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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 20 May 2013

RIS Pack – Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill. May 2013.

The regulatory impact statements cover:

  1. Taxation of foreign superannuation
  2. Specified mineral mining – tax review
  3. Financial arrangements – the treatment of interest-free and reduced-interest loans under IFRS
  4. Over-crediting of imputation credits in excess of foreign investment fund income
  5. Bad debt deductions for holders of debt