Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Bill progress
As at 29 March 2018
Introduced 6 April 2017
Enacted 29 March 2018
Stage Enacted
New Zealand legislationParliament information on the Bill

Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill

As at
29 March 2018
Introduced
6 April 2017
Enacted
29 March 2018
Stage
Enacted
New Zealand legislation
Parliament information on the Bill

Enacted as the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 on 29 March 2018.

Stage before Parliament Date
Introduction 6 April 2017
First reading 24 May 2017
Closing date for submissions 5 July 2017
Presentation/report back 20 February 2018
Second reading (report back debate) 27 February 2018
Committee of the whole House 20 March 2018
Third reading 27 March 2018
Assent 29 March 2018

Note: This Bill lapsed with the dissolution of Parliament on 22 August 2017 and was reinstated on 8 November 2017.

 

Related announcements Date
Employment and investment income tax bill introduced 6 April 2017
Reinstatement of Bill 10 November 2017
SOP extends bright-line test 15 February 2018
Employment and investment income bill reported back 20 February 2018
Government to retain payroll subsidy 28 February 2018
Tax bill passes third reading 28 March 2018
Tax bill enacted 31 March 2018
Four special reports on new tax legislation now available 14 May 2018
Related publications Date
Bill as introduced 6 April 2017
Departmental disclosure statement 6 April 2017
Regulatory impact statements 6 April 2017
Commentary on the Bill 6 April 2017
Supplementary Order Paper No 13 15 February 2018
Revised departmental disclosure statement 15 February 2018
Regulatory impact assessment for Supplementary Order Paper No 13 - Extension of the bright-line test for the taxation of residential property 15 February 2018
Bill as reported back 20 February 2018
Officials' report on submissions 20 February 2018
Supplementary Order Paper No 16 13 March 2018
Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 29 March 2018
Special report on the extension of the bright-line test to five years 14 May 2018
Special report on the provision of IRD numbers to Portfolio Investment Entities 14 May 2018
Special report on PAYE reporting changes and changes to the payroll subsidy scheme 14 May 2018
Special report on employee share schemes 14 May 2018
Tax Information Bulletin – Vol 30 No 5 June 2018