Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 6 August 2012

RIS Pack – Supplementary Order Paper No. 98 - Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill

Regulatory impact statements for Supplementary Order Paper No. 98 to the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill. August 2012.

The regulatory impact statements cover:

  1. Various tax issues arising in the context of the Canterbury earthquakes
  2. Thin-capitalisation amendment to address insurance delays relating to the Canterbury earthquakes
  3. Improved taxation of controlled foreign companies
  4. Insurance income of controlled foreign companies