RIA Pack – Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill
Regulatory impact assessment for the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill. December 2018.
- GST on low-value goods
- GST on low-value imported goods (see also the updated version published on 17 June 2019)
- Ring-fencing rental losses
- Securitization of pre-1990 forestry emissions units
Additional regulatory impact assessments related to this BIll:
- 6 March 2019: A revised regulatory impact assessment for Supplementary Order Paper No. 193 - Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies (24 January 2019).
- 17 June 2019: An updated regulatory impact statement for GST on on low-value imported goods (updated 21 May 2019).