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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 8 August 2016

RIS Pack – Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill. August 2016.

The regulatory impact statements cover:

  1. Amendments to tax disclosure rules for New Zealand foreign trusts
  2. Design of START – legislative issues
  3. Implementing New Zealand’s commitment to Automatic Exchange of Information (AEOI)
  4. Proposed changes to business tax