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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 Business Tax Exchange of Information and Remedial Matters Bill

Other business tax

Safe harbour for all provisional taxpayers using standard uplift method
Changes to UOMI safe harbour threshold
Provisional tax attribution
Allowing contractors to elect their own withholding rate
Extending withholding to labour-hire firm contractors
Voluntary withholding agreements
Late payment penalty
Disclosing reportable unpaid tax to credit reporting agencies
Information sharing with the Registrar of Companies
Motor vehicle expenditure of close companies
Increased threshold for taxpayer self-corrections of minor errors
Simplified calculation of deductions for dual use vehicles and premises
Remove the requirement to renew RWT exemption certificates annually
Increased threshold for annual FBT returns from $500,000 to $1 million of PAYE/ESCT
Modifying the 63-day rule on employee remuneration

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