Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies

Regulatory impact assessment. 24 January 2019.* Published 6 March 2019.

Regulatory impact assessment for changes included in Supplementary Order Paper No. 193 to the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill.

* This is an updated version of the assessment dated 15 February 2018, published in June 2018. The proposals were originally included in the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill and removed from that Bill by Supplementary Order Paper No. 188.