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Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

Remedial matters

2012 legislation – remedial matters covering GST and credit cards, serious hardship applications, rate for extinguishing tax losses and more.

  • GST and the credit card fee
  • Timing of determining serious hardship
  • Rate for extinguishing tax losses when tax is written off
  • Emissions Trading Scheme - technical amendments
  • Annual income tax rates for 2012-13 tax year
  • Electronic RWT certificates, shareholder dividend statements and Māori authority distribution notices
  • Employer superannuation contribution tax
  • Additional declaration for unilateral advance pricing agreement private rulings
  • Commissioner's discretion to decline making a ruling on application of section GA 1
  • Miscellaneous regulatory amendments
  • Trustees qualifying as cash basis person
  • Definition of the foreign PIE equivalent
  • Optional look-through rules for PIEs
  • Adding Quayside Holdings to schedule 29
  • Tax exclusion for non-participating shares
  • Application of anti-streaming rule for cash PIEs
  • Remedial changes to the PIE rules
  • FDP debit balances
  • NRWT and partly imputed dividends
  • Updated reference to insurance legislation
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