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
Special report on GST on low-value imported goods Special report August 2019
Tax and social policy engagement framework Other August 2019
Cabinet paper DEV-19-SUB-0119: Extending refundability for the Research and Development Tax Incentive Information release July 2019
Tax Working Group papers Information release July 2019
Cabinet paper DEV-19-SUB-0110: Options for taxing the digital economy Information release July 2019
Cabinet paper LEG-19-SUB-0096: Taxation (Use of Money Interest Rates) Amendment Regulations 2019 Information release July 2019
Cabinet paper DEV-19-SUB-0151: Non-resident oil rig and seismic vessel operators: extension of tax exemption Information release July 2019
Cabinet paper SWC-19-SUB-0014: Student loan Business Transformation policy changes for 2020 Information release July 2019
Cabinet paper DEV-19-SUB-0058: Overseas donee status: new additions for inclusion in the next available taxation bill Information release July 2019
Cabinet paper DEV-19-SUB-0038: Business Transformation: KiwiSaver policy changes for inclusion in the next omnibus taxation bill Information release July 2019
Cabinet paper LEG-19-SUB-0087: Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill: Approval for introduction Information release July 2019
Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill Bill commentary June 2019
RIAs - Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill Regulatory impact assessment June 2019
Cabinet paper LEG-19-SUB-0066: Orders in Council for New Zealand Green Investment Finance Limited Information release June 2019
RIA - Supplementary Order Paper No. 248 - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill Regulatory impact assessment June 2019
Cabinet paper LEG-19-SUB-0078: Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill: Approval for release of Supplementary Order Paper Information release June 2019
Cabinet paper DEV-19-SUB-0127: Collection of IRD numbers for the transfer of main homes Information release June 2019
Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date Information release June 2019
RIA - GST on low-value imported goods (updated version) Regulatory impact assessment June 2019
Cabinet paper CAB-19-SUB-0176: Government response to the Tax Working Group Information release June 2019
Options for taxing the digital economy Consultation document June 2019
Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill Officials' report May 2019
Australia and New Zealand's administrative approach to MLI Article 4(1) Other May 2019
2019 GST on telecommunications services - Fact sheet Other May 2019
GST on telecommunications services Consultation document May 2019
Cabinet paper CAB-19-SUB-0042: Final report of the Tax Working Group Information release May 2019
Final special reports on BEPS Special report April 2019
Special report on simplifying tax administration - individuals' income tax Special report April 2019
Special report on the taxation of bloodstock Special report April 2019
Cabinet paper LEG-19-SUB-0027: Tax Administration (Correction of Errors in Employment Income Information) Regulations 2019 Information release April 2019
RIA - Tax Administration (Correction of Errors in Employment Income Information) Regulations 2019 Regulatory impact assessment April 2019
Cabinet paper LEG-19-SUB-0006: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two Supplementary Order Papers Information release April 2019
Taxation (Research and Develop Tax Credits) Bill Officials' report April 2019
Cabinet paper CAB-19-SUB-0041: Options for taxing the digital economy Information release April 2019
Cabinet paper LEG-18-SUB-0187: Student Loan Scheme (Repayment Threshold) Regulations 2018 Information release April 2019
Cabinet paper LEG-19-SUB-0005: Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019 Information release March 2019
Cabinet paper LEG-19-SUB-0010: Tax Administration (Reportable Jurisdiction for Application of CRS Standard) Amendment Regulations 2019 Information release March 2019
Cabinet paper LEG-19-SUB-0011: Tax Administration (Direct Credit of Income Tax and Gaming Machine Duty Refunds) Order 2019 Information release March 2019
RIA - Supplementary Order Paper No. 193 - Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill Regulatory impact assessment March 2019
Cabinet paper LEG-19-SUB-0012: Extending the Commissioner of Inland Revenue’s care and management role Information release March 2019
RIA - Supplementary Order Paper No. 189 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill Regulatory impact assessment February 2019
Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill Officials' report January 2019