This document gives a brief history of the family related payments in New Zealand’s tax and welfare system and how they have changed over time. [1] Knowing the history of these payments can inform our understanding of the current structure, size and design of family related payments, and the challenges in creating an enduring system.

The two appendices contain a chronological table of major changes since 1984, including key legislative references, and a basic diagram showing how main payments have changed and merged over the past 100 years. (Purpose). A paper produced by the Welfare Expert Advisory Group.


In May 2018, the Minister for Social Development announced the establishment of the Welfare Expert Advisory Group to undertake a broad-ranging review of the welfare system and advise the Government on the future of New Zealand’s welfare system. Record #9002