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Inland Revenue

Tax Policy

Volume 1

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

Officials’ Report to the Finance and Expenditure Committee on Submissions on the Bill

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

April 2009

Prepared by the Policy Advice Division of Inland Revenue and the Treasury