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Inland Revenue

Tax Policy

Information release
Published 1 July 2019

Cabinet paper DEV-19-SUB-0038: Business Transformation: KiwiSaver policy changes for inclusion in the next omnibus taxation bill

Information release for proposed KiwiSaver policy changes. These changes include the Crown funding the payment of employer contribution amounts passed to KiwiSaver scheme providers until these amounts are received from the employer, and a number of other measures that would increase the administrative efficiency of KiwiSaver and enhance members’ experience with the scheme.

Documents in this information release
  1. DEV-19-SUB-0038 – Cabinet paper: Business Transformation: KiwiSaver changes for inclusion in the next omnibus taxation bill (20 March 2019)
  2. DEV-19-SUB-0038 – Regulatory impact assessment: Business Transformation related KiwiSaver refinements (1 March 2019)
  3. DEV-19-MIN-0038.01 – Minute: Business Transformation: KiwiSaver changes for inclusion in the next omnibus taxation bill (20 March 2019)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 20 March 2019 and confirmed by Cabinet on 25 March 2019.

The web page version of document 2 is available with the other regulatory impact assessments for the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill.