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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2017 - 2016 - 2015 - 2014 - 2013 - 2012 - 2011 - 2010 - 2009 - 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000 - 1999 - 1998 - 1997 - 1995 - 1991 - 1988 - 1987
Title Type Date Downloads
New look-through company rules Special report December 2010
Changes to qualifying company rules Special report December 2010
Changes to the GST rules Special report December 2010
RIS - Supplementary Order Paper No. 200 - Student Loan Scheme Bill RIS December 2010
Supplementary Order Paper No. 200 - Student Loan Scheme Bill SOP December 2010
Supplementary Order Paper No. 187 - Taxation (GST and Remedial Matters) Bill SOP December 2010
RIS - Supplementary Order Paper No. 187 - Taxation (GST and Remedial Matters) Bill RIS December 2010
Taxation (Tax Administration and Remedial Matters) Bill Bill commentary November 2010
Taxation (Tax Administration and Remedial Matters) Bill Bill November 2010
RIS - Taxation (Tax Administration and Remedial Matters) Bill RIS November 2010
Taxation (GST and Remedial Matters) Bill Officials' report November 2010
Taxation (GST and Remedial Matters) Bill - as reported back Bill November 2010
RIS - Abolition of gift duty RIS November 2010
Taxation (International Investment and Remedial Matters) Bill Bill commentary October 2010
RIS - Taxation (International Investment and Remedial Matters) Bill RIS October 2010
Taxation (International Investment and Remedial Matters) Bill Bill October 2010
Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 Act September 2010
Supporting children Consultation document September 2010
Social assistance integrity: defining family income Consultation document August 2010
Student Loan Scheme Bill Bill commentary August 2010
Student Loan Scheme Bill Bill August 2010
RIS - Student Loan Scheme Bill RIS August 2010
RIS - Taxation (Income-sharing Tax Credit) Bill RIS August 2010
Taxation (Income-sharing Tax Credit) Bill Bill commentary August 2010
Taxation (Income-sharing Tax Credit) Bill Bill August 2010
Post-budget depreciation issues Consultation document August 2010
Further proposed changes to the Goods and Service Act 1985 to help businesses transition to the new GST rate Special report August 2010
RIS - Taxation (GST and Remedial Matters) Bill RIS August 2010
Taxation (GST and Remedial Matters) Bill Bill August 2010
Taxation (GST and Remedial Matters) Bill Bill commentary August 2010
Disputes: a review Consultation document July 2010
Making tax easier Consultation document June 2010
Taxation (Budget Measures) Act 2010 Act May 2010
RIS - Taxation (Budget Measures) Bill RIS May 2010
Qualifying companies: implementation of flow-through tax treatment Consultation document May 2010
Taxation (Budget Measures) Bill Bill May 2010
Guide to the tax changes proposed in the Taxation (Budget Measures) Bill Special report May 2010
Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Bill Officials' report May 2010
Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Bill - as reported back Bill May 2010
Allowing a zero percent tax rate for non-residents investing in a PIE Consultation document April 2010
New Zealand's International Tax Review: extending the active income exemption to non-portfolio FIFs Consultation document March 2010