This regulatory impact assessment relates to changes made at the select committee stage for the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill.
For additional information see:
- the Finance and Expenditure Select Committee's commentary on the Bill as reported back to Parliament, 18 December 2019;
- the officials' report on submissions for the Bill, published on 19 December 2019;
- the Cabinet paper DEV-19-SUB-0258: PIE, KiwiSaver, and student loan changes made to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill information release, published on 23 January 2020;
- the original regulatory impact assessment for the Business Transformation KiwiSaver proposals, published on 1 July 2019.