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Budget 2017 Home Page 2016 Tax Expenditure Statement - Budget 2017

Table 5: Revisions to Tax Expenditures since the 2016 Tax Expenditure Statement

Tax Expenditure Sections Comments
Credits for savings in special home ownership accounts Section LZ 9 Removed by the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016
Non-profit organisations Section DV 8 Further analysis shows this deduction is a tax expenditure.
Te Awa Tupua Section CW 40C and the Te Awa Tupua (Whanganui River Claims Settlement Act 2017) Added on 20 March 2017 by the Te Awa Tupua (Whanganui River Claims Settlement) Act 2017
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