Taxation (Neutralising Base Erosion and Profit Shifting) Bill
Enacted as the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 on 27 June 2018.
| 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 |