RIA Pack – Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill

These cover:

1. Fringe benefit tax on employment related loans – Market interest rate
2. KiwiSaver enhancements resulting from the Retirement Commissioner’s review
3. Making Tax Simpler: Improvements to the administration of tax for individuals
4. Making Tax Simpler: Proposals for modernising the Tax Administration Act – collection, use and disclosure of information
5. Making Tax Simpler: Proposals for modernising the Tax Administration Act – flexibility for dealing with legislative anomalies
6. Making Tax Simpler: Proposals for modernising the Tax Administration Act – rulings, amendments and tax intermediaries
7. Modernising the correction of errors in PAYE information
8. Taxation of non-bank securitisation vehicles

Addition regulatory impact assessments related to this Bill

Regulatory impact assessment for Supplementary Order Paper No. 74 was published on 14 August 2018:

• GST on assets sold by non-profit bodies

Regulatory impact assessment for Supplementary Order Paper No. 135 was published on 16 October 2018:

• Proposed changes to bloodstock tax rules (11 September 2018)

A revised regulatory impact assessment for Supplementary Order Paper No. 193 was published on 6 March 2019:

• Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies (24 January 2019)