'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 76.5% top rate. The lower rate and threshold are assumptions.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1947 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1947 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1947 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1947'", 'notes': "This represents the 'Social Security Tax' of 7.5%. The national security tax was abolished in 1947. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1948-1949

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1948'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 76.5% top rate. The lower rate and threshold are assumptions.'}
ietc {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1948'", 'notes': 'This models the £10 rebate for all taxpayers in 1948.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1948 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1948 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1948'", 'notes': "This represents the 'Social Security Tax' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 10
thrab 999999
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1949-1950

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1949'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 76.5% top rate. The lower rate and threshold are assumptions.'}
ietc {'source': 'Placeholder', 'notes': 'The £10 rebate from 1948 is assumed to be a one-off and is not included for 1949.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1949 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1949 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1949'", 'notes': "This represents the 'Social Security Tax' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1950-1951

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1950'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 76.5% top rate. The lower rate and threshold are assumptions.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1950 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1950 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1950 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1950'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1951-1952

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1954'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 12.5% starting rate (2 shillings and 6 pence in the pound) and a 76.5% top rate. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1951 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1951 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1951 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1951'", 'notes': "This represents the 'Social Security charge' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1952-1953

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1952'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations. The 1952 law specified a complex progressive system that is not supported by this file format. The rates here are the 1951 rates (starting at 12.5%) with a 5% surcharge applied, as mandated by the Land and Income Tax (Annual) Act 1952. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1952 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1952 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1952 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1951'", 'notes': "This represents the 'Social Security charge' of 7.5%. The 1952 search did not mention a change. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.13125, 0.80325]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1953-1954

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1953'", 'reference_ids': [], 'notes': "NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating that rates were 'virtually unaltered' from previous years. The 12.5% starting rate and 76.5% top rate are from the 1951/1954 searches. The threshold is an assumption."}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1953 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1953 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1953 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1953'", 'notes': "This represents the 'Social Security charge' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.125, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1954-1955

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1954'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 15% starting rate (3 shillings in the pound) and a 76.5% top rate. The threshold is an assumption. Personal exemptions were increased in 1954, which is not modelled here.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1954 is unknown. Rebates were absorbed by higher personal exemptions.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1954 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1954 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1953'", 'notes': "This represents the 'Social Security charge' of 7.5%. The 1954 search did not mention a change. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.15, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1955-1956

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1955'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1955 tax system. The system was a progressive structure with rates increasing by 3 pence for every £100. The rates here include a 20% rebate that was in effect for the 1955-56 tax year. This rebate was capped at £75, which is not modelled here. The top rate of 68% is from the placeholder file and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 20% tax rebate is modelled in the tax brackets. The £75 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1955 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1955 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1955'", 'notes': "This represents the 'Social Security Charge' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.1, 0.11, 0.12, 0.13, 0.544]
thresholds [100, 200, 300, 400]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1956-1957

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1956'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 15% starting rate and a 76.5% top rate. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1956 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1956 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1956 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1956'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.15, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1957-1958

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1957'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1957 tax system. The rates are the 1956 rates with a 25% rebate applied. This rebate was capped at £75, which is not modelled here. The top rate of 76.5% is from previous years and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 25% tax rebate is modelled in the tax brackets. The £75 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1957 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1957 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1956'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The 1957 search did not mention a change. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.1125, 0.57375]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1958-1959

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1958'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a reversion to the 1954 tax scale, which had a 15% starting rate and a 76.5% top rate. The threshold is an assumption. The 25% rebate from 1957 was removed.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1958 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1958 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1958 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1956'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The 1958 search did not mention a change. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.15, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1959-1960

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1959'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating that the 1954 tax scale was still in effect. This scale had a 15% starting rate and a 76.5% top rate. The threshold is an assumption.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1959 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1959 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1959 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1959'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.15, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1960-1961

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1960 entry', 'reference_ids': ['152018581057803-L18-L20'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 68%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1960 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1960 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1960 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1960 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1961-1962

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1961'", 'reference_ids': [], 'notes': "NEEDS RESEARCH. The full bracket structure is unknown. The values here are approximations based on search results indicating a 'slight modification' of the 1954 tax scale. Without further details, the rates are assumed to be the same as 1960. The first £60 of interest income was exempt from taxation, which is not modelled here."}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1961 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1961 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1961 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1961'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. An exemption for the first £104 of annual income from this tax was introduced from the 1962 tax year. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.15, 0.765]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1962-1963

