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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 11 December 2012

RIS - Supplementary Order Paper No. 167 - Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill

 Regulatory impact statements for Supplementary Order Paper No. 167 to the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill.

The regulatory impact statements cover:

  1. Salary trade-offs
  2. The taxation of lease inducement payments
  3. Electing to treat excepted financial arrangements as financial arrangements