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
RIA - Taxation (Research and Development Tax Credits) Bill RIS October 2018
Taxation (Research and Development Tax Credits) Bill Bill commentary October 2018
Fact sheet and Q&A – GST on low-value imported goods Other October 2018
RIA - Supplementary Order Paper No. 135 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill RIS October 2018
Targeting serious crime: extending information sharing Consultation document September 2018
GST on low-value imported goods – submissions Other September 2018
Research and development tax credit - policy reports and briefing notes Other September 2018
RIA - Supplementary Order Paper No. 74 - Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill RIS August 2018
Making tax simpler – Proposals for modernising the Tax Administration Act: summary of submissions Other June 2018
Making tax simpler - Cabinet papers Other June 2018
Making tax simpler – Towards a new Tax Administration Act: summary of submissions Other June 2018
Making tax simpler – Better administration of individuals’ income tax: summary of feedback Other June 2018
RIAs – Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill RIS June 2018
Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill Bill commentary June 2018
GST on assets sold by non-profit bodies Consultation document May 2018
Taxation (Neutralising Base Erosion and Profit Shifting) Bill Officials' report May 2018
Special report on PAYE reporting changes and changes to the payroll subsidy scheme Special report May 2018
Special report on the provision of IRD numbers to Portfolio Investment Entities Special report May 2018
Special report on employee share schemes Special report May 2018
Special report on the extension of the bright-line test to five years Special report May 2018
GST on low-value imported goods – an offshore supplier registration system Consultation document May 2018
Ring-fencing rental losses Consultation document March 2018
Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill Officials' report February 2018
Note - Taxation (Neutralising Base Erosion and Profit Shifting) Bill: Drafting error in restricted transfer pricing rule Other February 2018
RIA - Supplementary Order Paper No. 13 - Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill RIS February 2018