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<p>The <a href="https://www.legislation.govt.nz/act/public/2022/0010/latest/whole.html"><em>Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022</em></a> was enacted on 30 March 2022. These special reports provide early technical coverage of two measures in the Act and are now available:</p>
<ul>
<li><a href="/publications/2022/2022-sr-interest-limitation-bright-line-changes">Interest limitation and additional bright-line changes</a>, and</li>
<li>A measure providing employers with a <a href="/publications/2022/2022-sr-fbt">new option for calculating fringe benefit tax</a>.</li>
</ul>
<p>Full coverage of the new legislation will be provided in an upcoming issue of the <em>Tax Information Bulletin</em>. </p>
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