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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Bill commentary
Published 8 September 2022

Commentary on the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2)

Commentary on proposed amendments included in the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2), introduced to Parliament on 8 September 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 status of statutory and regulatory charges
  4. GST apportionment and adjustment rules
  5. Cross-border workers tax reform
  6. Fringe benefit tax exemption for public transport
  7. Comparing options to support build-to-rent.