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Tax changes feature prominently in 2005 Budget.

Publication date: 18 Jul 05 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 38 no. 10 6 June 2005

Pages: pp.877 - 883

The budget includes an assortment of tax changes to encourage economic growth. The business tax proposals are expected to cost about NZ $1.42 billion (excluding the personal tax rate threshold changes). Estimates are that the carbon tax, due to start in 2007, will claw back about NZ $720 million (approximately half) of the announced cuts over the forecast period ending June 30, 2009.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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