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 Type Date Downloads
Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 Act December 2004
Taxation (Annual Rates of Income Tax 2004–05) Act 2004 Act December 2004
Taxing securities lending transactions: substance over form Consultation document November 2004
Future information requirements for foreign trusts with New Zealand-resident trustees: amended proposal Consultation document November 2004
Taxation (Base Maintenance and Miscellaneous Provisions) Bill Bill November 2004
Taxation (Base Maintenance and Miscellaneous Provisions) Bill Bill commentary November 2004
Towards Consensus on the Taxation of Investment Income Other November 2004
GST guidelines for recipients of imported services Other October 2004
GST guidelines for working with the new zero-rating rules for financial services Other October 2004
Rewriting the Income Tax Act 1994: Exposure Draft - Part I Consultation document September 2004
Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill Officials' report September 2004
Options for dealing with industry-wide tax evasion Consultation document August 2004
Repairs and maintenance to the tax depreciation rules Consultation document July 2004
Relationships (Statutory References) Bill Bill June 2004
Determination G9C - Financial arrangements that are denominated in a currency other than New Zealand dollars Other June 2004
Taxation (Working for Families) Act 2004 Act June 2004
Determination G14B - Forward contracts for foreign exchange and commodities Other June 2004
Supplementary Order Paper No. 218 - Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill SOP May 2004
Supplementary Order Paper No. 210 - Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill SOP May 2004
Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill Bill commentary March 2004
Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill Bill March 2004
Taxation (Disaster Relief) Act 2004 Act March 2004