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Inland Revenue

Tax Policy

Information release
Published 7 September 2023

Taxation Principles Reporting Bill

Information release of documents related to the tax principles project.

 

Documents in this information release

    1. IR2021/407 – Report: Establishing a reporting framework in a Tax Principles Act (24 September 2021)

    2. IR2022/099 – Report: Further advice: Establishing a reporting framework in a Tax Principles Act (22 March 2022)

    3. IR2022/295 – Report: Cabinet paper and Discussion document - Establishing a reporting framework in a Tax Principles Act (3 June 2022)

    3.1 CBC-22-SUB-0041 – Cabinet paper: Establishing a Reporting Framework in a Tax Principles Act: Release of Discussion document (15 August 2022)

    3.2 CBC-22-MIN-0041 – Minute: Establishing a Reporting Framework in a Tax Principles Act: Release of Discussion document (15 August 2022)

    Discussion document: A Tax Principles Act: a reporting framework informed by tax principles - A Government discussion document (August 2022)

    4. IR2023/070 – Report: Draft Cabinet paper - Establishing a reporting framework in a Tax Principles Act (28 February 2023)

    4.1 DEV-23-SUB-0067 – Cabinet paper: Establishing a reporting framework in a Tax Principles Act (3 May 2023)

    4.2 DEV-23-MIN-0067 – Minute: Establishing a reporting framework in a Tax Principles Act (3 May 2023)

    5. IR2023/136 – Report: Tax Principles Bill: additional advice (18 April 2023)

    6. IR2023/144 – Report: Draft Cabinet Legislation Committee paper: Establishing a reporting framework in a Tax Principles Act (26 April 2023)

    6.1 LEG-23-SUB-0054 – Cabinet paper: Taxation Principles Reporting Bill: Approval for introduction (11 May 2023)

    6.2 LEG-23-MIN-0054 – Minute: Taxation Principles Reporting Bill: Approval for introduction (11 May 2023)

    7. IR2023/195 – Report: Summary of submissions and recommended changes for the officials' report for the Taxation Principles Bill (20 June 2023)

    8. IR2023/119 – Report: Reassessment of Bill Bids for the 2023 Legislation Programme (12 April 2023)

    Attachment to IR2023/119 (12 April 2023)

    9. IR2022/476 – Report: Draft Submission to Cabinet Legislation Committee for bids on the 2023 Legislation Programme (9 November 2022)

    Bill ranking list (November 2022)

    Cabinet paper: Tax Principles Bil: request for Priority in the 2023 Legislation Programme (November 2022)

Additional information

The Cabinet paper Establishing a Reporting Framework in a Tax Principles Act was considered by the Cabinet Business Committee on 15 August 2022 and confirmed by Cabinet on 22 August 2022.

The Cabinet paper Establishing a Reporting Framework in a Tax Principles Act was considered by the Cabinet Economic Development Committee on 3 May 2023 and confirmed by Cabinet on 8 May 2023

The Cabinet paper Taxation Principles Reporting Bill: Approval for Introduction was considered by the Cabinet Legislation Committee on 11 May 2023 and confirmed by Cabinet on 15 May 2023.