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

Select a year to display publications:

2016 - 2015 - 2014 - 2013 - 2012 - 2011 - 2010 - 2009 - 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000 - 1999 - 1998 - 1997 - 1991 - 1988 - 1987
Title Type Date Downloads
Addressing hybrid mismatch arrangements Consultation document September 2016
Tax treatment of employee share schemes – further consultation Consultation document September 2016
RIS - Supplementary Order Paper No. 190 - Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill RIS August 2016
Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill Bill commentary August 2016
RISs - Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill RIS August 2016
Automatic Exchange of Financial Account Information - Information for financial institutions Other July 2016
Special report on simplifying the collection of tax on employee share schemes Special report July 2016
Making tax simpler - Investment income information Consultation document July 2016
New Zealand’s taxation framework for inbound investment Other June 2016
New Zealand’s plan to ensure multinationals pay their fair share of tax Other June 2016
Cabinet paper - Base erosion and profit shifting (BEPS) update Other June 2016
Special report on residential land withholding tax Special report June 2016
Special report on GST on cross-border supplies of remote services Special report May 2016
Taxation of employee share schemes Consultation document May 2016
RISs - Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill RIS May 2016
Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill Bill commentary May 2016
Making tax simpler - Better business tax Consultation document April 2016
Special report on the “cash out” of research and development tax losses Special report April 2016
Taxation (Transformation: First Phase Simplification and Other Measures) Bill Officials' report March 2016
Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill Officials' report March 2016
Implementing the global standard on automatic exchange of information Consultation document February 2016