Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Taxation (Annual Rates, Savings Investment, and Miscellaneous Provisions) Bill - Officials' 4-Volume Report

Officials' 4-volume Report to the Finance and Expenditure Committee on Submissions on the Bill. December 2006.

Volume 1 Changes to the tax treatment of geothermal wells
Australian superannuation fund exemption
"Salary sacrifice": ensuring that employer superannuation contributions are taxed fairly
Allowing documents to be removed for inspection
Other policy matters
Remedial amendments
Other matters raised by officials
Volume 2 Non-technical submissions on the new tax rules for offshore portfolio investment in shares
Volume 3 Technical submissions on the new tax rules for offshore portfolio investment in shares
Volume 4 New tax rules for portfolio investment entities
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