Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

RIS - Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill. February 2015.

The regulatory impact statements cover:

  1. Review of child support scheme reform
  2. Black hole tax treatment of research and development expenditure
  3. Calculating the fringe benefit arising from employment-related loans
  4. Bodies corporate GST obligations
  5. Cashing-out research and development tax losses
  6. Review of the implementation of the simplified filing requirements for individuals’ legislation
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