RIS Pack – Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill. May 2016.
The regulatory impact statements cover:
- Aircraft overhaul expenses: deductibility and timing
- Cross government sharing of tax information
- Exempting councils from the land tainting tax rules
- GST current issues
- Loss grouping and imputation credits
- NRWT: Related party and branch lending – bank and unrelated party lending
- NRWT: Related party and branch lending – NRWT changes
- Related parties debt remission
- Relationship between double tax agreements and anti-avoidance rules
- Remission income, tax losses and insolvent individuals
- Review of closely held company taxation
Signed versions (in PDF format) and Word versions (in DOCX format) of the regulatory impact statements are also available.
RIS - All (from Word - PDF 1.83 MB)
RIS - All (signed - PDF 9.88 MB)
RIS 1 (PDF 741 KB)
RIS 2 (PDF 231 KB)
RIS 3 (PDF 743 KB)
RIS 4 (PDF 1.2 MB)
RIS 5 (PDF 1.11 MB)
RIS 6 (PDF 1.08 MB)
RIS 7 (PDF 1.07 MB)
RIS 8 (PDF 457 KB)
RIS 9 (PDF 445 KB)
RIS 10 (PDF 782 KB)
RIS 11 (PDF 1.68 MB)
RIS 1 (DOCX 85 KB)
RIS 2 (DOCX 38 KB)
RIS 3 (DOCX 74 KB)
RIS 4 (DOCX 168 KB)
RIS 5 (DOCX 275 KB)
RIS 6 (DOCX 116 KB)
RIS 7 (DOCX 122 KB)
RIS 8 (DOCX 103 KB)
RIS 9 (DOCX 58 KB)
RIS 10 (DOCX 76 KB)
RIS 11 (DOCX 153 KB)