Taxation (Neutralising Base Erosion and Profit Shifting) Bill

Bills are proposals to make a new law or to change an existing one. Only Parliament can pass a bill. Each bill goes through several stages, giving MPs and the public the chance to have their say.

This bill introduces amendments to the Income Tax Act 2007, and the Tax Administration Act 1994, and proposes measures to counter the particular Base Erosion and Profit Shifting (BEPS) strategies observed in New Zealand.