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Inland Revenue

Tax Policy

PUBLISHED 13 December 2001

Bill "impact statements" on line

The full text of the regulatory impact and compliance cost statements that accompanied the proposals in the December tax bill to Cabinet are now available here. The statements are required for most policy proposals submitted to Cabinet that result in government bills or statutory regulations, and they must now be included in the explanatory notes of the resulting bills. Tax bills, however, tend to deal with many issues, unlike most other bills, so - for reasons of space - they contain only a summary of the impact and compliance cost statements relating to them.

Because we have received requests for the full text of the impact statements summarised in the recent tax bill, we are publishing them here at Taxation (Relief, Refunds and Miscellaneous Provisions) Bill: regulatory impact and compliance cost statements.