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Inland Revenue

Tax Policy

LEG-19-MIN-0005 – Minute: Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019

Date 12 February 2019
Reference LEG-19-MIN-0005
Document type Cabinet committee minute
Title Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019
Downloads PDF (119 KB)
DOCX (39 KB) (note: extracted from the PDF, there may be some formatting differences)

This document contains information for the New Zealand Cabinet. It must be treated in confidence and handled in accordance with any security classification, or other endorsement. The information can only be released, including under the Official Information Act 1982, by persons with the appropriate authority.


Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019

Portfolio Revenue

On 12 February 2019, the Cabinet Legislation Committee:

  1. noted that the attached Order in Council prescribes when section 142AB of the Tax Administration Act 1994 in respect of income tax comes into force, on 8 July 2019;
  2. authorised the submission to the Executive Council of the attached Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019 [PCO 21714/2.0].

Vivien Meek
Committee Secretary


Present:
Rt Hon Winston Peters
Hon Chris Hipkins (Chair)
Hon Andrew Little
Hon Dr David Clark
Hon David Parker
Hon Stuart Nash
Hon Tracey Martin
Hon Julie Ann Genter
Hon Eugenie Sage
Hon Ruth Dyson (Senior Government Whip)

Officials present from:
Officials Committee for LEG

Hard-copy distribution:
Minister of Revenue