Labour believes it has finally struck gold in its efforts to attack National over its tax policy, although it is unclear whether it will dent the opposition's support days before the New Zealand election.
New Zealanders head to the ballot box on October 14, with polls showing Chris Luxon's centre-right party in command and likely to end six years of Labour-led government.
National's centrepiece policy is tax relief, both through income tax indexation and the expansion of tax credits including families using childcare.
The tax relief tops out at $NZ63 ($A59) a week per person for a family with children in care, packaged by National as $NZ250 ($A234) a fortnight per household.
However, a Council of Trade Unions analysis shows only 3000 families - or 0.2 per cent of the country - will receive that full whack.
Mr Luxon and his Finance Spokeswoman Nicola Willis have been caught out saying on a stream of occasions that average families would receive that benefit, which Labour has seized on.
"We've just discovered how much of a scam National's tax house of cards actually is," Labour leader Chris Hipkins said.
"Ninety-nine per cent of Kiwi households won't get the $250 a fortnight that the National party has been indicating.
"Most families clearly have been given the impression that that's what an average family would get and this goes right to the heart of Christopher Luxon's integrity.
"He's been scamming New Zealanders about their number one policy in this election."
National originally tried to dismiss the analysis as unworthy due to links between unions and Labour, but when pressed, conceded it knew just 3000 families would benefit.
"Up to 1.4 million will get over $30 a fortnight which will make a big difference," Mr Luxon said.
National has encouraged New Zealanders to go online to work out their savings on a party-produced online calculator.
Labour has attacked National over its tax plan every day since it was released five weeks ago.
Mr Hipkins often starts his daily press conferences by lashing National rather than promoting Labour's own offerings, part of a negative campaign designed to sow doubt about Mr Luxon's suitability for office.
Given Labour started the campaign 10 points behind National, and remains that fair behind with just eight days to go, Mr Hipkins denied it was time to change the script.
"New Zealanders need to understand what would be at risk if a National government is elected," he said, calling the tax cuts an "absolute fiction".
"If National is elected and if Christopher Luxon wins, New Zealanders will lose."
National's $NZ14.6 billion ($A13.6 billion) policy stands in contrast to Labour's miserly tax offering - removing GST on fruit and vegetables at a cost of $NZ2.2 billion ($A2.1 billion).
Labour argues the economic times are not suited to major tax relief, which would also be inflationary, fuelling cost of living concerns - the number one issue among voters at the election.
TAX ATTACKS: LABOUR WHACKS ON NATIONAL'S FISCALS
National released its multi-billion dollar tax plan on August 30, which Labour started attacking later that day and has not stopped since.
August 30: Labour attacks National's tax plan for a 6.5 per cent cut to much of the public service, and for rolling back Labour initiatives such as cheaper public transport, climate initiative and free prescription drugs.
August 31: Labour says a new National tax - charging GST to offshore gambling providers - cannot provide the budgeted $NZ716 million as it already exists and is returning much less.
August 31: Labour says free trade deals and tax treaties make another new tax - allowing foreigners to buy homes and taxing them - most likely unworkable, but would also come in under the forecast $NZ3 billion.
September 3: National admits it sought additional advice on the legality of its tax plans after its release, which starts a long-running media campaign for costings and advice to be released in full. National doesn't oblige.
September 10: Labour reveals John Key's previous National government tried to implement a foreign buyers' tax but walked away due to legal complexities.
September 12: Labour ups attacks, arguing the holes in National's fiscal plan will lead to deeper than promised cuts in public services.
September 14: An independent group of economists finds that, if workable, the foreign buyers' tax would raise a third of what National forecast at best.
September 29: National releases its election pledge costings, which show $NZ2 billion less in welfare spending, which Labour labels "morally wrong".
October 1: Labour attacks National for promising to repeal its water infrastructure reforms, without budgeting for an alternative.
October 5: Labour lashes National's "tax scam" after it concedes only 3000 households will receive National's top rate of tax relief.
