Reference:Retirement Policy and Research Centre. 2007. The tax implications of pay, salary sacrifice, KiwiSaver and PIEs (RPRC Briefing Paper No. 06/2007). Auckland: Retirement Policy and Research Centre.
This Briefing Paper explores the nature of the various tax changes to be
introduced in 2007/08 and their impact on possible decisions by employees
concerning the structure of their remuneration and contributions to KiwiSaver.