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

This report is an attempt to understand the situations facing low-income children and young people, and their parents and caregivers, families, whānau and communities in New Zealand.

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.