Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Officials' report
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
Volume 1 PDF (310)
pdf - 310.26 KB
Volume 2 PDF (674 KB)
pdf - 674.01 KB
Volume 3 PDF (386 KB)
pdf - 386.08 KB
Volume 3 - Supplementary PDF (173 KB)
pdf - 173.04 KB
Volume 4 PDF (679 KB)
pdf - 679.45 KB