This paper is designed to give the reader an understanding of the effects that certain policy changes can have on existing clients and client numbers. It makes little attempt to explain the rationale behind most policies or the administrative procedures involved. Rather, it should be used as a tool for those interested in policy development. It demonstrates, for example, how the effects on clients of a change in a payment's taper rate or income threshold can be calculated.
The paper is mostly written for the September 1994 to June 1995 social security and tax environments. It covers Partner Allowance and Home Child Care Allowance (HCCA) but not payments introduced in the White Paper on Employment Opportunities (Working Nation), such as Parenting Allowance. The rates used for calculations in the attachments are projected September 1994 pension and rebate rates. The 1993-94 composite tax scale was also used