This document provides a comparison of the Australian and New Zealand family tax credits.

Working for Families (WFF) is the primary income support mechanism for children in New Zealand. In this paper, the authors make recommendations for the anticipated WFF government reform.

This report compares the Australian and New Zealand family tax credit systems. Findings demonstrate that the Australian system is significantly more generous. This is particularly the case for families receiving income support.

This paper outlines a number of possible policy tools that could be used to reduce the cost to Government of retirement income support, and to enhance fiscal sustainability and intergenerational perceptions of equity.

Highlights key changes and identifies themes in the continued and systematic reduction of social welfare and income support for children in New Zealand since 2008.