Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements


Browse publications by: Year Type
Title Date Downloads
Cabinet paper DEV-20-SUB-0005: GST policy issues – an officials' issues paper February 2020
Cabinet paper DEV-19-SUB-0352: Amendments to the tax rules for land February 2020
Cabinet paper DEV-19-SUB-0258: PIE, KiwiSaver, and student loan changes made to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill January 2020
Cabinet paper LEG-19-SUB-0193: Student Loan Scheme (Repayment Threshold) Regulations 2019 January 2020
Cabinet paper DEV-19-SUB-0336: Purchase price allocation - release of officials' issues paper January 2020
Cabinet paper SWC-19-SUB-0111: Signature and ratification of the Hague Convention on the International Recovery of Child Support and Other Forms of Family Maintenance January 2020
Cabinet paper LEG-19-SUB-0149: Provincial Growth Fund Limited Orders in Council January 2020
Early access to KiwiSaver for people with life-shortening congenital conditions January 2020
Cabinet paper LEG-19-SUB-0180: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2019 December 2019
Cabinet paper LEG-19-SUB-0179: Income Tax (Minimum Family Tax Credit) Order 2019 December 2019
Cabinet paper SWC-19-SUB-0128: Extending the serious crime information sharing agreement December 2019
Cabinet paper DEV-19-SUB-0255: Tax initiatives to support the Government's Economic Plan December 2019
Cabinet paper DEV-19-SUB-0299: Income tax treatment of leases subject to International Financial Reporting Standards December 2019
Cabinet paper LEG-19-SUB-0148: Double Tax Agreements (China) Order 2019 November 2019
Cabinet paper ERS-19-SUB-0014: Amending protocols to tax treaties with Switzerland and Guernsey October 2019
Cabinet paper LEG-19-SUB-0115: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2018–19 Income Year) Order 2019 September 2019
Cabinet paper DEV-19-SUB-0203: Refresh of the Government's tax policy work programme for 2019/20 September 2019
Cabinet paper DEV-19-SUB-0119: Extending refundability for the Research and Development Tax Incentive July 2019
Tax Working Group papers July 2019
Cabinet paper LEG-19-SUB-0096: Taxation (Use of Money Interest Rates) Amendment Regulations 2019 July 2019
Cabinet paper DEV-19-SUB-0110: Options for taxing the digital economy July 2019
Cabinet paper DEV-19-SUB-0151: Non-resident oil rig and seismic vessel operators: extension of tax exemption July 2019
Cabinet paper LEG-19-SUB-0087: Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill: Approval for introduction July 2019
Cabinet paper SWC-19-SUB-0014: Student loan Business Transformation policy changes for 2020 July 2019
Cabinet paper DEV-19-SUB-0038: Business Transformation: KiwiSaver policy changes for inclusion in the next omnibus taxation bill July 2019
Cabinet paper DEV-19-SUB-0058: Overseas donee status: new additions for inclusion in the next available taxation bill July 2019
Cabinet paper LEG-19-SUB-0066: Orders in Council for New Zealand Green Investment Finance Limited June 2019
Cabinet paper LEG-19-SUB-0078: Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill: Approval for release of Supplementary Order Paper June 2019
Cabinet paper DEV-19-SUB-0127: Collection of IRD numbers for the transfer of main homes June 2019
Cabinet paper DEV-19-SUB-0153: GST on low-value imported goods: application date June 2019
Cabinet paper CAB-19-SUB-0176: Government response to the Tax Working Group June 2019
Cabinet paper CAB-19-SUB-0042: Final report of the Tax Working Group May 2019
Cabinet paper LEG-19-SUB-0027: Tax Administration (Correction of Errors in Employment Income Information) Regulations 2019 April 2019
Cabinet paper LEG-19-SUB-0006: Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill: Two Supplementary Order Papers April 2019
Cabinet paper CAB-19-SUB-0041: Options for taxing the digital economy April 2019
Cabinet paper LEG-18-SUB-0187: Student Loan Scheme (Repayment Threshold) Regulations 2018 April 2019
Cabinet paper LEG-19-SUB-0005: Taxation (New Due Date for New and Increased Assessments) Commencement Order 2019 March 2019
Cabinet paper LEG-19-SUB-0011: Tax Administration (Direct Credit of Income Tax and Gaming Machine Duty Refunds) Order 2019 March 2019
Cabinet paper LEG-19-SUB-0010: Tax Administration (Reportable Jurisdiction for Application of CRS Standard) Amendment Regulations 2019 March 2019
Cabinet paper LEG-19-SUB-0012: Extending the Commissioner of Inland Revenue’s care and management role March 2019