RIS pack – Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2)

Source: Inland Revenue Department –

Regulatory impact statements for items included in the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2), introduced to Parliament on 8 September 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 status of statutory and regulatory charges
4. GST apportionment and adjustment rules
5. Cross-border workers tax reform
6. Fringe benefit tax exemption for public transport
7. Comparing options to support build-to-rent.

MIL OSI