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Technical tax area
Te wahi mo te take hangarau
Legislation: New legislation - 2006

Acts and Orders in Council

2006
Orders in Council

Student loan scheme charitable organisations (Order in Council)

Orders in Council 2006

Student loan scheme - repayment and interest write-off thresholds for the 2006-07 tax year

Student loan interest rate formula

Student loan interest rates for 2006-07

Payroll subsidy rate set by regulation

Forests (Payment of Money) Order 2006

KiwiSaver Act Commencement Order

KiwiSaver Regulations

Fees payable to the government actuary

Student Loan Scheme - repayment threshold for the 2007-08 tax year

New double tax agreements with Chile, Poland and Spain, new protocols to Australia and Singapore agreements

2006 No 3

Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 [2006 No 3]

Depreciation rates

Aligning provisional tax payments with GST

PAYE subsidy for small businesses

Fringe benefit tax

PAYE subsidy for small businesses

Taxation of share-lending transactions

Allocation of research and development tax deductions

Corporate migration

Venture capital investment alongside the Venture Investment Fund

ACC attendant care payments

Treatment of distributions from cooperatives

New disclosure and recordkeeping rules for foreign trusts

Temporary exemption from tax on foreign income for new migrants and certain returning New Zealanders

Exemption for rights to benefit from employment-related foreign superannuation schemes

Taxation of foreign hybrids and foreign tax credit rules

Tax consequences of natural disasters

Income tax exemption for gaming machine income of gaming trusts

Increase in the child tax rebate

Reverse takeovers and continuity rules

Unacceptable tax position

The addition of Spain to the grey list

Regrassing and fertilising expenditure

Trans-Tasman imputation credit-streaming

GST on goods and services supplied to security holders

Duty on racing

Bloodstock write-down rates

GST and credit contracts legislation

GST and international postage stamps

GST and distributions from a trust made for no consideration between associated registered persons

GST on goods outside New Zealand at the time of supply

Clarification of treaty override power

Rewrite amendments

Reimbursement for the use of a private motor vehicle

Organisation approved for charitable donee status

Miscellaneous technical amendments

Amendments to disputes rules

Resident withholding tax on dividends paid by non-resident companies

2006 No 14

Tax Administration Amendment Act 2006

2006 No 20

Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006

2006 No 40

KiwiSaver Act 2006

2006 No 42

Child Support Amendment Act 2006

2006 No 81

Taxation (savings investment and miscellaneous provisions) Act 2006 and Taxation (annual rates of income tax 2006-07) Act 2006

2006 No 300

Charities Act Commencement Order 2006 (2006/300)

 

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Legislative changes by year

2009 | 2008 | 2007 | 2006 | 2005 | 

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Date published: 05 Oct 2004

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