Inland Revenue has published a fact sheet that provides more information on how the Government’s proposed changes to the foreign investment fund rules will work. When the proposals are included in a taxation Bill, more information will be published on this website.

The Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Matters) Bill, introduced on 26 August 2024, was reported back to Parliament on 27 February 2025. 

Inland Revenue has released public consultation seeking feedback on whether certain tax concessions for charities and not-for-profits continue to be effective. It also explores whether tax obligations can be simplified and compliance costs minimised.