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Inland Revenue

Tax Policy

PUBLISHED 25 November 2003

New tax legislation enacted

Legislation introduced in June's Taxation (Annual Rates, GST, Trans-Tasman Imputation and Miscellaneous provisions) Bill has been enacted. The legislation passed through its final stages in Parliament last week and received Royal assent today, resulting in the enactment of four amending Acts:

  • The Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003
  • The Taxation (Annual Rates of Income Tax 2003-04) Act 2003
  • The Student Loan Scheme Amendment Act (No 2) 2003
  • The Child Support Amendment Act (No 2) 2003.