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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 16 November 2015

RIS Pack – Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

Regulatory impact statements for the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill. November 2015.

The regulatory impact statements cover:

  1. Information sharing arrangement with Australia for the recovery of student loan debt
  2. Charitable organisations for the purposes of the Student Loan Scheme Act 2011
  3. Options for optimising the effectiveness of the bright-line test [residential land withholding tax]
  4. GST on cross-border services and intangibles