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Source: Inland Revenue Department –

Regulatory impact assessments for the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill. June 2019.

These cover:

  1. Business Transformation related KiwiSaver refinements
  2. Student loans: limiting student loan scheme rules relating to the 2013 and prior years
  3. Research and development tax incentive – refundability

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