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
