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Inland Revenue

Tax Policy

PUBLISHED 13 March 2006

Tax bill reported back

Parliament's Finance and Expenditure Committee has reported on the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Bill, introduced in May 2005. Its main recommendations relate to the proposed legislation on depreciation, the small business tax changes, fringe benefit tax, the temporary tax exemption for migrants and returning New Zealanders, share-lending and corporate migration. For information on all the changes recommended by the committee see the bill as reported back and the officials' report on submissions.