RIS Pack – Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill. April 2017.
The regulatory impact statements cover:
- Changes to the tax administration of investment income information
- Demergers
- Insurance businesses and the controlled foreign company rules
- Lloyd’s of London – tax simplification
- Proposed changes to PAYE and GST
- Requiring non-resident IRD number applicants to have a New Zealand bank account
- Tax treatment of petroleum mining decommissioning
- Taxation of employee share schemes
Combined regulatory impact statement pack (signed)
Combined regulatory impact statement pack
Changes to the tax administration of investment income information – Regulatory impact statement
Demergers – Regulatory impact statement
Insurance businesses and the controlled foreign company rules – Regulatory impact statement
Lloyd’s of London – Tax simplification – Regulatory impact statement
Proposed changes to PAYE and GST – Regulatory impact statement
Requiring non-resident IRD number applicants to have a New Zealand bank account – Regulatory impact statement
Tax treatment of petroleum mining decommissioning – Regulatory impact statement
Taxation of Employee Share Schemes – Regulatory impact statement