Stage before Parliament | Date |
---|---|
Introduction | 6 December 2017 |
First reading | 12 December 2017 |
Closing date for submissions | 8 February 2018 * |
Presentation/report back | 15 May 2018 |
Second reading (report back debate) | 23 May 2018 |
Committee of the whole House | 21 June 2018 |
Third reading | 26 June 2018 |
Assent | 27 June 2018 |
* Additional time allowed until 2 March 2018 for submissions on a drafting error. See the news item and the Inland Revenue note on the drafting error.
Related announcements | Date |
---|---|
BEPS tax bill introduced | 6 December 2017 |
Error in BEPS Bill | 15 February 2018 |
BEPS bill reported back | 15 May 2018 |
BEPS Bill passes third reading | 27 June 2018 |
Public feedback sought on draft BEPS guidance | 27 August 2018 |
Final versions of BEPS special reports now available | 29 April 2019 |
Related publications | Date |
---|---|
Bill as introduced | 6 December 2017 |
Departmental disclosure statement | 6 December 2017 |
Regulatory impact assessments | 6 December 2017 |
Commentary on the Bill | 6 December 2017 |
Inland Revenue note on drafting error | 15 February 2018 |
Bill as reported back | 15 May 2018 |
Officials' report on submissions | 15 May 2018 |
Supplementary Order Paper No 38 | 7 June 2018 |
Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 | 27 June 2018 |
Draft special reports on BEPS | 27 August 2018 |
Tax Information Bulletin – Vol 31 No 3 | April 2019 |
Final special reports on BEPS | 29 April 2019 |