RIS pack – Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill

Source: Inland Revenue Department –

Regulatory impact statements for items included in the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill, introduced to Parliament on 30 August 2022.

These cover:

1. Taxation of the gig and sharing economy: GST
2. Taxation of the gig and sharing economy: Information reporting and exchange
3. GST on management services supplied to managed funds
4. GST status of statutory and regulatory charges
5. GST apportionment and adjustment rules
6. Cross-border workers tax reform
7. Fringe benefit tax exemption for public transport
8. Comparing options to support build-to-rent.

MIL OSI