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Tax Policy

Proposed changes to tax laws, updates on bills, and policy announcements

Tax Policy

Published 30 June 2009

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill

Published:

30 June 2009

Officials’ 4-volume Report to the Finance and Expenditure Taxation Committee on Submissions on the Bill. June 2009.

Volume 1	Changes to the tax treatment of petroleum mining: Changes to the tax pooling rules Tax treatment of emissions trading units Other policy matters
Volume 2	Reforming the Income Tax Act definitions of "associated persons": Relocation and overtime meal allowances Payroll giving Stapled stock provisions (SOP 224) Research & Development Portfolio investment entity rules Penalties KiwiSaver remedial amendments Miscellaneous remedials
Volume 3	Taxation of life insurance business General insurance and risk margins
Volume 3 - Supplementary Paper	Non-disclosure right Tax treatment of reimbursements and honoraria paid to volunteers
Volume 4	International tax rules: Foreign investment fund (FIF) rules International Financial Reporting Standards (IFRS) provisions Partnerships Miscellaneous remedial amendments

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill – Departmental report – Volume 1

pdf - 310.26 KB - 89 pages

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill – Departmental report – Volume 2

pdf - 674.01 KB - 241 pages

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill – Departmental report – Volume 3

pdf - 386.08 KB - 102 pages

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill – Departmental report – Volume 3 – Supplementary

pdf - 173.04 KB - 26 pages

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill – Departmental report – Volume 4

pdf - 679.45 KB - 222 pages