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1962'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1962 tax system. The rates are the 1954 rates with a 5% rebate applied. This rebate was capped at £50, which is not modelled here. The top rate of 76.5% is from previous years and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 5% tax rebate is modelled in the tax brackets. The £50 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1962 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1962 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1962'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The first £104 of annual income was exempt from this tax, which is not modelled here. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.1425, 0.72675]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1963-1964

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1963'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1963 tax system. The rates are the 1954 rates with a 10% rebate applied. This rebate had a maximum cap, which is not modelled here. The top rate of 76.5% is from previous years and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 10% tax rebate is modelled in the tax brackets. The maximum cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1963 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1963 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1963'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. There was a low annual exemption from this tax, which is not modelled here. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.135, 0.6885]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1964-1965

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1964'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1964 tax system. The rates are the 1954 rates with a 10% rebate applied. This rebate was capped at £100, which is not modelled here. The top rate of 76.5% is from previous years and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 10% tax rebate is modelled in the tax brackets. The £100 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1964 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1964 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1963'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. There was a low annual exemption from this tax, which is not modelled here. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.135, 0.6885]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1965-1966

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1965 entry', 'reference_ids': ['152018581057803-L19-L21'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 68%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1965 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1965 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1965 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1965 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1966-1967

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1966'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1966 tax system. The rates are the 1965 rates with a 10% rebate applied. This rebate was capped at £100, which is not modelled here. The top rate of 68% is from the 1965 placeholder file and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 10% tax rebate is modelled in the tax brackets. The £100 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1966 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1966 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1966'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The first £104 of annual income was exempt from this tax, which is not modelled here. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.135, 0.612]
thresholds [300]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1967-1968

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1967'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1967 tax system. The rates are the 1966 rates with a 10% rebate applied. This rebate was capped at $200, which is not modelled here. The top rate of 68% is from previous years and is assumed to be the maximum rate. The currency was decimalized in 1967, and the threshold is an assumption in dollars.'}
ietc {'source': 'Placeholder', 'notes': 'The 10% tax rebate is modelled in the tax brackets. The $200 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1967 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1967 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1967'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. The first $208 of annual income (£104) was exempt from this tax, which is not modelled here. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.135, 0.612]
thresholds [600]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1968-1969

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1968'", 'reference_ids': [], 'notes': 'The values here are an approximation of the 1968 tax system. The rates are the 1965 rates with a 10% rebate applied. This rebate was capped at $200, which is not modelled here. The top rate of 68% is from previous years and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'The 10% tax rebate is modelled in the tax brackets. The $200 cap on the rebate is not modelled.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1968 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1968 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1968'", 'notes': "This represents the 'Social Security Income Tax' of 7.5%. There was a low annual exemption from this tax, which is not modelled here. The name 'acc_levy' is used due to the current data structure. There was no income cap mentioned for this tax."}

tax_brackets

Parameter Value
rates [0.135, 0.612]
thresholds [600]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.075
max_income 999999

1969-1970

_source_references

Parameter Value
tax_brackets {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1969'", 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are an approximation of the 1969 tax system, which merged the ordinary income tax and the Social Security Income Tax. The previous 7.5% SSIT has been incorporated into the bracket structure. The top rate of 68% is from previous years and is assumed to be the maximum rate.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1969 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1969 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1969 is unknown.'}
acc_levy {'source': "Gemini Web Search, 2025-08-10, 'New Zealand income tax rates 1969'", 'notes': 'The Social Security Income Tax was merged with the ordinary income tax in 1969. Therefore, the rate is set to 0.'}

tax_brackets

Parameter Value
rates [0.225, 0.68]
thresholds [600]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1970-1971

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1970 entry', 'reference_ids': ['152018581057803-L21-L22'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 68%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1970 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1970 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1970 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1970 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1971-1972

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1971 entry', 'reference_ids': ['152018581057803-L21-L22'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 68%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1971 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1971 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1971 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1971 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1972-1973

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1971-1972 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The Land and Income Tax Amendment Act (No. 2) 1972 introduced a 7.5% rebate on personal income tax, but the underlying bracket structure is not readily available. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1972 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1972 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1972 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1972 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1973-1974

