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Inland Revenue

Tax Policy

Officials' report
Published 6 June 2012

Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill

Officials’ 2-volume Report to the Finance and Expenditure Taxation Committee on Submissions on the Bill. June 2012.

Volume 1 covers:

  • Simplifying record-keeping requirements for businesses
  • Profit distribution plans
  • Software development costs
  • KiwiSaver
  • Working for Families
  • GST
  • Other matters
  • Matters raised by officials

Volume 2 covers:

  • Simplifying filing requirements for individuals
  • Requiring taxpayers who elect to file tax returns to file across the previous four years
  • Issues raised by the Committee’s specialist tax adviser
  • Other policy matters

Table of Contents