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
Special report on employee allowances July 2014
Special report on the cheque duty repeal June 2014
Special report on the taxation of foreign superannuation April 2014
Special report on lease inducement and lease surrender payments August 2013
Special report on mixed-use assets August 2013
Special report on controlled foreign company rules November 2012
Special report on Canterbury earthquake-related measures November 2012
Special report on gift duty abolition September 2011
Special report on foreign investment PIEs September 2011
Taxation (Canterbury Earthquake Measures) Act 2011 - special report May 2011
New look-through company rules December 2010
Changes to qualifying company rules December 2010
Changes to the GST rules December 2010
Further proposed changes to the Goods and Service Act 1985 to help businesses transition to the new GST rate August 2010
Guide to the tax changes proposed in the Taxation (Budget Measures) Bill May 2010
Special report on new definitions of associated persons October 2009
Special report on GST changes relating to the Emissions Trading Scheme October 2009
Special report on the new rules for taxing controlled foreign companies and foreign dividends October 2009
Special report on remedial amendments to the research and development tax credit October 2009
Special report on payroll giving - a new tax credit October 2009
Special report on use-of-money interest rates and underpayment rate method changes June 2009
Special report on business tax measures included the Taxation (Business Tax Measures) Bill February 2009
Special report on research and development tax credit repeal December 2008
Special report on the new KiwiSaver legislation December 2007
Special report on research and development tax credit legislation December 2007
Special report on how the new offshore investment tax rules apply to individuals and family trusts February 2007
Special report on new tax rules for offshore portfolio investment in shares February 2007
Special report on the GST treatment of tokens, stamps and vouchers April 2001
A special report on the GST changes October 2000
Special report on the new multi-rate fringe benefit tax September 2000
Special report on the new superannuation fund withdrawal tax September 2000