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Inland Revenue

Tax Policy

Published 8 September 2022

Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) – Regulatory impact statements

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:

  • Taxation of the gig and sharing economy: GST
  • Taxation of the gig and sharing economy: Information reporting and exchange
  • GST status of statutory and regulatory charges
  • GST apportionment and adjustment rules
  • Cross-border workers tax reform
  • Fringe benefit tax exemption for public transport
  • Comparing options to support build-to-rent.