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Tax Policy

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Publications Ngā putanga

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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

Remedial matters

GST remedials
CFC remedials
Mixed-use asset remedials
Look-through companies
Unacceptable tax position shortfall penalty
Setting new due date for payment of tax
Serious hardship
WFF – changes to definition of “family scheme income”
PIE remedials
Removal of 20% uplift from land improvement provisions
Remitted amounts on discharge from bankruptcy
Loss group contingent on group loss company satisfying its liabilities for deductible expenditure
Rewrite amendment
Non-cash dividends
Minor drafting points

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