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Inland Revenue

Tax Policy

Announcements
PUBLISHED 20 May 2010

Budget tax bill introduced

A taxation bill tabled in Parliament this afternoon introduces measures announced in Budget 2010, including lower tax rates for individuals, businesses and savers, a rise in the GST rate, and changes to the investment property rules. In addition to the measures in the bill, Budget 2010 announced changes to reform the rules around loss attributing qualifying companies (LAQCs). For more detailed information about the changes in the bill, see the bill and RIS and our special report, Guide to the tax changes proposed in the Taxation (Budget Measures) Bill. For more information about the changes to the LAQC and qualifying company rules, see the Minister of Revenue’s media statement and the officials’ issues paper, Qualifying companies: implementation of flow-through tax treatment.


Hon Peter Dunne
Minister of Revenue

Thursday, 20 May 2010

Media Statement

Dunne: Budget Tax Bill introduced

The taxation bill tabled in Parliament this afternoon introduces a package of measures announced in Budget 2010 that affects every single New Zealander and every single business in the country, Revenue Minister Peter Dunne says.

“For that reason there will be a great deal of interest in the progress of the bill and in the detail of the measures it contains. Information about how the proposed measures in the bill would work is being provided by Inland Revenue’s Policy Advice Division in a special report on its website today.

“As well as the measures on personal, business and savings tax rates, the rise in GST and changes around the taxation of investment property, Budget 2010 also announced proposed changes to tighten the rules around loss attributing qualifying companies and qualifying companies as a forerunner to legislation planned for later this year.

“The release this afternoon of an officials’ issues paper which seeks comment on the implementation of changes to the rules for shareholders in LAQCs and QCs is timely and will allow those likely to be affected by the changes an opportunity to provide feedback,” Mr Dunne says.

The changes will make LAQCs and QCs flow-through entities for tax purposes, similar to limited partnerships, and are intended to provide greater integrity in the tax system by removing opportunities to gain advantages through tax planning. Submissions close on 5 July 2010.

For more information about the measures contained in the taxation bill see the special report, Guide to the tax changes proposed in the Taxation (Budget Measures) Bill and the issues paper, Qualifying companies: implementation of flow-through tax treatment, at www.taxpolicy.ird.govt.nz

Ends

Mark Stewart | Press Secretary | Office of Hon Peter Dunne

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