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Inland Revenue

Tax Policy

Announcements
PUBLISHED 17 May 2018

Budget 2018

Finance Minister Grant Robertson’s 2018 Budget contains the following tax-related announcements:

Budget allocations to the IRD

- $23.5 million over the next four years to improve Inland Revenue’s ability to ensure outstanding company tax returns are filed.

- $3 million for Inland Revenue to identify legislative opportunities over the next four years to improve tax compliance in specific industries through the use of third party reporting and withholding taxes.

- $4.3 million over four years to implement and administer the recently announced research and development tax credit.

See the Minister of Revenue’s media statement.

Changes to bloodstock tax rules

The Government is proposing that the costs of a stand-out yearling acquired by an investor with an intention of breeding for profit would be deductible as if it were acquired by an existing breeding business. The changes will be introduced into Parliament later this year. See the Minister for Racing’s media statement.

Tax policy work programme

The Government also released its new revenue strategy. The revenue strategy sets out the Government’s objectives for the tax system and tax policy, in the context of its economic and fiscal strategies. As part of this release, the updated tax policy work programme is also being released.


Hon Stuart Nash
Minister of Revenue

17 May 2018

Media statement

Cracking down on tax dodgers and restoring fairness

New initiatives to make the tax system fairer and a crackdown on tax dodgers are expected to provide the Government with an extra $726.3 million of revenue over the next four years, says Revenue Minister Stuart Nash.

“The Coalition Government is committed to being fiscally responsible. Creating more fairness in the tax system is a critical part of this,” says Stuart Nash.

“Extra revenue from cracking down on those dodging their tax obligations, while levelling the playing field, will help the Government address significant under-resourcing of critical public services. We are reducing distortions in the tax system and ensuring everyone pays the right amount of tax.”

“Budget 2018 gives Inland Revenue $31.3 million of operating spending over the next four years, including $23.5 million to ensure outstanding company tax returns are filed. This is expected to recover approximately $183.3 million.

“It also includes $3.0 million of operating funding over the next four years to analyse the potential to improve tax compliance in specific industries through the use of third-party reporting and withholding taxes.

“Recently announced initiatives to reduce distortion in the tax system and boost productivity will also provide more revenue. Ring-fencing rental losses will mean speculators and investors can no longer offset tax losses from residential properties against other income to reduce their tax liabilities.

“This is expected to boost revenue by at least $325 million over four years and further dampen property speculation, while encouraging investment in the productive economy.

“Meanwhile, offshore suppliers of low-value goods will be required to register for, collect and return goods and services tax (GST) just like New Zealand retailers have to. This is estimated to provide $218 million in new revenue over the next four years, and is expected to increase each year as online shopping continues to grow.

“This Government’s plan includes adequately funding health, education and housing, increasing police numbers, and lifting more children out of poverty. We are not changing tax rates. But we do need a tax system that is simple, balanced and fair – where people and businesses comply with their obligations, and where those in similar circumstances pay the same amount.

“Our Tax Working Group is also tasked with making recommendations for a fairer and more balanced tax system. It will report back in early 2019 and no significant changes recommended in the Group’s final report will come into force until after the 2020 election,” says Stuart Nash.


Rt Hon Winston Peters
Deputy Prime Minister
Minister for Racing

17 May 2018

Media statement

Bloodstock tax rules to change

Minister for Racing Winston Peters today announced changes to bloodstock tax rules for the New Zealand racing industry as part of Budget 2018.

“Racing is a significant industry in New Zealand and this measure will provide economic stimulus to many parts of the country. The change will encourage new investment in the breeding industry to make it more financially attractive and increase the quality of this country’s racing stock,” says Winston Peters.

“The Budget allows $4.8 million over the next four years for tax deductions that can be claimed for the costs of high-quality horses acquired with the intention to breed.

“The previous rules around tax write-downs did not serve their original purpose of promoting new investment, as they favoured established breeding businesses rather than attracting new entrants.

“These changes mean that a new investor in the breeding industry will be able to claim tax deductions for the costs of a horse as if they had an existing breeding business. To qualify, the horse must be a standout yearling.

“Quality breeding is the life blood of the thoroughbred racing code. It also helps sustain an iconic New Zealand industry and ensures New Zealand horses can compete with the best in the world.

“I expect the new rules will apply to yearlings acquired from next year’s premier bloodstock sales,” says Winston Peters.