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Inland Revenue

Tax Policy

Officials' report
Published 15 November 2007

Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill

Officials' 5-volume Report to the Finance and Expenditure Committee on Submissions on the Bill. November 2007.

Volume 1 Technical amendments to the portfolio investment entity rules
Offshore portfolio share investment rules
Life insurance and portfolio investment entity rules
Other policy matters
Remedial amendments
Other matters raised by officials
Volume 2 KiwiSaver
Volume 3 Research and development
Company tax rate consequentials
Volume 4 International Financial Reporting Standards
KiwiSaver (Supplementary Order Paper)
Other matters
Volume 5 KiwiSaver (Supplementary Order Papers)
Other matters