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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 8 September 2021

RIS Pack – Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill

Regulatory impact assessments and statements for items included in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill, introduced to Parliament on 8 September 2021.

These cover:

  1. Domestic transport services supplied as part of the international transport of goods (31 May 2021)
  2. GST apportionment (31 May 2021)
  3. Local authority taxation – dividends and deductions (17 June 2021)
  4. New Zealand Memorial Museum Trust – Le Quesnoy: tax benefits for monetary donations (26 July 2018) (previously published in February 2019)
  5. Sales suppression software (1 June 2021)
  6. Tax pooling to purchase backdated tax (31 May 2021)
  7. Tax treatment of cryptocurrencies (31 May 2021)