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On 8 September 2021, the Government introduced the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill (“the Bill”) to Parliament. The Bill will be referred to the Finance and Expenditure Select Committee shortly for public consultation, and is expected to be passed by 31 March 2022. The Bill contains a variety of policy and technical changes. This Tax Tips covers some of the key proposals and also includes an update on the latest OECD Pillar 1 and 2 developments and what they mean for New Zealand.