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

Publications

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Title Date Downloads
Making tax simpler - Better administration of individuals' income tax June 2017
Taxation of employee share schemes: start-up companies May 2017
Black hole and feasibility expenditure May 2017
BEPS – Strengthening our interest limitation rules March 2017
BEPS – Transfer pricing and permanent establishment avoidance March 2017
New Zealand’s implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS March 2017
Making tax simpler – Proposals for modernising the Tax Administration Act December 2016
Information sharing between Inland Revenue and the Ministry of Social Development November 2016
Addressing hybrid mismatch arrangements September 2016
Tax treatment of employee share schemes – further consultation September 2016
Making tax simpler - Investment income information July 2016
Taxation of employee share schemes May 2016
Making tax simpler - Better business tax April 2016
Implementing the global standard on automatic exchange of information February 2016
Making tax simpler - Better administration of PAYE and GST November 2015
Making tax simpler – Towards a new Tax Administration Act November 2015
GST – Current issues September 2015
Loss grouping and imputation credits September 2015
Closely held company taxation issues September 2015
Residential land withholding tax August 2015
GST: Cross-border services, intangibles and goods August 2015
Bright-line test for sales of residential property June 2015
NRWT: related party and branch lending May 2015
Simplifying the collection of tax on employee share schemes April 2015
Making tax simpler - Better digital services March 2015
Making tax simpler - A Government green paper on tax administration March 2015
Related parties debt remission February 2015
GST treatment of bodies corporate June 2014
Minimum financial reporting requirements for companies November 2013
Black hole R&D expenditure November 2013
R&D tax losses July 2013
Clarifying the tax consequences for deregistered charities July 2013
Thin capitalisation review: technical issues June 2013
The GST treatment of immigration and other services June 2013
Clarifying the acquisition date of land May 2013
The taxation of land-related lease payments April 2013
Targeting serious crime April 2013
Review of the thin capitalisation rules January 2013
GST remedial issues December 2012
Reviewing the tax treatment of employee allowances and other expenditure payments November 2012
Taxation of specified mineral mining October 2012
Use of old GAAP in the CFC rules August 2012
The taxation of lease inducement payments July 2012
Taxation of foreign superannuation July 2012
Financial arrangements – the sale and purchase of property or services July 2012
Recognising salary trade-offs as income April 2012
GST: Business-to-business neutrality across borders August 2011
Herd scheme elections August 2011
Mixed-use assets August 2011
Supporting children September 2010
Social assistance integrity: defining family income August 2010
Post-budget depreciation issues August 2010
Disputes: a review July 2010
Making tax easier June 2010
Qualifying companies: implementation of flow-through tax treatment May 2010
Allowing a zero percent tax rate for non-residents investing in a PIE April 2010
New Zealand's International Tax Review: extending the active income exemption to non-portfolio FIFs March 2010
An income splitting tax credit for families with children December 2009
GST: Accounting for land and other high-value assets November 2009
AIL, NRWT and the bond market September 2009
The binding rulings system: legislative issues July 2009
The taxation of distributions from profit distribution plans June 2009
Making it easier for borrowers to repay their student loans June 2009
Streaming and refundability of imputation credits August 2008
Options for strengthening GST neutrality in business-to-business transactions June 2008
Income splitting for families with children April 2008
Taxation of the life insurance business: proposed new rules December 2007
Reducing tax compliance costs for small and medium-sized enterprises December 2007
New Zealand's International Tax Review: The treatment of foreign dividends and transitional issues December 2007
Payroll giving: providing a real-time benefit for charitable giving November 2007
Suggested changes to the petroleum mining expenditure tax rules November 2007
Tax-free relocation payments and overtime meal allowances November 2007
The tax treatment of honoraria and reimbursements paid to volunteers November 2007
New Zealand's International Tax Review: Developing an active income exemption for controlled foreign companies October 2007
Emissions Trading Tax Issues September 2007
Reforming the definitions of associated persons March 2007
Life insurance tax reform no. 2 February 2007
New Zealand's International Tax Review: a direction for change December 2006
Market development tax credits - Definition, eligibility criteria, eligible expenditure November 2006
Skills training tax credits - Definition, eligibility criteria, eligible expenditure November 2006
R&D tax credits - definition, eligibility criteria, eligible expenditure November 2006
Tax incentives for giving to charities and other non-profit organisations October 2006
Tax penalties, tax agents and disclosures October 2006
Life insurance tax reform No. 1 September 2006
The tax consequences of adopting international financial reporting standards September 2006
Business Tax Review July 2006
General and limited partnerships - proposed tax changes June 2006
Rewriting the Income Tax Act: Exposure Draft - Parts N and O June 2006
Rewriting the Income Tax Act: Exposure Draft - Part M March 2006
Countering extreme salary sacrifice February 2006
The tax treatment of expenditure on geothermal wells December 2005
Rewriting the Income Tax Act: Exposure Draft - Part K and L December 2005
Rewriting the Income Tax Act: Exposure Draft - Part F November 2005
Rewriting the Income Tax Act: Exposure Draft - Part G August 2005
Taxation of investment income June 2005
Implementing the carbon tax May 2005
Rewriting the Income Tax Act: Exposure Draft - Part H March 2005
Taxing securities lending transactions: substance over form November 2004
Future information requirements for foreign trusts with New Zealand-resident trustees: amended proposal November 2004
Rewriting the Income Tax Act 1994: Exposure Draft - Part I September 2004
Options for dealing with industry-wide tax evasion August 2004
Repairs and maintenance to the tax depreciation rules July 2004
Taxation of non-controlled offshore investment in equity December 2003
Streamlining the taxation of fringe benefits December 2003
The tax treatment of loans and forward contracts in a foreign currency November 2003
Reducing tax barriers to international recruitment to New Zealand November 2003
Making tax easier for small businesses September 2003
Resolving tax disputes: a legislative review July 2003
Tax implications of certain asset transfers April 2003
GST and financial services October 2002
Tax and privilege: a proposed new structure May 2002
Trans-Tasman triangular tax March 2002
Mass-marketed tax schemes January 2002
Rewriting the Income Tax Act 1994: Exposure Draft September 2001
Taxpayer compliance, standards and penalties: a review August 2001
Taxation of Maori organisations August 2001
GST & Imported Services June 2001
Tax and charities June 2001
More time for business - tax simplification for small business May 2001
Research & Development Expenditure - Accounting Treatment for Tax Purposes November 2000
Tax status of credit unions September 2000
Services-related payments: restrictive covenants and exit inducements June 2000
Taxation of Distributions of Beneficiary Income from Trusts to Minors June 2000
Less taxing tax September 1999
Interest deductions for companies September 1999
GST: A Review March 1999
Legislating for self-assessment of tax liability August 1998
Simplifying taxpayer requirements December 1997
The taxation of financial arrangements December 1997
Rewriting the Income Tax Act: Parts C, D and E September 1997
The tax credit system; taxing superannuation fund and life office savings through tax credits August 1997
International tax - a discussion document February 1995
Consultative document on superannuation and life insurance - Volume 1 March 1988
Consultative document on international tax reform December 1987