Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill

1. IR2022/450 – Policy report: Overseas donee status: Additions and removals for the next available taxation Bill (28 September 2022) (12 pages)
2. IR2022/425 – Policy report: Extending tax exemption for non-resident offshore oil rig and seismic vessel operators (3 October 2022) (11 pages)
3. IR2022/436 – Policy report: Taxation of backdated ACC and MSD lump sum payments – final proposal (20 October 2022) (11 pages)
4. IR2022/481 – Policy report: Extending tax exemption for non-resident offshore oil rig and seismic vessel operators – Cabinet approval (20 October 2022) (3 pages)
5. IR2022/448 – Policy report: Non-fiscal remedial items for the March 2023 omnibus taxation Bill (3 November 2022) (12 pages)
6. IR2022/449 – Policy report: Cabinet paper – omnibus policy measures for inclusion in the March 2023 taxation Bill (10 November 2022) (7 pages)
7. CBC-22-SUB-0053 – Cabinet paper: Extending tax exemption for non-resident offshore oil rig and seismic vessel operators (28 November 2022) (7 pages)
8. CBC-22-MIN-0053 – Minute: Extending tax exemption for non-resident offshore oil rig and seismic vessel operators (28 November 2022) (2 pages)
9. IR2023/002 – Policy report: Cabinet paper: measures for inclusion in the 2023 omnibus taxation Bill (8 February 2023) (11 pages)
10. IR2023/042 – Policy report: Brightline test – main home exclusion and construction delays (23 February 2023) (5 pages)
11. DEV-23-SUB-0017 – Cabinet paper: Measures for inclusion in the 2023 Omnibus Taxation Bill (8 March 2023) (12 pages)
12. DEV-23-MIN-0017 – Minute: Measures for inclusion in the 2023 Omnibus Taxation Bill (8 March 2023) (2 pages)
13. IR2023/123 – Policy report: North Island Flood Events and Taxation Rollover Relief (6 April 2023) (7 pages)
14. IR2023/083 – Policy report: Draft Cabinet paper – Taxation (Annual Rates for 2023–2024 and Other Measures): Approval for introduction (18 April 2023) (6 pages)
15. EWR-23-SUB-0036 – Cabinet paper: North Island flood events and taxation rollover relief (3 May 2023) (7 pages)
16. EWR-23-MIN-0036 – Minute: North Island flood events and taxation rollover relief (3 May 2023) (2 pages)
17. LEG-23-SUB-0056 – Cabinet paper: Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill: approval for introduction (11 May 2023) (7 pages)
18. LEG-23-MIN-0056 – Minute: Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill: approval for introduction (11 May 2023) (2 pages)

The Cabinet paper Extending tax exemption for non-resident offshore oil rig and seismic vessel operators was considered by the Cabinet Business Committee on 28 November 2022 and confirmed by Cabinet on 5 December 2022.

The Cabinet paper Measures for inclusion in the 2023 Omnibus Taxation Bill was considered by the Cabinet Economic Development Committee on 8 March 2023 and confirmed by Cabinet on 13 March 2023.

The regulatory impact statements attached to the above two Cabinet papers are published online:

RIA pack – Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill (ird.govt.nz).

The Cabinet paper North Island Flood Events and Taxation Rollover Relief was considered by the Cabinet Extreme Weather Recovery Committee on 3 May 2023 and confirmed by Cabinet on 8 May 2023.

The Cabinet paper Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill: approval for introduction was considered by the Cabinet Legislation Committee on 11 May 2023 and confirmed by Cabinet on 15 May 2023.

One attachment to the Cabinet paper is published online:

Departmental Disclosure Statement