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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 8 September 2022

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

Regulatory impact statements for items 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.