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Inland Revenue

Tax Policy

Officials' report
Published 9 December 2002

Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill

Officials' 3-volume Report to the Finance and Expenditure Committee on Submissions on the Bill.  November 2002.

Volume 1 Tax pooling
PAYE by intermediaries
GST & telecommunications services
Private and product rulings
Inland Revenue’s information-gathering powers
Other policy issues
Remedial amendments
Miscellaneous amendments
Volume 2 Taxation of Maori organisations
Taxpayer compliance, standards and penalties
Supplementary Report Taxation of Maori organisations
Superyacht crew tax exemption