Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Search tips
Regulatory impact assessment
Published 19 November 2009

RIS - Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver and Remedial Matters) Bill

Regulatory impact statement for the proposals included in the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver and Remedial Matters) Bill.  November 2009.

This covers:

  • Trans-Tasman portability of retirement savings
  • KiwiSaver:  enrolment of under 18 year olds
  • Distributions by co-operative companies
  • Cancellation of BETA debits from conduit-relieved dividends
  • Binding rulings
  • Gift duty exemptions
  • Non-resident rig operators