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Regulatory impact assessment
Published 13 September 2012

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:

  1. Specified livestock elections (published in May 2012)
  2. Mixed-use assets
  3. Primary sector businesses: horticultural removal costs and non-depreciable property under the Income Tax Act 2007
  4. Mismatch in tax treatment of certain offshore assets and foreign currency hedges
  5. Clarification of dividend definition
  6. Time period for refunds under the Income Tax Act 2007
  7. Tax concessions for certain non-resident investment companies
  8. Local authorities’ change of accounting basis
  9. Voluntary Bonding Scheme payments and KiwiSaver requirements
  10. Business to business GST neutrality in relation to the cross-border supply of services
RIS 2 - Mixed-use assets - PDF (1 MB)
pdf - 1.01 MB
RIS 2 - Mixed-use assets - DOC (259 KB)
doc - 259.50 KB
RIS 3 - Primary sector businesses - PDF (352 KB)
pdf - 352.31 KB
RIS 3 - Primary sector businesses - DOC (66 KB)
doc - 66.50 KB
RIS 4 - Foreign currency hedges - PDF (359 KB)
pdf - 359.83 KB
RIS 4 - Foreign currency hedges - DOC (92 KB)
doc - 92.50 KB
RIS 5 - Dividend definition - PDF (329 KB)
pdf - 329.10 KB
RIS 5 - Dividend definition - DOC (75 KB)
doc - 75.00 KB
RIS 6 - Time period for refunds - PDF (904 KB)
pdf - 904.97 KB
RIS 6 - Time period for refunds - DOC (54 KB)
doc - 54.00 KB
RIS 7 - Tax concessions - PDF (688 KB)
pdf - 688.93 KB
RIS 7 - Tax concessions - DOC (62 KB)
doc - 62.50 KB
RIS 8 - Local authorities - PDF (278 KB)
pdf - 278.16 KB
RIS 8 - Local authorities - DOC (52 KB)
doc - 52.00 KB
RIS 9 - Voluntary Bonding Scheme - PDF (522 KB)
pdf - 522.68 KB
RIS 9 - Voluntary Bonding Scheme - DOC (106 KB)
doc - 106.50 KB
RIS 10 - B2B GST neutrality - PDF (752 KB)
pdf - 752.47 KB
RIS 10 - B2B GST neutrality - DOC (93 KB)
doc - 93.50 KB

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