Taxation (FBT, SSCWT & Remedial Matters) Bill

Commentary on the Bill

Hon Dr Michael Cullen
Minister of Finance
Minister of Revenue

Contents Policy Issues Superannuation fund withdrawal tax Multi-rate fringe benefit tax Use-of-money interest on fringe benefit tax Remedial Issues The FIF rules and company migration SSCWT contributions treated as salary or wages Next

First published in March 2000 by the Policy Advice Division of the Inland Revenue Department, P O Box 2198, Wellington.

Taxation (FBT, SSCWT & Remedial Matters) Bill; Commentary on the Bill
ISBN 0-478-10336-0