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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Bill commentary
Published 30 August 2022

Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill

Commentary on proposed amendments included in the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill, introduced to Parliament on 30 August 2022.

These cover:

  1. Taxation of the gig and sharing economy: GST
  2. Taxation of the gig and sharing economy: Information reporting and exchange
  3. GST on management services supplied to managed funds
  4. GST status of statutory and regulatory charges
  5. GST apportionment and adjustment rules
  6. Cross-border workers tax reform
  7. Fringe benefit tax exemption for public transport
  8. Comparing options to support build-to-rent.