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<p>The Taxation (Annual Rates for 2022—23, Platform Economy, and Remedial Matters) Bill (No 2) has today received Royal assent.</p>
<p>The new legislation contains measures relating to:</p>
<ul>
<li>the platform economy</li>
<li>new GST apportionment rules</li>
<li>FBT exemptions for certain forms of employer-subsidised commuting options</li>
<li>the tax treatment of cross-border workers</li>
<li>flood relief measures, and</li>
<li>excludes “build-to-rent” assets from the interest limitation rules.</li>
</ul>
<p>Inland Revenue will publish guidance material on the new legislation shortly.</p>
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