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Taxation (Budget Tax Measures) Bill

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Hon Bill English

Taxation (Budget Tax Measures) Bill

Government Bill

41—1

Contents

Explanatory note

1 Title

2 Commencement

Part 1
Personal tax cuts and independent earner tax credits: repeal of later years' changes

Amendments to Taxation (Urgent Measures and Annual Rates) Act 2008

3 Sections repealed

Amendments to Taxation (Business Tax Measures) Act 2009

4 Sections repealed

Part 2
KiwiSaver: closing mortgage diversion facility participation

Amendments to KiwiSaver Act 2006

5 Regulations relating to mortgage diversion facility

6 New section 236 of the KiwiSaver Act 2006

236 Protection from non-compliance: Taxation (Budget Tax Measures) Act 2009

Amendments to KiwiSaver Regulations 2006

7 Mortgage diversion facility

8 What member of KiwiSaver scheme must do first to participate in mortgage diversion facility

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