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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 26 February 2015

RIS Pack – Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill. February 2015.

The regulatory impact statements cover:

  1. Review of child support scheme reform
  2. Black hole tax treatment of research and development expenditure
  3. Calculating the fringe benefit arising from employment-related loans
  4. Bodies corporate GST obligations
  5. Cashing-out research and development tax losses
  6. Review of the implementation of the simplified filing requirements for individuals’ legislation