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
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Cabinet paper DEV-20-SUB-0045: Mycoplasma bovis tax issue


Information release for changes to ensure that there are no income tax implications for affected farmers arising from the culling of livestock as a result of Mycoplasma bovis.

The changes are included in the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill, which was introduced to Parliament on 4 June 2020.

Date published 31 August 2020
Documents in this information release
  1. IR2020/035 – Tax policy report: Mycoplasma bovis tax issue (12 February 2020)
  2. DEV-20-SUB-0045 – Cabinet paper: Mycoplasma bovis tax issue (18 March 2020)
  3. DEV-20-SUB-0045 – Regulatory impact assessment: Mycoplasma bovis tax issue (26 February 2020)
  4. DEV-20-MIN-0045 – Minute: Mycoplasma bovis: tax issue (18 March 2020)
Additional information The Cabinet paper was considered by the Cabinet Development Committee on 18 March 2020 and confirmed by Cabinet on 23 March 2020.