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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Bill progress
As at 26 June 2019
Introduced 5 December 2018
Enacted 26 June 2019
Stage Enacted
New Zealand legislationParliament information on the Bill

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