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1. Regulatory Impact Assessment: GST on telecommunications services

   Publication Date: 21 April 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

2. Regulatory Impact Assessment: GST refunds using credit notes

   Publication Date: 21 April 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

3. Regulatory Impact Assessment: Income tax treatment of leases subject to NZ IFRS 16

   Publication Date: 21 April 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

4. Regulatory Impact Assessment: Land tax rules review 2019 - habitual buyers and sellers

   Publication Date: 21 April 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

5. Regulatory Impact Assessment: Mycoplasma bovis tax issue

   Publication Date: 21 April 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

6. Annex to Regulatory Impact Assessment: Countering violent extremism online - changes to censorship legislation to better protect New Zealanders from online harm

   Publication Date: 21 April 2022

   Publications and resources / Regulatory Analysis Summaries (RASs)

7. Regulatory Impact Assessment: Purchase price allocation

   Publication Date: 21 April 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

8. Regulatory Impact Statement: Setting an Electricity Allocation Factor for the New Zealand Aluminium Smelters Limited

   Publication Date: 04 April 2022 Author: Ministry for the Environment

   Publications and resources / Regulatory Analysis Summaries (RASs)

9. Fair Pay Agreements Regulatory Impact Assessment update to account for the expansion of LI powers

   Publication Date: 29 March 2022 Author: Ministry of Business, Innovation and Employment

   Publications and resources / Regulatory Analysis Summaries (RASs)

10. Regulatory Impact Assessment: Dividend integrity and personal services income attribution

    Publication Date: 24 March 2022 Author: Inland Revenue

    Publications and resources / Regulatory Analysis Summaries (RASs)

11. Regulatory Impact Assessment: Minimum standards for financial statements prepared by domestic trusts

    Publication Date: 24 March 2022 Author: Inland Revenue

    Publications and resources / Regulatory Analysis Summaries (RASs)

12. Regulatory Impact Statement: Impact Summary - Earthquake Commission Act 1993 Modernisation

    Publication Date: 18 February 2022 Author: The Treasury

    Publications and resources / Regulatory Analysis Summaries (RASs)