Tax pooling to purchase backdated tax
Regulatory impact assessment prepared by Inland Revenue on 31 May 2021 about enabling taxpayers to use tax pooling to satisfy a liability arising from a voluntary disclosure where there is no existing assessment.
The proposal was included in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill, introduced into Parliament on 8 September 2021 and enacted on 30 March 2022.
- Published in September 2021 as part of regulatory impact statement pack for the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill.
- Added as an individual document on 12 April 2022.