BORA Taxation (Base Maintenance and Miscellaneous Provisions) Bill [pdf, 86 KB]
...offshore investments out of New Zealand; • exempt from tax non-resident companies with drilling rigs and seismic ships involved in exploration of offshore oil or gas fields; • address concerns raised about tax deductions available for business environmental expenditure; • revise the generic rules about tax treatment of transfers of assets following a taxpayer’s death; • enable disclosure of pertinent information for purposes of Parental Leave and Employment Protection Act...