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


What accessibility standards does this website meet?

This website is designed to be as accessible as possible and meet the New Zealand Government Web Standards 2.0 requirements. If you have any comments on the accessibility of this site, or suggestions as to how we could improve accessibility, please contact us.

How can you use this site without a mouse?

Certain areas of this site have "access keys". Access keys are keyboard shortcuts which allow links within a website to be activated without using the mouse. The exact procedure for activating access keys depends on your operating system and browser.

  • 0 Go to list of access keys
  • 1 Go to homepage
  • 2 Go to Site map
  • 3 Go to Search facility
  • 9 Go to Contacting us
  • [ Go to top of page
  • / Go to

Operating system and browser support for access keys

Using access keys differs according to the operating system and browser you use. Here are instructions for the most commonly used and latest browsers for Windows:

Operating system Function keys
Internet Explorer Hold down the ALT key and select the number/letter/character of the access key, then press ENTER
Google Chrome Hold down the ALT key and select the number/letter/character of the access key
Firefox Hold down the SHIFT key and the ALT key and select the number/letter/character of the access key
Opera Hold down the SHIFT key and the ESC key and then select the number/letter/character of the access key

What formats do we publish content in?

From 2009 onwards most of the content on this website is provided in standard web page format (HTML). We may also publish our publications in portable document format (PDF) and Microsoft Word (DOC) formats as alternatives for reading and printing.

To read and print PDF files you will need a PDF reader such as Adobe Reader, which is available free from the Adobe website.

To read and print Microsoft Word documents you will need either Microsoft Word, a Microsoft Word viewer or an application capable of opening Microsoft Word documents such as LibreOffice.

Some documents may only be available in PDF format. This is usually when:

  • The information is released under the Official Information Act 1982, and the information was scanned or information was marked as withheld.
  • We have published bills, Supplementary Order Papers (SOPs) and Acts on this site as soon as they become available – these are made available by the Parliamentary Counsel Office in standard web page format on the Legislation New Zealand website within set timeframes.
  • A document must be published urgently – we will create a standard web format version as soon as we can.

If you find content that you cannot access, please contact us. We may be able to provide you with the content in an alternative format.