Skip to main content
Inland Revenue

Tax Policy

Information release
Published 31 August 2020

Cabinet paper DEV-20-SUB-0045: Mycoplasma bovis tax issue

Information release for changes to ensure that there are no income tax implications for affected farmers arising from the culling of livestock as a result of Mycoplasma bovis.

The changes are included in the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill, which was introduced to Parliament on 4 June 2020.

Documents in this information release
  1. IR2020/035 – Tax policy report: Mycoplasma bovis tax issue (12 February 2020)
  2. DEV-20-SUB-0045 – Cabinet paper: Mycoplasma bovis tax issue (18 March 2020)
  3. DEV-20-SUB-0045 – Regulatory impact assessment: Mycoplasma bovis tax issue (26 February 2020)
  4. DEV-20-MIN-0045 – Minute: Mycoplasma bovis: tax issue (18 March 2020)
Additional information The Cabinet paper was considered by the Cabinet Development Committee on 18 March 2020 and confirmed by Cabinet on 23 March 2020.