The Minister of Revenue introduced the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill in May 2023. The Bill includes proposed changes expected to take effect on or before 1 April 2024.
In addition, there are some rate changes, and residual items (introduced in 2022 and 2023), that will also come into effect in April 2024.
Update
These law changes are now in effect, and we’ve updated our website to reflect the changes.
More information
We’ve produced a series of webinars explaining the changes in more detail.
The videos were published before the tax Bill was passed (received assent), so you’ll see our presenters are talking about ‘upcoming changes’.
Available webinars: