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Inland Revenue

Tax Policy

Information release
Published 30 September 2024

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