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

Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill

 

Regulatory impact assessments for the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill. June 2020.

These cover:

  1. Feasibility and other non-deductible expenditure for incomplete assets (13 September 2019)
  2. GST on telecommunications services (23 October 2019)
  3. GST refunds using credit notes (23 October 2019)
  4. Income tax treatment of leases subject to NZ IFRS 16 (17 October 2019)
  5. Land tax rules review 2019 – habitual buyers and sellers (19 November 2019)
  6. Mycoplasma bovis tax issues (26 February 2020)
  7. Purchase price allocation (supplementary analysis report) (27 May 2020)
Downloads