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

Browse publications by: Year Type
Title Date Downloads
Cabinet paper DEV-19-SUB-0119: Extending refundability for the Research and Development Tax Incentive July 2019
Tax Working Group papers July 2019
Cabinet paper LEG-19-SUB-0096: Taxation (Use of Money Interest Rates) Amendment Regulations 2019 July 2019
Cabinet paper DEV-19-SUB-0110: Options for taxing the digital economy July 2019
Cabinet paper DEV-19-SUB-0151: Non-resident oil rig and seismic vessel operators: extension of tax exemption July 2019
Cabinet paper DEV-19-SUB-0038: Business Transformation: KiwiSaver policy changes for inclusion in the next omnibus taxation bill July 2019
Cabinet paper DEV-19-SUB-0058: Overseas donee status: new additions for inclusion in the next available taxation bill July 2019
Cabinet paper LEG-19-SUB-0087: Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill: Approval for introduction July 2019
Cabinet paper SWC-19-SUB-0014: Student loan Business Transformation policy changes for 2020 July 2019
Cabinet paper LEG-19-SUB-0066: Orders in Council for New Zealand Green Investment Finance Limited June 2019
Cabinet paper DEV-19-SUB-0127: Collection of IRD numbers for the transfer of main homes June 2019
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 June 2019
Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date June 2019
Cabinet paper CAB-19-SUB-0176: Government response to the Tax Working Group June 2019
Cabinet paper CAB-19-SUB-0042: Final report of the Tax Working Group May 2019
Cabinet paper LEG-19-SUB-0027: Tax Administration (Correction of Errors in Employment Income Information) Regulations 2019 April 2019
Cabinet paper LEG-19-SUB-0006: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two Supplementary Order Papers April 2019
Cabinet paper CAB-19-SUB-0041: Options for taxing the digital economy April 2019
Cabinet paper LEG-18-SUB-0187: Student Loan Scheme (Repayment Threshold) Regulations 2018 April 2019
Cabinet paper LEG-19-SUB-0005: Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019 March 2019
Cabinet paper LEG-19-SUB-0011: Tax Administration (Direct Credit of Income Tax and Gaming Machine Duty Refunds) Order 2019 March 2019
Cabinet paper LEG-19-SUB-0010: Tax Administration (Reportable Jurisdiction for Application of CRS Standard) Amendment Regulations 2019 March 2019
Cabinet paper LEG-19-SUB-0012: Extending the Commissioner of Inland Revenue’s care and management role March 2019