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

Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill

As at 6 July 2020

Publications

Bill as introduced (27 June 2019)

Departmental disclosure statement (27 June 2019)

Regulatory impact assessments (27 June 2019)

Commentary on the Bill (28June 2018)

Information release - Cabinet paper DEV-19-SUB-0038: Business Transformation: KiwiSaver policy changes for inclusion in the next omnibus taxation bill (1 July 2019)

Information release - Cabinet paper DEV-19-SUB-0058: Overseas donee status: new additions for inclusion in the next available taxation bill (1 July 2019)

Information release - Cabinet paper SWC-19-SUB-0014: Student loan Business Transformation policy changes for 2020 (1 July 2019)

Information release - Cabinet paper LEG-19-SUB-0087: Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill: Approval for introduction (1 July 2019)

Information release - Cabinet paper DEV-19-SUB-0119: Extending refundability for the Research and Development Tax Incentive (31 July 2019)

Supplementary Order Paper No 293 (13 August 2019)

Revised departmental disclosure statement (13 August 2019)

RIA - KiwiSaver SOP No 293 (PDF 1.1 MB) (13 August 2019)

Supporting documents - KiwiSaver SOP No 293 (13 August 2019)

Information release - Early access to KiwiSaver for people with life-shortening congenital conditions (13 January 2020)

Bill as reported back (18 December 2019)

Officials' report on submissions (19 December 2019)

Information release - Cabinet paper DEV-19-SUB-0258: PIE, KiwiSaver, and student loan changes made to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill (23 January 2020)

RIA - Changes to the PIE regime (23 January 2020)

RIA - Business Transformation related KiwiSaver refinements (revised proposal) (23 January 2020)

RIA - Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income (23 January 2020)

Supplementary Order Paper No 453 (4 March 2020)

Supplementary disclosure statement (4 March 2020)

Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (26 March 2020)

Tax Information Bulletin Vol 32 No 4 (May 2020)

Parliament information on the Bill

New Zealand legislation

Enacted as the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 on 23 March 2020.

Stage before Parliament Date
Introduction 27 June 2019
First reading 23 July 2019
Closing date for submissions 4 September 2019
Presentation/report back 18 December 2019
Second reading (report back debate) 4 March 2020
Committee of the whole House 12 March 2020
Third reading 17 March 2020
Assent 23 March 2020