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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 6 April 2017

RIS Pack – Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill

Regulatory impact statements for the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill. April 2017.

The regulatory impact statements cover:

  1. Changes to the tax administration of investment income information
  2. Demergers
  3. Insurance businesses and the controlled foreign company rules
  4. Lloyd’s of London – tax simplification
  5. Proposed changes to PAYE and GST
  6. Requiring non-resident IRD number applicants to have a New Zealand bank account
  7. Tax treatment of petroleum mining decommissioning
  8. Taxation of employee share schemes