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Taxation (GST and Remedial Matters) Act 2010

Remedial items

Lists remedial amendments to various Acts and tax rules made under the Taxation (GST and Remedial Matters) Act 2010.

Amendments have been made to various Acts and tax rules.

  • KiwiSaver
  • Overseas donee status
  • Cap on shortfall penalties
  • Joint bank accounts
  • Independent earner tax credit and residual income tax
  • Amendments to the GST transitional rules
  • Non-resident seasonal workers
  • FBT "on premises" exemption
  • Section DB 2 - reverse charge rules
  • Section 17 - special returns
  • Approved issuer levy: Technical changes
  • Consequential R&D amendments
  • PIE credit impairment provisions
  • Other amendments to the PIE rules
  • Emissions Trading Scheme amendments - income tax
  • Emissions Trading Scheme amendments - GST
  • Auckland Council restructuring amendment
  • Treatment of superannuation schemes administered by the National Provident Fund
  • Extending the redundancy tax credit
  • Further remedial changes to the taxation rules for life business
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