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Inland Revenue

Tax Policy

Information release
Published 30 September 2024

Information Release - Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill

Information release for items included in the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill, introduced to Parliament on the 26 August 2024

Documents included in this information release information release 

Item  

Reference

 Type 

Title

Date

01 IR2024/128 Inland Revenue Report Further information on threshold increases for exempt employee share schemes   26/03/2024
02 IR2024/094 Inland Revenue Report Overseas donee status: New additions to the Income Tax Act for inclusion in the next available taxation bill for 2024 09/04/2024
03  IR2024/144 Inland Revenue Report Policy approval for changes to the KiwiSaver enrolment settings for children under 16 30/04/2024
04 IR2024/092 Inland Revenue Report Non-fiscal remedial items for the August 2024 omnibus taxation Bill 09/05/2024
05 IR2024/206 Inland Revenue Report Recent August Bill Consultation
17/05/2024
06 IR2024/189 Inland Revenue Report Portfolio Investment Entity eligibility 21/05/2024
07 IR2024/200 Inland Revenue Report Generic tax response for emergency events 22/05/2024
08 BN2024/223 Inland Revenue Briefing Note Cover note – Omnibus Cabinet Paper 04/06/2024
09  IR2024/177 Inland Revenue Report Cabinet paper – Policy measures for inclusion in the August 2024 omnibus taxation Bill (revoked)
04/06/2024
10 IR2024/176 Inland Revenue Report Remedials with fiscals for inclusion in the August 2024 omnibus taxation Bill 10/06/2024
11 IR2024/203 Inland Revenue Report Additional non-fiscal remedial items for the August 2024 omnibus taxation Bill
10/06/2024
12 IR2024/250 Inland Revenue Report Cabinet paper – Policy measures for inclusion in the August 2024 omnibus taxation Bill 14/06/2024
13 IR2024/261 Inland Revenue Report Research and Development Tax Incentive: General approval application due date
19/06/2024
14  CBC-24-SUB-0065 Cabinet
Paper 
Measures for Inclusion in the 2024 Omnibus Taxation Bill 01/07/2024
15  CBC-24-MIN-0065 Cabinet
Minute
Measures for Inclusion in the 2024 Omnibus Taxation Bill
01/07/2024
16 BN2024/288 Inland Revenue Briefing Note  PIE eligibility proposals 08/07/2024
17 BN2024/285 Inland Revenue Briefing Note  Fiscal implications of further increases to exempt employee share schemes 11/07/2024
18 IR2024/301 Inland Revenue Report  PIE eligibility remedials 26/07/2024
19 IR2024/306 Inland Revenue Report Revised cover report - Cabinet paper – Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill: Approval for introduction 26/07/2024
20 IR2024/335 Inland Revenue Report Revised cover report - Cabinet paper – Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill: Approval for introduction 16/08/2024
21 LEG-24-SUB-0166

Cabinet
Paper 

Taxation (Annual Rates for 2024-2025, Emergency Response, and Remedial Measures) Bill: Approval for Introduction
22/08/2024
22 LEG-24-MIN-0166 Cabinet
Minute
Taxation (Annual Rates for 2024-2025, Emergency Response, and Remedial Measures) Bill: Approval for Introduction
22/08/2024
   
Qualifying recognised overseas pension schemes
Item Reference   Title Date
01 IR2024/251 Inland Revenue Report Cabinet paper – Qualifying recognised overseas pension schemes 14/06/2024
02 IR2024/265 Inland Revenue Report QROPS – change to proposed application date for “scheme pays”
19/06/2024
03 N/A Letter Transfer of responsibility for matters relating to the tax legislative changes for qualifying recognised overseas pension schemes
24/06/2024
04 CBC-24-SUB-0070 Cabinet
Paper
Qualifying recognised overseas pension schemes 08/07/2024
05 CBC-24-MIN-0070 Cabinet
Minute
Qualifying recognised overseas pension schemes 08/07/2024
06 N/A  Letter Change to arrangements regarding responsibility for matters relating to the tax legislative changes for qualifying recognised overseas pension schemes
27/08/2024