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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 30 August 2022

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

Regulatory impact statements for items 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.