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:

• Withdrawal of KiwiSaver due to life-shortening congenital conditions (PDF 1.1 MB) (published by the Ministry of Business, Innovation and Employment; part of the release of Supplementary Order Paper No 293 in August 2019)
• Changes to the PIE regime (dated 18 September 2019; published 23 January 2020).
• Business Transformation related KiwiSaver refinements (revised proposal) (dated 12 September 2019; published 23 January 2020)
• Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income (dated 18 September 2019; published 23 January 2020)