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


An officials' issues paper, Taxation of employee share schemes, seeks feedback on proposals for taxing employee share schemes under New Zealand’s broad base low rate tax framework.

The objective is for the tax treatment of employment income paid in shares to be consistent with the treatment of income paid in cash.

Submissions close on 22 June 2016.

An officials' issues paper, Making tax simpler - Better business tax, seeks feedback on the technical details and some design decisions for the Government's business tax package, announced on 13 April 2016.

Online forum -

Submissions close on 30 May 2016.