Regulatory impact assessment
Published 27 June 2019

RIA Pack – Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill

Regulatory impact assessments for the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill. June 2019.

These cover:

  1. Business Transformation related KiwiSaver refinements
  2. Student loans: limiting student loan scheme rules relating to the 2013 and prior years
  3. Research and development tax incentive – refundability

Additional and updated regulatory impact assessments were published after the introduction of the Bill: