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


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Title Date Downloads
Note - Taxation (Neutralising Base Erosion and Profit Shifting) Bill: Drafting error in restricted transfer pricing rule February 2018
The New Zealand tax system and how it compares internationally December 2017
Information sharing agreement between MSD and IRD August 2017
Regulatory stewardship strategy August 2017
Report – Review of section 81BA of the Tax Administration Act 1994 August 2017
BEPS – A summary of the key policy decisions August 2017
BEPS – Policy reports, Cabinet papers and regulatory impact assessments August 2017
Making tax simpler - Cabinet papers April 2017
Making tax simpler - Investment income information: summary of feedback April 2017
AEOI: Request for submissions – reportable jurisdictions March 2017
Automatic exchange of information - technical documents February 2017
Draft guidance on the automatic exchange of information December 2016
Cabinet paper - Transfer pricing and permanent establishments December 2016
AEOI: Request for submissions – excluded entities (non-reporting financial institutions) and excluded accounts lists November 2016
Inland Revenue regulatory management November 2016
Making tax simpler - Better administration of PAYE and GST: Summary of feedback November 2016
PAYE reporting - Better administration of PAYE November 2016
Automatic Exchange of Financial Account Information - Information for financial institutions July 2016
New Zealand’s plan to ensure multinationals pay their fair share of tax June 2016
New Zealand’s taxation framework for inbound investment June 2016
Cabinet paper - Base erosion and profit shifting (BEPS) update June 2016
Making tax simpler - Green paper and Better digital services: summary of feedback November 2015
Technical analysis of certain related parties debt remission September 2015
Tax pooling review - summary December 2014
Tax policy report: Timeline for BEPS-related tax policy work November 2014
Intergovernmental agreement with the United States in regards to FATCA June 2014
Order in Council: Tax Administration (Financial Statements) Order 2014 March 2014
FAQs - Taxation of foreign superannuation February 2014
Fact sheet - Taxation of foreign superannuation February 2014
Tax policy report: Taxation of multinationals October 2013
Briefing for the Incoming Minister of Revenue – 2013 August 2013
Fact sheet - Trans-Tasman portability of retirement savings May 2013
Tax policy report: Taxation of multinationals - update April 2013
Research paper - Cross-government information-sharing to identify, stop or disrupt serious crime April 2013
Savings and investment report March 2013
Tax policy report: Taxation of multinational companies December 2012
Excepted financial arrangements - draft legislation September 2012
Taxation of foreign superannuation - fact sheet July 2012
Elections to exit the herd scheme - fact sheet March 2012
Briefing for the Incoming Minister of Revenue - 2011 February 2012
Supporting children - A summary of feedback on the discussion document July 2011
Earthquake depreciation issues - fact sheet April 2011
Canterbury earthquake - tax fact sheets March 2011
NZ-Australia retirement savings portability agreement - questions and answers July 2009
NZ-Australia retirement savings portability agreement July 2009
Determination E12 March 2009
Briefing for the Incoming Minister of Revenue - 2008 December 2008
Mutual recognition of franking credits and New Zealand imputation credits October 2008
Working for Families Tax Credits: a review of the in-work tax credit and the parental tax credit August 2008
Determination G22A September 2006
Determination G30 March 2006
Briefing for the Incoming Minister of Revenue - 2005 November 2005
Supplementary Order Paper No. 380 - Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Bill June 2005
Towards Consensus on the Taxation of Investment Income November 2004
GST guidelines for working with the new zero-rating rules for financial services October 2004
GST guidelines for recipients of imported services October 2004
Determination G14B - Forward contracts for foreign exchange and commodities June 2004
Determination G9C - Financial arrangements that are denominated in a currency other than New Zealand dollars June 2004
Taking a fixed tax position in a changing world - a personal perspective November 2003
Briefing for the Incoming Minister of Revenue - 2002 - Overview of tax policy August 2002
Financial Reporting Standard No. 13 March 2001
Transfer Pricing Guidelines October 2000
Inquiry into the powers and operations of the Inland Revenue Department - Government response to the FEC report May 2000
Supplementary briefing papers to the incoming Government - 1999 November 1999
Inquiry into the powers and operations of the Inland Revenue Department October 1999
Tax compliance December 1998
Taxing income across international borders - a policy framework July 1991
International tax reform - Full imputation - Part 2 - Report of the Consultative Committee (Volume 1) July 1988
Tax treatment of superannuation - report of the Consultative Committee July 1988
International tax reform - Part 1 - Report of the Consultative Committee March 1988