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Inland Revenue

Tax Policy

As at 7 December 2020
Introduced 1 December 2020
Enacted 7 December 2020

Stage Enacted

New Zealand legislationParliament information on the Bill

Taxation (Income Tax Rate and Other Amendments) Bill

Enacted as the Taxation (Income Tax Rate and Other Amendments) Act 2020 on 7 December 2020.

Stage before Parliament Date
Introduction 1 December 2020*
First reading 2 December 2020+
Second reading 2 December 2020+
Committee of the whole House 2 December 2020+
Third reading 2 December 2020+
Assent 7 December 2020

* The House was under urgency when the Bill was introduced on 2 December 2020, so the official date of introduction was 1 December 2020.

+ The House was also under urgency for the remaining stages of the Bill – the first and second reading stages were completed on 2 December 2020, and the Committee of the whole House and third reading stages were completed on 3 December 2020.