RIS Pack – Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill. September 2012.
The regulatory impact statements cover:
- Specified livestock elections (published in May 2012)
- Mixed-use assets
- Primary sector businesses: horticultural removal costs and non-depreciable property under the Income Tax Act 2007
- Mismatch in tax treatment of certain offshore assets and foreign currency hedges
- Clarification of dividend definition
- Time period for refunds under the Income Tax Act 2007
- Tax concessions for certain non-resident investment companies
- Local authorities’ change of accounting basis
- Voluntary Bonding Scheme payments and KiwiSaver requirements
- Business to business GST neutrality in relation to the cross-border supply of services
Mixed-use assets – Regulatory impact statement
Primary sector businesses: horticultural removal costs and non-depreciable property under the Income Tax Act 2007 – Regulatory impact statement
Mismatch in tax treatment of certain offshore assets and foreign currency hedges – Regulatory impact statment
Clarification of dividend definition – Regulatory impact statement
Time period for refunds under the Income Tax Act 2007 – Regulatory impact statement
Tax concessions for certain non-resident investment companies – Regulatory impact statement
Local authorities’ change of accounting basis – Regulatory impact statement
Voluntary Bonding Scheme payments and KiwiSaver requirements – Regulatory impact statement
Business to business GST neutrality in relation to the cross-border supply of services – Regulatory impact statement