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Cabinet paper DEV-19-SUB-0258: PIE, KiwiSaver, and student loan changes made to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill

 

Description Information release for changes to PIEs, KiwiSaver, and student loans that were made to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill at the select committee stage. The changes were covered in the officials' report for the Bill and included in the Bill as reported back to Parliament on 18 December 2019.
Date published 23 January 2020
Documents in this information release
  1. IR2019/366 – Tax policy report: Taxation of PIE income: items for inclusion in current tax bill (22 August 2019)
  2. IR2019/463 – Tax policy report: Cabinet paper – Changes to the PIE regime, student loan scheme and KiwiSaver for inclusion in current Bill (6 September 2019)
  3. DEV-19-SUB-0258 – Cabinet paper: Items for inclusion in the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill (25 September 2019), includes three regulatory impact assessments:
  • Changes to the PIE regime (18 September 2019)
  • Business Transformation related KiwiSaver refinements (revised proposal) (12 September 2019)
  • Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income (18 September 2019)
  1. CAB-19-MIN-0500.01 – Minute: Items for inclusion in the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill (30 September 2019)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 25 September 2019 and confirmed by Cabinet on 30 September 2019.

Three regulatory impact assessments attached to the Cabinet paper are included in this information release, and are also available separately:

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