Hon STUART NASH (Minister of Revenue): The Government has taken decisive and considered action to support taxpayers through the COVID-19 pandemic. To ease financial stress for taxpayers, we are changing the rules around write-offs for tax debt. Inland Revenue Department's end-of-year automatic income tax calculation process for individuals is currently under way and expected to run until early July. It is the annual wash-up which results in people either having tax to pay or receiving a refund. For the 2019-20 income tax year, this Government made a decision that tax payable up to $200 will be written off. The usual threshold for writing off tax is $50. 