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Inland Revenue

Tax Policy

Information release
Published 9 May 2025

Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill

Second information release for items included in the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill, introduced to Parliament on the 26 August 2024

Documents included in this information release 

Item

Date

Title

01

22/08/2024 IR report - Remedial items and secondary legislation for FamilyBoost (IR2024/259)
02 02/09/2024 IR report - Independent Earner Tax Credit and Working for Families interaction (IR2024/274)
03 09/05/2024 IR report - Overseas donee status - NZ Memorial Museum Trust – Le Quesnoy (IR2024/186)
04 06/09/2024 IR report - Cabinet paper - New Zealand Memorial Museum Trust – Le Quesnoy - Tax benefits for monetary donations – implementation (IR2024/295)
05 08/11/2024 IR briefing note - Cabinet paper New Zealand Memorial Museum Trust – Le Quesnoy Tax benefits for monetary donations for Cabinet Economic Policy Committee meeting on 20 November (BN2024/456)
06 06/09/2024 Cabinet paper - New Zealand Memorial Museum Trust – Le Quesnoy - Tax benefits for monetary donations
07 20/11/2024 Minute - Minute of decision – Cabinet Economic Policy Committee
08 25/11/2024 Minute - Report of the Cabinet Economic Policy Committee Minute
09 22/11/2024 IR report - Matters raised by officials in the departmental report on the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill (IR2024/396)
10 06/12/2024 IR report - Proposed responses to submissions on the Taxation (Annual Rates for 2024−25, Emergency Response, and Remedial Measures) Bill (IR2024/397)
11 04/02/2025 IR report - Measures for inclusion in an Amendment Paper to the Taxation (Annual Rates for 2024−25, Emergency Response, and Remedial Measures) Bill (IR2025/001)
12 20/02/2025 IR report - Base maintenance measure for inclusion in upcoming Amendment Paper (IR2025/066)
13 12/12/2024 IR report -Trust disclosures post-implementation review (IR2024/481)
14 20/02/2025 IR report - Further advice on recommended trust disclosure changes (IR2025/048)
15 05/12/2024 IR report -Tax implications of the Resale Rights for Visual Artists Act 2023 (IR2024/487)
16 18/09/2024 IR report - Final year fees-free Implementation paper 3 (IR2024/367)
17 10/02/2025 IR report - Clarification of the application of use-of-money interest to fees free entitlements paid in error (IR2025/040)
Taxation of transfers from overseas pension schemes - making 'scheme pays' optional for Kiwisaver providers

Item

Date

Title

01

25/11/2024 Inland Revenue Report -Taxation of transfers from overseas pension schemes – making ‘scheme pays’ optional for KiwiSaver providers (IR2024/467)