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Inland Revenue

Tax Policy

Officials' report
Published 30 June 2009

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

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

Table of Contents