The following Bills all received Royal Assent on 27 June 2012:
- – Act No 71 of 2012. The Bill contains amendments concerning: amendments; Tax Laws Amendment (2012 Measures No 1) Bill 2012AnstisCGT trading stock exemption for super funds; phasing out dependent spouse tax offset; tax exemption for payments to certain NZ visa holders; and miscellaneous amendments.
- Tax and Superannuation Laws Amendment (2012 Measures No 1) Bill 2012 – Act No 75 of 2012. The Bill contains amendments concerning: giving the Commissioner discretion to withhold “high risk” refunds; GST-free health supplies; GST treatment of appropriations; pause indexation of super concessional contributions cap; provide a refund option for excess super contributions up to $10,000; disclosure of superannuation information.
[LTN 123 28/6]