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1971-1972 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The Land and Income Tax Amendment Act (No. 2) 1972 introduced a 7.5% rebate on personal income tax, but the underlying bracket structure is not readily available. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1972 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1972 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1972 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1972 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1974-1975

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1971-1972 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The Land and Income Tax Amendment Act (No. 2) 1972 introduced a 7.5% rebate on personal income tax, but the underlying bracket structure is not readily available. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1972 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1972 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1972 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1972 are unknown.'}

tax_brackets

Parameter Value
rates [0.68]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1975-1976

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1975 entry', 'reference_ids': ['152018581057803-L22-L23'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 50%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1975 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1975 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1975 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1975 are unknown.'}

tax_brackets

Parameter Value
rates [0.5]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1976-1977

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1975-1976 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1976 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1976 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1976 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1976 are unknown.'}

tax_brackets

Parameter Value
rates [0.5]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1977-1978

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1975-1976 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1977 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1977 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1977 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1977 are unknown.'}

tax_brackets

Parameter Value
rates [0.5]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1978-1979

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1975-1976 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1978 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1978 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1978 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1978 are unknown.'}

tax_brackets

Parameter Value
rates [0.5]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1979-1980

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1975-1976 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1979 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1979 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1979 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1979 are unknown.'}

tax_brackets

Parameter Value
rates [0.5]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1980-1981

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1980 entry', 'reference_ids': ['152018581057803-L23-L24'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 60%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1980 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1980 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1980 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1980 are unknown.'}

tax_brackets

Parameter Value
rates [0.6]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1981-1982

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1980-1981 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1981 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1981 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1981 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1981 are unknown.'}

tax_brackets

Parameter Value
rates [0.6]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1982-1983

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1980-1981 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1982 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1982 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1982 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1982 are unknown.'}

tax_brackets

Parameter Value
rates [0.6]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1983-1984

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1980-1981 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1983 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1983 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1983 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1983 are unknown.'}

tax_brackets

Parameter Value
rates [0.6]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1984-1985

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1980-1981 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1984 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1984 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1984 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1984 are unknown.'}

tax_brackets

Parameter Value
rates [0.6]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1985-1986

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1985 entry', 'reference_ids': ['152018581057803-L24-L25'], 'notes': 'NEEDS RESEARCH. Source only provides the top marginal tax rate of 67%. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1985 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1985 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1985 are unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1985 are unknown.'}

tax_brackets

Parameter Value
rates [0.67]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1986-1987

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1985-1986 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1986 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1986 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1986 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1986 are unknown.'}

tax_brackets

Parameter Value
rates [0.67]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1987-1988

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1985-1986 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1987 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1987 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1987 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1987 are unknown.'}

tax_brackets

Parameter Value
rates [0.67]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1988-1989

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1985-1986 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1988 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1988 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1988 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1988 are unknown.'}

tax_brackets

Parameter Value
rates [0.67]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1989-1990

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1985-1986 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1989 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1989 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1989 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1989 are unknown.'}

tax_brackets

Parameter Value
rates [0.67]
thresholds []

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0
max_income 0

1990-1991

_source_references

Parameter Value
tax_brackets {'source': 'nz_personal_tax_rules.json: year 1990 entry', 'reference_ids': ['152018581057803-L24-L26', '152018581057803-L24-L27'], 'notes': 'Values are taken directly from the source file.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1990 is unknown. Set to zero as a placeholder.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The historical equivalent was the Family Support Tax Credit. Its rules (rates, thresholds, abatements) need to be researched and a new section may be required in the model to handle it. Set to zero as a placeholder.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1990 is unknown. Disabled as a placeholder.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1990 are unknown. Disabled as a placeholder.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1990 are unknown. Using 2005 values as a placeholder.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1991-1992

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1991 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1991 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1991 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1991 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1992-1993

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1992 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1992 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1992 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1992 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1993-1994

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1993 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1993 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1993 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1993 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1994-1995

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1994 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1994 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1994 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1994 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1995-1996

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1995 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1995 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1995 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1995 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1996-1997

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1996 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1996 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1996 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1996 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1997-1998

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1997 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1997 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1997 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1997 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1998-1999

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1998 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1998 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1998 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1998 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

1999-2000

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 1990-1991 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 1999 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 1999 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 1999 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 1999 are unknown.'}

tax_brackets

Parameter Value
rates [0.24, 0.33]
thresholds [30875]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2000-2001

tax_brackets

Parameter Value
rates [0.15, 0.21, 0.33, 0.39]
thresholds [9500, 38000, 60000]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2001-2002

