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
Child support Business Transformation March 2020
Land tax rules review 2019 - habitual buyers and sellers February 2020
Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income January 2020
Business Transformation related KiwiSaver refinements (revised proposal) January 2020
Changes to the PIE regime January 2020
RIAs - Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill June 2019
RIA - Supplementary Order Paper No. 248 - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill June 2019
RIA - GST on low-value imported goods (updated version) June 2019
RIA - Tax Administration (Correction of Errors in Employment Income Information) Regulations 2019 April 2019
RIA - Supplementary Order Paper No. 193 - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill March 2019
RIA - Supplementary Order Paper No. 189 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill February 2019
RIAs - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill December 2018
RIA - Taxation (Research and Development Tax Credits) Bill October 2018
RIA - Supplementary Order Paper No. 135 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill October 2018
RIA - Supplementary Order Paper No. 74 - Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill August 2018
RIAs – Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill June 2018
RIA - Supplementary Order Paper No. 13 - Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill February 2018
RIAs – Taxation (Neutralising Base Erosion and Profit Shifting) Bill December 2017
RIS - Information sharing agreement between IRD and MSD August 2017
RIS - Taxation (Budget Measures: Family Incomes Package) Bill May 2017
RISs - Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill April 2017
RIS - Supplementary Order Paper No. 190 - Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill August 2016
RISs - Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill August 2016
RISs - Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill May 2016
RIS - Tax Administration (Information Sharing with Accident Compensation Corporation) Order 2015 December 2015
RIS - Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill November 2015
RIS - Supplementary Order Paper No. 129 - Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill November 2015
RIS - Taxation (Bright-line Test for Residential Land) Bill August 2015
RISs - Taxation (Transformation: First Phase Simplification and Other Measures) Bill June 2015
RISs - Taxation (Land Information and Offshore Persons Information) Bill June 2015
RIS - KiwiSaver Budget Measures Bill May 2015
RIS - Supplementary Order Paper No. 77 - Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill May 2015
RIS - Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill February 2015
RIS - Supplementary Order Paper No. 455 - Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill May 2014
RIS - Budget Measures (Financial Support for Newborn Children) Bill May 2014
RIS - Budget Measures (Miscellaneous Fiscal Matters) Bill May 2014
RIS - Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill November 2013
RIS - Supplementary Order Paper No. 257 - Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill June 2013
RIS - Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill May 2013
RIS - Supplementary Order Paper No. 167 - Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill December 2012
RIS - Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill September 2012
RIS - Supplementary Order Paper No. 98 - Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill August 2012
RIS - Tax Administration (Information Sharing with Ministry of Social Development) Order 2012 June 2012
RIS - Taxation (Budget Measures) Bill May 2012
RIS - Child Support Amendment Bill November 2011
RISs - Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill September 2011
RISs - Student Loan Scheme Amendment Bill September 2011
RIS - Supplementary Order Paper No. 263 - Taxation (Tax Administration and Remedial Matters) Bill August 2011
RIS - Taxation (Tax Administration and Remedial Matters) Bill July 2011
RIS - Taxation (Annual Rates and Budget Measures) Bill May 2011
RIS - Taxation (Canterbury Earthquake Measures) Bill May 2011
RIS - Supplementary Order Paper No. 220 - Taxation (Tax Administration and Remedial Matters) Bill April 2011
RIS - Canterbury Earthquake (Inland Revenue Acts) Order 2011 March 2011
RIS - Supplementary Order Paper No. 200 - Student Loan Scheme Bill December 2010
RIS - Supplementary Order Paper No. 187 - Taxation (GST and Remedial Matters) Bill December 2010
RIS - Taxation (Tax Administration and Remedial Matters) Bill November 2010
RIS - Abolition of gift duty November 2010
RIS - Taxation (International Investment and Remedial Matters) Bill October 2010
RIS - Student Loan Scheme Bill August 2010
RIS - Taxation (Income-sharing Tax Credit) Bill August 2010
RIS - Taxation (GST and Remedial Matters) Bill August 2010
RIS - Taxation (Budget Measures) Bill May 2010
RIS - Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Bill November 2009
RIS - Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill May 2002
RIS - Taxation (Relief, Refunds and Miscellaneous Provisions) Bill December 2001