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Taxpayer Assessment and Miscellaneous Provisions

5 April 2001

Media release - Finance and Expenditure Committee

Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill


The Finance and Expenditure Committee is inviting public submissions on the Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill. The closing date for submissions is 11 May 2001.

Research and development expenditure will qualify for an immediate tax deduction from 1 April, this year.

The Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill sets the new annual rates of Income Tax for 2001-2002. The bill also makes amendments relating to self-assessment, unit-holder continuity, transfer of deductible expenses, attribution rule and donee organisation. The bill makes amendments to other Inland Revenue Acts, these include amendments relating to zero-rating on supplies to visiting foreign based pleasure craft, gifts of financial arrangements and imputation streaming. A number of consequential amendments are also made.

Copies of the bill can be purchased from Bennetts Government Bookshops.

The committee requires 25 copies of each submission. Those wishing to include any information of a private or personal nature in a submission should first discuss this with the clerk of the committee, as submissions are usually released to the public by the committee. Those wishing to appear before the committee to speak to their submissions should state this clearly and provide a daytime telephone contact number. For further guidance on making a submission, our publication Making a Submission to a Parliamentary Select Committee can be found on our web site at www.clerk.parliament.govt.nz.

Submissions should be addressed as follows:

Matthew Andrews
Finance and Expenditure Committee Secretariat
Parliament House
WELLINGTON

matthew.andrews@parliament.govt.nz


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