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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 8 September 2021

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.