Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2023

1. IR2022/554 – Policy report: Donated Trading Stock - extension of current income tax concession period and next steps (14 December 2022) (8 pages; PDF 786 KB)
2. IR2023-015 – Policy report: Extension of end date for tax relief for donations of trading stock made by businesses in response to Covid-19 (20 January 2023) (3 pages; PDF 737 KB)
3. CAB-23-SUB-0032 – Cabinet paper: Extension of end date for tax relief for donations of trading stock made by businesses in response to Covid-19 (20 February 2023) (5 pages; PDF 105 KB)
4. CAB-23-MIN-0032 – Minute: Tax Administration (Extension of period of relief for certain disposals of trading stock) Order 2023 (20 February 2023) 1 page; PDF 126 KB)

The Cabinet paper was considered and confirmed by Cabinet on 20 February 2023.

Two attachments to the Cabinet paper are not included in this information release as they are publicly available:

• Order in Council: Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2023
• Supplementary Order Paper: North Island Floods