Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 3 November 2022

Information release - Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2)

Information release for items included in the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2), introduced to Parliament on the 8 September 2022.

Documents in this information release

1. IR2022/065 - Tax policy report: Overseas donee Status: New additions for the next available taxation bill (17 February 2022)

2. DEV-22-SUB-0050 - Cabinet Paper: Overseas Donee Status: New Additions for the Next Omnibus Taxation Bill (30 March 2022)

3. DEV-22-MIN-0050 - Minute: Overseas Donee Status: Additions for the Next Omnibus Taxation Bill (30 March 2022)

4. CAB-22-MIN-0105 - Minute: Report of the Cabinet Economic Development Committee: Period Ended 1 April 2022 (4 April 2022)

5. IR2022/158 - Tax policy report: Fringe benefit tax and public transport (7 April 2022)

6. IR2022/191 - Tax policy report: GST status of statutory and regulatory charges (28 April 2022)

7. IR2022/079 - Tax policy report: Remedials for foreign trusts: policy approval (5 May 2022)

8. IR2022/255 - Tax policy report: Non-fiscal remedial items for the August 2022 omnibus taxation bill (12 May 2022)

9. IR2022/269 - Tax policy report: GST apportionment simplification – policy decisions and Cabinet paper(26 May 2022)

10. IR2022/275 - Tax policy report: Cabinet paper – Omnibus policy measures for inclusion in the August 2022 taxation bill (26 May 2022)

11. IR2022/248 MBIE2122-4074 - Tax policy report: Priority accorded to KiwiSaver employer contributions (1 June 2022)

12. IR2022/282 - Tax policy report: Remedials with fiscals for inclusion in the August 2022 taxation bill (2 June 2022)

13. IR2022/262 - Tax policy report: Final policy decisions following public consultation on the taxation of the gig and sharing economy (10 June 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available

14. IR2022/293 - Tax policy report: Housing remedials for August 2022 tax bill (10 June 2022)

15. IR2022/312 - Tax policy report: Network expenditure tax treatment: Remedial recommendations (16 June 2022)

16. IR2022/315 - Tax policy report: R&D Tax Incentive: Notification of changes in activities (16 June 2022)

17. IR2022/318 - Tax policy report: Allocation of subdivided land and unit titles among co-owners under the bright-line test and land-sale rules (17 June 2022)

18. DEV-22-SUB-0132 - Cabinet paper: Measures for Inclusion in the 2022 Omnibus Tax Bill (22 June 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available 

19. DEV-22-MIN-0132 - Minute: Measures for Inclusion in the 2022 Omnibus Tax Bill (22 June 2022)

20. DEV-22-SUB-0135 - Cabinet paper: Simplifying GST Apportionment Rules (2 June 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available 

21. DEV-22-MIN-0135 - Minute: Simplifying GST Apportionment Rules (22 June 2022)

22. IR2022/221 BRF21/22051318 - Tax policy report: Comparing options to support build-to-rent (23 June 2022)

23. CAB-22-MIN-0242 - Minute: Report of the Cabinet Economic Development Committee: Period Ended 24 June 2022 (27 June 2022)

24. BN2022/339 - Briefing note: Trust resettlements and rollover relief for land transferred out of a trust to a settlor (28 June 2022)

25. CBC-22-SUB-0037 - Cabinet paper: Final policy decisions on the role of digital platforms in the taxation of the gig and sharing economy (4 July 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available 

26. CBC-22-MIN-0037 - Minute: The Role of Digital Platforms in the Taxation of the Gig and Sharing Economy: Final Policy Decisions (4 July 2022)

27. CAB-22-MIN-0266 - Minute: Report of the Cabinet Business Committee: Period Ended 8 July 2022 (25 July 2022)

28. DEV-22-SUB-0163 - Cabinet paper: Exemption from Interest Limitation for Build-to-Rent Assets (27 July 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available 

29. DEV-22-MIN-0163 - Minute: Exemption from Interest Limitation for Build-to-Rent Assets (27 July 2022)

30. CAB-22-MIN-0280 - Minute: Report of the Cabinet Economic Development Committee: Period Ended 29 July 2022 (1 August 2022)

31. IR2022/354 - Tax policy report: Draft Cabinet paper – Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill: Approval for introduction (3 August 2022)

32. LEG-22-SUB-0139 - Cabinet Paper: Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill: Approval for Introduction (25 August 2022)

33. LEG-22-MIN-0139 - Minute: Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill: Approval for Introduction (25 August 2022)

34. CAB-22-MIN-0346 - Minute: Report of the Cabinet Legislation Committee: Period Ended 26 August 2022 (29 August 2022)

35. IR2022/414 - Tax policy report: Introduction of the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) (1 September 2022)

36. CAB-22-SUB-0364 - Cabinet paper: Introduction of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (5 September 2022)

37. CAB-22-MIN-0364 - Minute: Introduction of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (5 September 2022)
Additional information

The Cabinet paper Overseas Donee Status: Additions for the Next Omnibus Taxation Bill (DEV-22-SUB-0050) was considered by the Cabinet Economic Development Committee on 30 March 2022 and confirmed by Cabinet on 4 April 2022.

The Cabinet paper Measures for Inclusion in the 2022 Omnibus Tax Bill (DEV-22-SUB-0132) was considered by the Cabinet Economic Development Committee on 22 June 2022 and confirmed by Cabinet on 27 June 2022.

The Cabinet paper Simplifying GST Apportionment Rules (DEV-22-SUB-0135) was considered by the Cabinet Economic Development Committee on 22 June 2022 and confirmed by Cabinet on 27 June 2022.

The Cabinet paper Final policy decisions on the role of digital platforms in the taxation of the gig and sharing economy (CBC-22-SUB-0037) was considered by the Cabinet Business Committee on 4 July 2022 and confirmed by Cabinet on 25 July 2022.

The Cabinet paper Exemption from Interest Limitation for Build-to-Rent Assets (DEV-22-SUB-0163) was considered by the Cabinet Economic Development Committee on 27 July 2022 and confirmed by Cabinet on 1 August 2022.

The Cabinet paper Introduction of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (CAB-22-SUB-0364) was considered by Cabinet on Monday 5 September 2022.

Seven attachments to Cabinet papers are not included in this information release as they are publicly available:
  • Cross-border workers tax reform (25 May 2022)
  • Taxation of the gig and sharing economy: GST (25 May 2022)
  • Taxation of the gig and sharing economy: Information reporting an exchange (25 May 2022)
  • GST status of statutory and regulatory charges (26 May 2022)
  • GST apportionment and adjustment rules (26 May 2022)
  • Fringe benefit tax exemption for public transport (31 May 2022)
  • Comparing option to support build-to-rent (20 June 2022)