New Zealand has published the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 in the Official Gazette. As previously reported, the legislation received royal assent on 28 March 2024 and contains several tax measures including, among others, measures for the implementation of the OECD's Pillar 2 Global Anti-Base Erosion (GloBE) rules for a minimum tax rate of 15%. One measure not previously reported on concerns the rules regarding classes of income treate…