New Zealand: Taxation measures in Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2)
Progress
Scope
Timeline of events
Implemented sections of Taxation Bill 164-1 (No 2) introducing taxation measures for digital platform operators
On 1 April 2024, the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2), introducing taxation measures for digital platform operators, was partially implemented. The implemented passages introduce the change that…
SourceAdopted Taxation Bill 164-1 (No 2) introducing taxation measures for digital platform operators
On 28 March 2023, the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) was adopted by the New Zealand Parliament. The Bill introduced several changes, including the proposal and subsequent removal of GST on Kiw…
SourceIntroduced Taxation Bill 164-1 (No 2) introducing taxation measures for digital platform operators
On 8 September 2022, the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) was introduced in New Zealand Parliament. The bill would implement the OECD’s information reporting requirements that digital platforms …
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