RIA Pack – Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill
Regulatory impact assessments for the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill. June 2018.
These cover:
- Fringe benefit tax on employment related loans – Market interest rate
- KiwiSaver enhancements resulting from the Retirement Commissioner’s review
- Making Tax Simpler: Improvements to the administration of tax for individuals
- Making Tax Simpler: Proposals for modernising the Tax Administration Act – collection, use and disclosure of information
- Making Tax Simpler: Proposals for modernising the Tax Administration Act – flexibility for dealing with legislative anomalies
- Making Tax Simpler: Proposals for modernising the Tax Administration Act – rulings, amendments and tax intermediaries
- Modernising the correction of errors in PAYE information
- 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:
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:
RIA - All (PDF 956 KB)
RIA 1 (PDF 67 KB)
RIA 2 (PDF 113 KB)
RIA 3 (PDF 94 KB)
RIA 4 (PDF 196 KB)
RIA 5 (PDF 156 KB)
RIA 6 (PDF 189 KB)
RIA 7 (PDF 111 KB)
RIA 8 (PDF 109 KB)
RIA 1 (DOC 106 KB)
RIA 2 (DOC 124 KB)
RIA 3 (DOC 127 KB)
RIA 4 (DOC 207 KB)
RIA 5 (DOC 194 KB)
RIA 6 (DOC 195 KB)
RIA 7 (DOC 137 KB)
RIA 8 (DOC 148 KB)