Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income

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.