Volume 2

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill

Officials’ Report to the Finance and Expenditure Committee on Submissions on the Bill

Volume 2

  • Reforming the Income Tax Act definitions of "associated persons":
  • Relocation and overtime meal allowances
  • Payroll giving
  • Stapled stock provisions (SOP 224)
  • Research & Development
  • Portfolio investment entity rules
  • Penalties
  • KiwiSaver remedial amendments
  • Miscellaneous remedials

April 2009

Prepared by the Policy Advice Division of Inland Revenue and the Treasury