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Inland Revenue

Tax Policy

Bill progress
As at 27 June 2018
Introduced 6 December 2017
Enacted 27 June 2018

Stage Enacted

New Zealand legislationParliament information on the Bill

Taxation (Neutralising Base Erosion and Profit Shifting) Bill

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.