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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 3 May 2016

RIS Pack – Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill. May 2016.

The regulatory impact statements cover:

  1. Aircraft overhaul expenses: deductibility and timing
  2. Cross government sharing of tax information
  3. Exempting councils from the land tainting tax rules
  4. GST current issues
  5. Loss grouping and imputation credits
  6. NRWT: Related party and branch lending – bank and unrelated party lending
  7. NRWT: Related party and branch lending – NRWT changes
  8. Related parties debt remission
  9. Relationship between double tax agreements and anti-avoidance rules
  10. Remission income, tax losses and insolvent individuals
  11. Review of closely held company taxation

Signed versions (in PDF format) and Word versions (in DOCX format) of the regulatory impact statements are also available.