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 2000-2001 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 2001 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 2001 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 2001 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 2001 are unknown.'}

tax_brackets

Parameter Value
rates [0.15, 0.21, 0.33, 0.39]
thresholds [9500, 38000, 60000]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2002-2003

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 2000-2001 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 2002 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 2002 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 2002 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 2002 are unknown.'}

tax_brackets

Parameter Value
rates [0.15, 0.21, 0.33, 0.39]
thresholds [9500, 38000, 60000]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2003-2004

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 2000-2001 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 2003 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 2003 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 2003 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 2003 are unknown.'}

tax_brackets

Parameter Value
rates [0.15, 0.21, 0.33, 0.39]
thresholds [9500, 38000, 60000]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2004-2005

_source_references

Parameter Value
tax_brackets {'source': 'Placeholder based on 2000-2001 data.', 'reference_ids': [], 'notes': 'NEEDS RESEARCH. The full bracket structure is unknown. The values here are placeholders and do not represent a valid tax system.'}
ietc {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The structure of low-income tax relief in 2004 is unknown.'}
wff {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. WFF did not exist. The rules for historical family assistance programs are unknown.'}
ppl {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Paid Parental Leave scheme of 2004 is unknown.'}
child_support {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. Child support rules for 2004 is unknown.'}
acc_levy {'source': 'Placeholder', 'notes': 'NEEDS RESEARCH. The ACC levy rate and income cap for 2004 are unknown.'}

tax_brackets

Parameter Value
rates [0.15, 0.21, 0.33, 0.39]
thresholds [9500, 38000, 60000]

ietc

Parameter Value
thrin 0
ent 0
thrab 0
abrate 0

wff

Parameter Value
ftc1 0
ftc2 0
iwtc1 0
iwtc2 0
bstc 0
mftc 0
abatethresh1 0
abatethresh2 0
abaterate1 0
abaterate2 0
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 0
max_weeks 0

child_support

Parameter Value
enabled False
support_rate 0

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2005-2006

tax_brackets

Parameter Value
rates [0.195, 0.33, 0.39]
thresholds [38000, 60000]

ietc

Parameter Value
thrin 520
ent 1040
thrab 50000
abrate 0.1

wff

Parameter Value
ftc1 2730
ftc2 2730
iwtc1 2080
iwtc2 0
bstc 0
mftc 17680
abatethresh1 20356
abatethresh2 20356
abaterate1 0.18
abaterate2 0.3
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2006-2007

tax_brackets

Parameter Value
rates [0.15, 0.29, 0.39, 0.45]
thresholds [9500, 34000, 60000]

ietc

Parameter Value
thrin 520
ent 1040
thrab 50000
abrate 0.1

wff

Parameter Value
ftc1 4446
ftc2 3351
iwtc1 2080
iwtc2 0
bstc 0
mftc 18980
abatethresh1 27548
abatethresh2 27548
abaterate1 0.3
abaterate2 0.3
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2007-2008

tax_brackets

Parameter Value
rates [0.15, 0.29, 0.39, 0.45]
thresholds [9500, 34000, 60000]

ietc

Parameter Value
thrin 520
ent 1040
thrab 50000
abrate 0.1

wff

Parameter Value
ftc1 4446
ftc2 3351
iwtc1 2080
iwtc2 0
bstc 0
mftc 19760
abatethresh1 35000
abatethresh2 35000
abaterate1 0.2
abaterate2 0.2
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2008-2009

tax_brackets

Parameter Value
rates [0.15, 0.29, 0.39, 0.45]
thresholds [9500, 34000, 60000]

ietc

Parameter Value
thrin 520
ent 1040
thrab 50000
abrate 0.1

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3120
iwtc2 0
bstc 0
mftc 22100
abatethresh1 36827
abatethresh2 36827
abaterate1 0.2
abaterate2 0.2
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2009-2010

tax_brackets

Parameter Value
rates [0.125, 0.21, 0.33, 0.38]
thresholds [14000, 40000, 70000]

ietc

Parameter Value
thrin 520
ent 1040
thrab 50000
abrate 0.1

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3120
iwtc2 0
bstc 0
mftc 22100
abatethresh1 36827
abatethresh2 36827
abaterate1 0.2
abaterate2 0.2
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2010-2011

tax_brackets

Parameter Value
rates [0.125, 0.22, 0.33, 0.38]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 1040
thrab 44000
abrate 0.15

