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This bill amends the Income Tax Act 2007 and the Tax Administration Act 1994 to provide an annual tax credit for couples who have responsibility for a dependent child.Last activity 3 months ago
This is an omnibus bill amending the Electricity Industry Act 2010, the Energy (Fuels, Levies, and References) Act 1989, the Land Transport Act 1998, and the Road User Charges Act 2012. The broad policy of this bill is to encourage energy innovation, such as emerging energy technologies and increased variation in energy-related business models, so that New Zealand has the ability to respond to its environmental and energy objectives.Last activity 3 months ago
This taxation omnibus bill sets the annual rates of income tax for the 2016–17 tax year, and makes changes relating to closely held companies; non-resident withholding tax for related party and branch lending; the goods and services tax; related parties debt remission; loss grouping and imputation; remission income, insolvency, and bankruptcy; aircraft overhaul reserves; New Zealand double tax agreements; Schedule 32 donee status for charities; land tainting and council controlled organisations; loss offsets by mineral miners; Working for Families tax credits; information sharing; and the application of the time bar to ancillary taxes; and makes other remedial amendments.Last activity 3 months ago
This taxation omnibus bill introduces amendments to the Income Tax Act 2007, the Tax Administration Act 1994, and the Student Loan Scheme Act 2011. The three main policy proposals in the bill are: changes to business taxation to make tax simpler; implementing the G20/OECD standard for Automatic Exchange of Financial Account Information in Tax Matters; and changes to implement the disclosure requirements for foreign trusts recommended by the Government Inquiry into Foreign Trust Disclosure Rules.Last activity 3 months ago