DEV-22-SUB-0134 - Information release: GST on Fees Charged to Managed Funds

1. PUB 001-017 - Public submissions: Extracts from public submissions received on the 2020 GST Policy Issues: an officials issues paper (last submission received 26 May 2020) (81 pages; PDF 5,096 KB)
2. IR2022/152, T2022/848 - Tax policy report: GST treatment of services supplied to managed funds (12 April 2022) (15 pages; PDF 1,406 KB)
3. IR2022/240, T2022/1190 - Tax policy report: Cabinet paper - GST on fees charged to managed funds (26 May 2022) (9 pages; PDF 836 KB)
4. DEV-22-SUB-0134 - Cabinet paper: GST on fees charged to managed funds (22 June 2022) (12 pages; PDF 209 KB)
5. DEV-22-MIN-0134 - Minute: GST on Fees Charged to Managed Funds (22 June 2022) (2 pages; PDF 145 KB)

The Cabinet paper GST on Fees Charged to Managed Funds was considered by the Cabinet Economic Development Committee on 22 June 2022 and confirmed by Cabinet on 27 June 2022.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

• Regulatory impact assessments and statements:

• GST on management services supplied to managed funds (25 May 2022).

Submissions that are publicly available:

• Chartered Accountants Australia and New Zealand
• New Zealand Law Society