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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Bill progress
As at 21 February 2017
Introduced 8 August 2016
Enacted 21 February 2017
Stage Enacted
New Zealand legislationParliament information on the Bill

Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill

Enacted as the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 on 21 February 2017.

Stage before Parliament Date
Introduction 8 August 2016
First reading 11 August 2016
Closing date for submissions 9 September 2016
Presentation/report back 28 November 2016
Second reading (report back debate) 7 February 2017
Committee of the whole House 8 February 2017
Third reading 14 February 2017
Assent 21 February 2017

 

Related announcements Date
Simpler business taxes, tighter foreign trust rules in new tax bill 8 August 2016
SOP to business tax bill released today 16 August 2016
SOP to extend overseas student loan interest exemption released 30 September 2016
Business tax bill reported back 28 November 2016
Business tax bill passes 15 February 2017
Special reports on new legislation 28 February 2017
Special report: Foreign trust disclosure rules 27 March 2017
Related publications Date
Bill as introduced 8 August 2016
Departmental disclosure statement 8 August 2016
Commentary on the Bill 8 August 2016
Regulatory impact statements 8 August 2016
Supplementary Order Paper No 190 16 August 2016
Supplementary departmental disclosure statement for Supplementary Order Paper No 190 16 August 2016
Regulatory impact statement for Supplementary Order Paper No 190 - Transitional regulations during Inland Revenue’s business transformation 16 August 2016
Supplementary Order Paper No 229 29 September 2016
Supplementary departmental disclosure statement for Supplementary Order Paper No 229 29 September 2016
Regulatory impact statement for Supplementary Order Paper No 229 - Budget 2016: Improvements to tuition subsidy funding and student support policy settings for study overseas (prepared by the Minstry of Education) 29 September 2016
Bill as reported back 28 November 2016
Officials' report on submissions 28 November 2016
Supplementary Order Paper No 258 7 February 2017
Supplementary departmental disclosure statement for Supplementary Order Paper No 258 7 February 2017
Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 21 February 2017
Special report on simplified business tax processes 28 February 2017
Special report on automatic exchange of information 28 February 2017
Special report on foreign trust disclosure rules 27 March 2017
Tax Information Bulletin – Vol 29 No 4 May 2017