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3120
iwtc2 0
bstc 0
mftc 22100
abatethresh1 36827
abatethresh2 36827
abaterate1 0.2
abaterate2 0.2
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2011-2012

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.15

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23036
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2012-2013

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.15

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23036
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2013-2014

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23036
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2014-2015

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23036
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2015-2016

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23036
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2016-2017

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23036
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

jss

Parameter Value
single_rate 0
couple_rate 0
child_rate 0
income_abatement_threshold 0
abatement_rate 0

sps

Parameter Value
base_rate 0
income_abatement_threshold 0
abatement_rate 0

slp

Parameter Value
single_rate 0
couple_rate 0
income_abatement_threshold 0
abatement_rate 0

accommodation_supplement

Parameter Value
income_thresholds {}
abatement_rate 0
max_entitlement_rates {}
housing_cost_contribution_rate 0
housing_cost_threshold 0

2017-2018

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 4822
ftc2 3351
iwtc1 3770
iwtc2 0
bstc 0
mftc 23816
abatethresh1 36350
abatethresh2 36350
abaterate1 0.225
abaterate2 0.225
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2018-2019

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 5878
ftc2 4745
iwtc1 3770
iwtc2 0
bstc 3120
mftc 26156
abatethresh1 41116
abatethresh2 41116
abaterate1 0.2438
abaterate2 0.2438
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2019-2020

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 5878
ftc2 4745
iwtc1 3770
iwtc2 0
bstc 3120
mftc 26572
abatethresh1 42700
abatethresh2 42700
abaterate1 0.25
abaterate2 0.25
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2020-2021

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33]
thresholds [14000, 48000, 70000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 5878
ftc2 4745
iwtc1 3770
iwtc2 0
bstc 3120
mftc 26572
abatethresh1 42700
abatethresh2 42700
abaterate1 0.25
abaterate2 0.25
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2021-2022

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33, 0.39]
thresholds [14000, 48000, 70000, 180000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 6642
ftc2 5412
iwtc1 3770
iwtc2 0
bstc 3120
mftc 26572
abatethresh1 42700
abatethresh2 42700
abaterate1 0.27
abaterate2 0.27
bstcthresh 0
bstcabate 0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2022-2023

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33, 0.39]
thresholds [14000, 48000, 70000, 180000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 6642
ftc2 5412
iwtc1 3770
iwtc2 780
bstc 3388
mftc 38627
abatethresh1 42700
abatethresh2 80000
abaterate1 0.27
abaterate2 0.27
bstcthresh 79000
bstcabate 0.21

jss

Parameter Value
single_rate 336.89
couple_rate 280.74
child_rate 0.0
income_abatement_threshold 115.0
abatement_rate 0.7

sps

Parameter Value
base_rate 476.69
income_abatement_threshold 115.0
abatement_rate 0.7

slp

Parameter Value
single_rate 399.09
couple_rate 280.74
income_abatement_threshold 115.0
abatement_rate 0.7

accommodation_supplement

Parameter Value
income_thresholds {'single_no_children': 250.0, 'with_children': 400.0}
abatement_rate 0.25
max_entitlement_rates {'Auckland': {'single_no_children': 140.0, 'with_children': 200.0}, 'Wellington': {'single_no_children': 120.0, 'with_children': 180.0}, 'Christchurch': {'single_no_children': 100.0, 'with_children': 150.0}}
housing_cost_contribution_rate 0.7
housing_cost_threshold 25.0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

kiwisaver

Parameter Value
contribution_rate 0.03

student_loan

Parameter Value
repayment_threshold 20000
repayment_rate 0.12

acc_levy

Parameter Value
rate 0.0153
max_income 139111

2023-2024

tax_brackets

Parameter Value
rates [0.105, 0.175, 0.3, 0.33, 0.39]
thresholds [14000, 48000, 70000, 180000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 48000
abrate 0.13

wff

Parameter Value
ftc1 6642
ftc2 5412
iwtc1 3770
iwtc2 780
bstc 3388
mftc 38627
abatethresh1 42700
abatethresh2 80000
abaterate1 0.27
abaterate2 0.27
bstcthresh 79000
bstcabate 0.21

