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Inland Revenue
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Tax Policy

Bill progress
As at 23 March 2020
Introduced 27 June 2019
Enacted 23 March 2020
Stage Enacted
New Zealand legislationParliament information on the Bill

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

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

 

Related announcements Date
KiwiSaver bill introduced 1 July 2019
SOP to the KiwiSaver Bill released 13 August 2019
Updated R&D information and draft guidance on the latest proposals now available 29 November 2019
Tax bill reported back 18 December 2019
SOP to the KiwiSaver Bill released 4 March 2020
KiwiSaver Bill enacted 26 March 2020
Related publications Date
Bill as introduced 27 June 2019
Departmental disclosure statement 27 June 2019
Regulatory impact assessments 27 June 2019
Commentary on the Bill 28 June 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
Regulatory impact assessment for Supplementary Order Paper No 293 - Withdrawal of KiwiSaver due to life-shortening congenital conditions (MBIE) (PDF 1.1 MB) 13 August 2019
Supporting documents for Supplementary Order Paper No 293 - Early access to KiwiSaver for people with life-shortening congenital conditions (MBIE) 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
Regulatory impact assessment - Changes to the PIE regime 23 January 2020
Regulatory impact assessment - Business Transformation related KiwiSaver refinements (revised proposal) 23 January 2020
Regulatory impact assessment - 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 departmental 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