Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009

2009 amendment relating to foreign companies controlled by NZ residents, life insurance businesses, employee allowances, payroll giving and 'associated persons'.

New rules for taxing controlled foreign companies and foreign dividends
Taxation of life insurance business
Tax treatment of payments for relocation, overtime meals and certain other allowances
Payroll giving - a new tax credit
New definitions of "associated persons"