Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill

1. IR2020/510 – Tax policy report: Decommissioning petroleum exploration wells (9 December 2020)
2. IR2021/060 – Tax policy report: GST policy work programme (16 February 2021)
3. IR2021/069 – Tax policy report: Overseas donee status: New additions and removals for the next available taxation bill (23 February 2021)
4. IR2021/073 – Tax policy report: Tax pooling to purchase backdated tax (18 February 2021)
5. IR2021/094 – Tax policy report: Cabinet paper: Overseas donee status – additions for the next taxation bill (4 March 2021)
6. IR2021/112 – Tax policy report: Changes to the fair dividend rate foreign currency hedges rules (18 March 2021)
7. IR2021/123 – Tax policy report: Sales suppression software (25 March 2021)
8. IR2021/138 – Tax policy report: Cabinet paper – GST policy issues (31 May 2021)
9. IR2021/147 – Tax policy report: Overseas donee status: NZ Memorial Museum Trust – Le Quesnoy – requested extension to sunset clause (7 April 2021)
10. IR2021/195 – Tax policy report: Changes to the petroleum mining tax regime (8 June 2021)
11. IR2021/200 – Tax policy report: Cabinet paper: Overseas donee status: additions for the next omnibus taxation bill, and extending the NZMMT-Le Quesnoy’s sunset clause (4 May 2021)
12. IR2021/204 – Tax policy report: R&D Tax Incentive: extending due dates (5 May 2021)
13. IR2021/210 – Tax policy report: Local authority taxation – dividends and deductions (24 May 2021)
14. IR2021/218 – Tax policy report: Remedial items for inclusion in the 2021 omnibus tax bill (19 May 2021)
15. IR2021/220 – Tax policy report: Introducing an open-ended time limit on information sharing for COVID-19 response purposes (10 May 2021)
16. IR2021/247 – Tax policy report: Cabinet paper – Measures for inclusion in 2021 omnibus tax bill (2 June 2021)
17. IR2021/248 – Tax policy report: Remedial and GST policy items with fiscal implications for inclusion in the 2021 omnibus taxation bill (10 June 2021)
18. IR2021/249 – Tax policy report: s 9(2)(f)(iv) (8 June 2021)
19. DEV-21-SUB-0119 – Cabinet paper: Overseas donee status: additions for the next omnibus taxation bill, and extending the NZMMT-Le Quesnoy’s sunset clause (9 June 2021)
20. DEV-21-MIN-0119 – Minute: Overseas donee status: additions for the next omnibus taxation bill, and extending the New Zealand Memorial Museum Trust - Le Quesnoy’s sunset clause (9 June 2021)
21. CAB-21-MIN-0221 – Minute: Overseas donee status: additions for the next omnibus taxation bill, and extending the New Zealand Memorial Museum Trust - Le Quesnoy’s sunset clause (14 June 2021)
22. IR2021/263 – Tax policy report: Additional remedial items for inclusion in the 2021 omnibus tax bill (17 June 2021)
23. IR2021/273 – Tax policy report: Amended Cabinet paper – Measures for inclusion in 2021 omnibus tax bill (17 June 2021)
24. IR2021/274 – Tax policy report: Remedial change to employer superannuation contribution tax on contributions for past employees (17 June 2021)
25. BN2021/284 – Briefing note: Speaking notes: Measures for inclusion in the 2021 Omnibus Tax Bill for consideration at Cabinet Development Committee on 30 June 2021 (22 June 2021)
26. DEV-21-SUB-0155 – Cabinet paper: Measures for inclusion in the 2021 omnibus tax bill (7 July 2021)
27. DEV-21-MIN-0155 – Minute: Measures for inclusion in the 2021 omnibus tax bill (7 July 2021)
28. DEV-21-SUB-0157 – Cabinet paper: GST policy issues (7 July 2021)
29. DEV-21-MIN-0157 – Minute: GST policy issues (7 July 2021)
30. IR2021/320 – Tax policy report: Cabinet paper – Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill: Approval for introduction (5 August 2021)
31. BN2021/336 – Briefing note: Speaking notes for Cabinet Business Committee (CBC) (12 August 2021)
32. CBC-21-SUB-0085 – Cabinet paper: Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill: Approval for introduction (1 September 2021)
33. CBC-21-MIN-0085 – Minute: Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill: Approval for introduction (1 September 2021) 

Cabinet paper Overseas donee status: additions for the next omnibus taxation bill, and extending the NZMMT-Le Quesnoy’s sunset clause (DEV-21-SUB-0119) was considered by the Cabinet Economic Development Committee on 9 June 2021 and referred to Cabinet for further consideration on 14 June 2021.

Cabinet paper Measures for inclusion in the 2021 omnibus tax bill (DEV-21-SUB-0155) was considered by the Cabinet Economic Development Committee on 7 July 2021 and confirmed by Cabinet on 12 July 2021.

Cabinet paper GST policy issues (DEV-21-SUB-0157) was considered by the Cabinet Economic Development Committee on 7 July 2021 and confirmed by Cabinet on 12 July 2021.

Cabinet paper Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill: Approval for introduction (CBC-21-SUB-0085) was considered by the Cabinet Business Committee on 1 September 2021 and confirmed by Cabinet on 6 September 2021.

Eight attachments to Cabinet papers are not included in this information release as they are publicly available:

• Regulatory impact assessments and statements:
  • Domestic transport services supplied as part of the international transport of goods (31 May 2021)
  • GST apportionment (31 May 2021)
  • Local authority taxation – dividends and deductions (17 June 2021)
  • Sales suppression software (1 June 2021)
  • Tax pooling to purchase backdated tax (31 May 2021)
  • Tax treatment of cryptocurrencies (31 May 2021)
• Departmental disclosure statement for the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill (3 September 2021)
• Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill (8 September 2021)

• Cabinet paper DEV-20-SUB-0005: GST policy issues – an officials' issues paper (published 24 February 2020)
• RIA - Supplementary Order Paper No. 189 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill (19 February 2019)
• Cabinet paper LEG-19-SUB-0006: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two Supplementary Order Papers (4 April 2019)