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

Corrections since first published (as at 12 June 2020)

Corrections since first published:

  • 5 June 2020: Table 4 on page 67 – column heading "Spread based on smaller of E or G" should say "Spread based on smaller of F or G".
  • 9 June 2020: Other policy matters – GST on outbound mobile roaming services (page 35):
    • The application date for the proposed change should be 1 April 2022, not 1 April 2021.
    • In the first paragraph under key features it should say the "Goods and Services Tax Act 1985", not 1986.
  • 12 June 2020: An updated version of document incorporating the corrections was added.