RIA Pack – Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill

Regulatory impact assessments for the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill. June 2018.

These cover:

1. Fringe benefit tax on employment related loans – Market interest rate
2. KiwiSaver enhancements resulting from the Retirement Commissioner’s review
3. Making Tax Simpler: Improvements to the administration of tax for individuals
4. Making Tax Simpler: Proposals for modernising the Tax Administration Act – collection, use and disclosure of information
5. Making Tax Simpler: Proposals for modernising the Tax Administration Act – flexibility for dealing with legislative anomalies
6. Making Tax Simpler: Proposals for modernising the Tax Administration Act – rulings, amendments and tax intermediaries
7. Modernising the correction of errors in PAYE information
8. Taxation of non-bank securitisation vehicles

Addition regulatory impact assessments related to this Bill

Regulatory impact assessment for Supplementary Order Paper No. 74 was published on 14 August 2018:

• GST on assets sold by non-profit bodies

Regulatory impact assessment for Supplementary Order Paper No. 135 was published on 16 October 2018:

• Proposed changes to bloodstock tax rules (11 September 2018)

A revised regulatory impact assessment for Supplementary Order Paper No. 193 was published on 6 March 2019:

• Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies (24 January 2019)