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Tax Policy
Proposed changes to tax laws, updates on bills, and policy announcements
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Tax Policy
Announcements
Ngā pānuitanga
Publications
Ngā putanga
Bills
Ngā Pire
Work programme
Hōtaka mahi
Consultation
Whai Tohutohu
Tax treaties
Ngā tiriti taake
Tax Policy
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Taxation Annual Rates Employee Allowances and Remedial Matters Bill
Other policy matters
Land-related lease payments
Financial arrangements – agreements for the sale and purchase of property or services in foreign currency
Acquisition date of land
Repeal of the substituting debenture rule
Withholding tax and inflation-indexed bonds
Classification of mining permits as real property for tax purposes
Employee share schemes and PAYE
Associated persons and person with a power of appointment or removal
Extending the tax exemption for non-resident offshore oil rig and seismic vessel operators
Underground gas storage
Over-crediting of imputation credits in excess of FIF income
Whether a trustee of a head-trust is a settlor of a sub-trust
Taxation of life insurance business – matching expenditure to income
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