New Zealand Inland Revenue has announced the introduction of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Bill in parliament. The Bill contains the following measures:

• The annual rates of income tax for the 2023–24 tax year (unchanged);
• Implementing the OECD's Pillar 2 Global Anti-Base Erosion (GloBE) rules;
• Raising the trustee tax rate from 33% to 39%;
• Am…