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Inland Revenue

Tax Policy

Bill commentary
Published 31 May 2023

Commentary on the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill

Commentary on proposed amendments included in the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill, introduced to Parliament on 18 May 2023.

Example 20 of the commentary was updated on 31 May 2023 to clarify an example relating to settling beneficiary income back on a trust. See the revised versions.