RIA Pack – Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill

These cover:

1. GST on low-value goods
2. GST on low-value imported goods (see also the updated version published on 17 June 2019)
3. Ring-fencing rental losses
4. Securitization of pre-1990 forestry emissions units

Additional regulatory impact assessments related to this BIll:

• 6 March 2019: A revised regulatory impact assessment for Supplementary Order Paper No. 193 - Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies (24 January 2019).
• 17 June 2019: An updated regulatory impact statement for GST on on low-value imported goods (updated 21 May 2019).