The Income Tax (Minimum Family Tax Credit) Order 2018 (LI 2018/239) comes into force on 1 April 2019 and increases the prescribed amount specified in s ME 1(3)(a) of the Income Tax Act 2007 from $26,156 to $26,572. The prescribed amount is used when calculating the amount that a person may be allowed as a tax credit (referred to in s ME 1 as a minimum family tax credit).

The Order also revokes the Income Tax (Minimum Family Tax Credit) Order 2015 and the Income Tax (Minimum Family Tax Credit) Order 2016.

The Order was notified in the New Zealand Gazette on 29 November 2018.