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Budget 2011 Announcements

Posted: 29th May 2011

Below is a brief overview of the Budget 2011 announcements:

KiwiSaver

From 1 July 2012 the Government will contribute 50 cents for each dollar contributed by KiwiSaver members. This is the equivalent to $10 per week.

From 1 April 2012 all employer contributions to employee KiwiSaver accounts will be subject to Employee Superannuation Contribution Tax (ESCT) applied at the individual's marginal tax rate. This will therefore have a bigger impact on those on higher marginal tax rates i.e. those with higher incomes.

From 1 April 2013 the minimum employee contribution rate will rise from 2% to 3% for all KiwiSaver members.

From 1 April 2013 compulsory employer contributions will rise from 2% to 3%.

The initial Government Kick-Start of $1,000 remains unchanged.

Working for Families (WFF)

The abatement threshold will reduce to $35,000, down from $36,827 and the abatement rate will increase to 25 cents up from 20 cents. These changes will gradually be introduced and ensure WFF is better placed to help those families most in need.

Student Loans

Student loan eligibility will be restricted for those with an overdue student loan repayment obligation of $500 or more and who are in default for more than one year.

Eligibility will also be restricted for those aged over 55 to tuition fees only.

Part-time full-year students will not be able to borrow for course-related costs.

The inflation adjustments to the repayment threshold will be suspended until 1 April 2015.

The repayment holiday for overseas-based borrowers will be shortened from three years to one year. In addition, the overseas-based borrowers will need to apply for the repayment holiday and appoint a New Zealand-based contact person.

ACC

Future levies will be lower as a result of the cost savings within the ACC scheme.

Christchurch

The Government is establishing a Canterbury Earthquake Recovery Fund of initially $5.5bn to account for its share of the estimated recovery costs. The Fund will ensure transparency and control over the cost of rebuilding the city following the earthquakes.

The Government is creating a new Canterbury Earthquake Kiwi Bond to give New Zealanders the opportunity to assist Christchurch by investing in a four year maturity bond.

If you have any questions regarding the above, please call James McQuaid on 09 308 4058 or email at james.mcquaid@tbag.co.nz