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

RIS - Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

Regulatory impact statements for the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill. November 2015.

The regulatory impact statements cover:

  1. Information sharing arrangement with Australia for the recovery of student loan debt
  2. Charitable organisations for the purposes of the Student Loan Scheme Act 2011
  3. Options for optimising the effectiveness of the bright-line test [residential land withholding tax]
  4. GST on cross-border services and intangibles
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