jss

Parameter Value
single_rate 336.89
couple_rate 280.74
child_rate 0.0
income_abatement_threshold 115.0
abatement_rate 0.7

sps

Parameter Value
base_rate 476.69
income_abatement_threshold 115.0
abatement_rate 0.7

slp

Parameter Value
single_rate 399.09
couple_rate 280.74
income_abatement_threshold 115.0
abatement_rate 0.7

accommodation_supplement

Parameter Value
income_thresholds {'single_no_children': 250.0, 'with_children': 400.0}
abatement_rate 0.25
max_entitlement_rates {'Auckland': {'single_no_children': 140.0, 'with_children': 200.0}, 'Wellington': {'single_no_children': 120.0, 'with_children': 180.0}, 'Christchurch': {'single_no_children': 100.0, 'with_children': 150.0}}
housing_cost_contribution_rate 0.7
housing_cost_threshold 25.0

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18

acc_levy

Parameter Value
rate 0.0153
max_income 139111

wep

Parameter Value
single_rate 20.46
couple_rate 31.82
child_rate 0

bstc

Parameter Value
amount 3640
threshold 79000
rate 0.21
max_age 3

ftc

Parameter Value
base_rate 6645
child_rate 5415
income_threshold 42700
abatement_rate 0.27

iwtc

Parameter Value
base_rate 3770
child_rate 780
income_threshold 42700
abatement_rate 0.27
min_hours_worked 20

mftc

Parameter Value
guaranteed_income 34320

rwt

Parameter Value
rwt_rate_10_5 0.105
rwt_rate_17_5 0.175
rwt_rate_30 0.3
rwt_rate_33 0.33
rwt_rate_39 0.39

2024-2025

tax_brackets

Parameter Value
rates [0.105, 0.1282, 0.175, 0.2164, 0.3, 0.3099, 0.33, 0.39]
thresholds [14000, 15600, 48000, 53500, 70000, 78100, 180000]

ietc

Parameter Value
thrin 24000
ent 520
thrab 66000
abrate 0.13

wff

Parameter Value
ftc1 6642
ftc2 5412
iwtc1 5070
iwtc2 780
bstc 3388
mftc 38627
abatethresh1 42700
abatethresh2 80000
abaterate1 0.27
abaterate2 0.27
bstcthresh 79000
bstcabate 0.21

jss

Parameter Value
single_rate 336.89
couple_rate 280.74
child_rate 0.0
income_abatement_threshold 115.0
abatement_rate 0.7

sps

Parameter Value
base_rate 476.69
income_abatement_threshold 115.0
abatement_rate 0.7

slp

Parameter Value
single_rate 399.09
couple_rate 280.74
income_abatement_threshold 115.0
abatement_rate 0.7

accommodation_supplement

Parameter Value
income_thresholds {'single_no_children': 250.0, 'with_children': 400.0}
abatement_rate 0.25
max_entitlement_rates {'Auckland': {'single_no_children': 140.0, 'with_children': 200.0}, 'Wellington': {'single_no_children': 120.0, 'with_children': 180.0}, 'Christchurch': {'single_no_children': 100.0, 'with_children': 150.0}}
housing_cost_contribution_rate 0.7
housing_cost_threshold 25.0

family_boost

Parameter Value
max_credit 3900
income_threshold 140000
abatement_rate 0.25
max_income 180000

ppl

Parameter Value
enabled False
weekly_rate 712.17
max_weeks 26

child_support

Parameter Value
enabled False
support_rate 0.18
living_allowance 17518.28

kiwisaver

Parameter Value
contribution_rate 0.03

student_loan

Parameter Value
repayment_threshold 20000
repayment_rate 0.12

acc_levy

Parameter Value
rate 0.0153
max_income 139111

pie

Parameter Value
rates [0.105, 0.175, 0.28]
taxable_income_thresholds [15600, 53500]
taxable_plus_pie_income_thresholds [53500, 78100]

disability_allowance

Parameter Value
max_payment 80.35
income_thresholds {'single_16_17': 675.6, 'single_18_plus': 843.78, 'couple': 1256.07, 'sole_parent_1_child': 942.23, 'sole_parent_2_plus_children': 992.74}

donation_credit

Parameter Value
credit_rate 0.3333333333333333
min_donation 5.0