Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill

As at 15 August 2019

Publications

Bill as introduced (5 December 2018)

Regulatory impact assessments (5 December 2018)

Commentary on the Bill (5 December 2018)

Supplementary Order Paper No. 193 (6 March 2019)

Revised departmental disclosure statement (6 March 2019)

RIA - SOP No. 193 - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill (6 March 2019)

Information release - Cabinet paper LEG-19-SUB-0012: Extending the Commissioner of Inland Revenue’s care and management role (6 March 2019)

FEC's report on the Bill (31 May 2019)

Bill as reported back (31 May 2019)

Officials' report to FEC on submissions on the Bill (31 May 2019)

Information release - Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date (17 June 2019)

RIA - GST on low-value imported goods (updated version) (17 June 2019)

Supplementary Order Paper No. 248 (18 June 2019)

Revised departmental disclosure statement (18 June 2019)

RIA - SOP No. 248 - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill (18 June 2019)

Information release - Cabinet paper DEV-19-SUB-0127: Collection of IRD numbers for the transfer of main homes (18 June 2019)

Information release - Cabinet paper LEG-19-SUB-0078: Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill: Approval for release of Supplementary Order Paper (18 June 2019)

Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019

Information release - Cabinet paper DEV-19-SUB-0151: Non-resident oil rig and seismic vessel operators: extension of tax exemption (18 July 2019)

Special report on GST on low-value imported goods (15 August 2019)

Parliament information on the Bill

New Zealand legislation

Enacted as the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 on 26 June 2019.

Stage before Parliament Date
Introduction 5 December 2018
First reading 11 December 2018
Closing date for submissions 28 February 2019
Presentation/report back 31 May 2019
Second reading (report back debate) 13 June 2019
Committee of the whole House 18 June 2019
Third reading 20 June 2019
Assent 26 June 2019