|Documents in this information release||
The Cabinet paper was considered by the Cabinet Economic Development Committee on 2 March 2022 and confirmed by Cabinet on 7 March 2022.
Two attachments to the Cabinet paper are not included in this information release as they are publicly available:
Cabinet paper DEV-22-SUB-0016: Tax Administration (Financial Statements—Domestic Trusts) Order 2022
Information release for the Tax Administration (Financial Statements—Domestic Trusts) Order 2022. The Taxation (Income Tax Rate and Other Amendments) Act 2020 (enacted on 7 December 2020) introduced increased disclosure requirements for certain trusts, including the requirement to prepare financial statements for the 2021–22 and later income years. This order sets the minimum level of detail required in the financial statements for these trusts.