Legislation introducing the new voluntary payroll-giving scheme for charitable donations, which comes into effect on 7 January 2010, is part of the recently enacted Taxation (International Taxation, Life Insurance, and Remedial Matters) Act.  Our special report explains the tax mechanism for delivering tax credits for payroll donations and offers examples of possible approaches to setting up payroll giving in the workplace.

 

See the special report at:

http://taxpolicy.ird.govt.nz/