Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill

As at

26 June 2019

Introduced

5 December 2018

Enacted

26 June 2019

Stage

Enacted

New Zealand legislation

Parliament information on the Bill

Enacted as the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 on 26 June 2019.

Stage before Parliament	Date
Introduction	5 December 2018
First reading	11 December 2018
Closing date for submissions	28 February 2019
Presentation/report back	31 May 2019
Second reading (report back debate)	13 June 2019
Committee of the whole House	18 June 2019
Third reading	20 June 2019
Assent	26 June 2019

Related announcements	Date
Tax bill introduced	5 December 2018
SOP to tax bill about proposal to extend the Commissioner’s care and management role released	6 March 2019
GST bill reported back	31 May 2019
GST on low-value imported goods application date	17 June 2019
SOP to tax bill – providing IRD numbers for all property transfers	18 June 2019
GST bill enacted	28 June 2019
Special report on GST on low-value imported goods	15 August 2019

Related publications	Date
Bill as introduced	5 December 2018
Departmental disclosure statement	5 December 2018
Regulatory impact assessments	5 December 2018
Commentary on the Bill	5 December 2018
Supplementary Order Paper No 193	6 March 2019
Revised departmental disclosure statement	6 March 2019
Regulatory impact assessment for Supplementary Order Paper No 193 - Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies	6 March 2019
Information release - Cabinet paper LEG-19-SUB-0012: Extending the Commissioner of Inland Revenue’s care and management role	6 March 2019
Select committee report on the Bill	31 May 2019
Bill as reported back	31 May 2019
Officials' report on submissions	31 May 2019
Information release - Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date	17 June 2019
Regulatory impact assessment - GST on low-value imported goods (updated version)	17 June 2019
Supplementary Order Paper No 248	18 June 2019
Revised departmental disclosure statement	18 June 2019
Regulatory impact assessment for Supplementary Order Paper No 248 - Collection of IRD numbers for the transfer of main homes	18 June 2019
Information release - Cabinet paper DEV-19-SUB-0127: Collection of IRD numbers for the transfer of main homes	18 June 2019
Information release - Cabinet paper LEG-19-SUB-0078: Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill: Approval for release of Supplementary Order Paper	18 June 2019
Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019	26 June 2019
Information release - Cabinet paper DEV-19-SUB-0151: Non-resident oil rig and seismic vessel operators: extension of tax exemption	18 July 2019
Special report on GST on low-value imported goods	15 August 2019
Tax Information Bulletin – Vol 31 No 8	September 2019