RIS Pack – Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill. September 2011.
These cover:
- Simplifying filing requirements for individuals and record-keeping requirements for businesses
- Tax treatment of profit distribution plans
- Making KiwiSaver more cost effective (published in May 2011 as part of the Taxation (Annual Rates and Budget Measures) Bill - RIS 1 - KiwiSaver)
- Tax minimum equity rules for foreign-owned banks
- Non-resident film renters’ tax
- Extending eligibility for the in-work tax credit to certain shareholder-employees
- Liquidators and receivers changing GST accounting basis
- GST and late payment fees.
RIS 1 - Filing - Signed version (PDF 2.13 MB)
RIS 2 - PDPs - Signed version (PDF 983 KB)
RIS 4 - Banks - Signed version (PDF 1.09 MB)
RIS 5 - Films - Signed version (PDF 444 KB)
RIS 6 - In-work tax credit - Signed version (PDF 253 KB)
RIS 7 - GST (liquidators) - Signed version (PDF 299 KB)
RIS 8 - GST (late payment fees) - Signed version (PDF 430 KB)
All RISs - Signed versions (PDF 10.73 MB)
RIS 1 - Filing - (DOC 192 KB)
RIS 2 - PDPs (DOC 104 KB)
RIS 4 - Banks - (DOC 141 KB)