This covers:
- Deferring the application of some parts of the bill
- Excess repayment bonus
- Transitional rules for interim payments
- Threshold below which no penalties for late payment are imposed
- Additional deduction rate
Tax Policy
1. Officials’ Report to the Finance and Expenditure Committee on submissions on the Bill. May 2011.
2. Officials’ Report to the Finance and Expenditure Committee on submissions on the Bill - Supplementary Paper. May 2011.
This covers: