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
|
