RIS Pack – Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill. September 2012.
The regulatory impact statements cover:
- Specified livestock elections (published in May 2012)
- Mixed-use assets
- Primary sector businesses: horticultural removal costs and non-depreciable property under the Income Tax Act 2007
- Mismatch in tax treatment of certain offshore assets and foreign currency hedges
- Clarification of dividend definition
- Time period for refunds under the Income Tax Act 2007
- Tax concessions for certain non-resident investment companies
- Local authorities’ change of accounting basis
- Voluntary Bonding Scheme payments and KiwiSaver requirements
- Business to business GST neutrality in relation to the cross-border supply of services
RIS 2 - Mixed-use assets - PDF (1 MB)
RIS 2 - Mixed-use assets - DOC (259 KB)
RIS 3 - Primary sector businesses - PDF (352 KB)
RIS 3 - Primary sector businesses - DOC (66 KB)
RIS 4 - Foreign currency hedges - PDF (359 KB)
RIS 4 - Foreign currency hedges - DOC (92 KB)
RIS 5 - Dividend definition - PDF (329 KB)
RIS 5 - Dividend definition - DOC (75 KB)
RIS 6 - Time period for refunds - PDF (904 KB)
RIS 6 - Time period for refunds - DOC (54 KB)
RIS 7 - Tax concessions - PDF (688 KB)
RIS 7 - Tax concessions - DOC (62 KB)
RIS 8 - Local authorities - PDF (278 KB)
RIS 8 - Local authorities - DOC (52 KB)
RIS 9 - Voluntary Bonding Scheme - PDF (522 KB)
RIS 9 - Voluntary Bonding Scheme - DOC (106 KB)
RIS 10 - B2B GST neutrality - PDF (752 KB)
RIS 10 - B2B GST neutrality - DOC (93 KB)