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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 4 April 2019

Cabinet paper LEG-19-SUB-0006: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two SOPs

Information release for two Supplementary Order Papers to the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill. 

The Supplementary Order Papers covered proposals for:

  • treating income derived for the purposes of the purchase of disability support services as exempt income;
  • including group companies in the ASX-listed companies demerger dividend exemption;
  • treating the New Zealand Memorial Museum Trust — Le Quesnoy as a donee organisation under schedule 32 for a period of approximately four years; and
  • minor remedial amendments.
Documents in this information release
  1. LEG-19-SUB-0006– Cabinet paper: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two Supplementary Order Papers
  2. LEG-19-MIN-0006– Minute: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two Supplementary Order Papers
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 12 February 2019 and confirmed by Cabinet on 18 February 2019.

Attachments to the Cabinet paper are not included in this information release as they are publicly available: