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New Zealand – employee share scheme changes (27 April 2017) (New Zealand)

Russell McVeagh

The Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill was introduced in New Zealand’s Parliament on 6 April 2017. The Bill proposes amendments to New Zealand’s tax laws relating to the collection of employment and investment income information, reforms to the taxation of employee share schemes, and includes numerous other policy and remedial changes to New Zealand’s tax legislation.

The proposals relating to the taxation of employee share schemes follow Inland Revenue’s “Revenue Alert” on 13 November 2015 and two rounds of public consultation in May and September 2016.

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