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Inland Revenue

Tax Policy

PUBLISHED 28 February 2017

Special reports on new legislation

Legislation introduced on 8 August 2016 in the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill received Royal assent last week. The new Act is now available on the New Zealand Legislation website.

Special reports providing early information are now available on:

A special report on foreign trust disclosure rules will also be published soon.

Full coverage of the new Act will be published in the Tax Information Bulletin.

[* Note: When first published, the automatic exchange of information special report contained an error on page 20. This was corrected on 4 April 2017 and highlighted to identify the change.]