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

Publications

Browse publications by: Year Type
Title Date Downloads
Feasibility and other non-deductible expenditure for incomplete assets August 2020
GST refunds using credit notes August 2020
Purchase price allocation August 2020
Mycoplasma bovis tax issue August 2020
GST on telecommunications services August 2020
Income tax treatment of leases subject to NZ IFRS 16 August 2020
Repeal of child support incremental penalties and simplification of penalty write-off rules July 2020
Review of Unclaimed Money Act June 2020
RIA Pack – Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill June 2020
Child support Business Transformation March 2020
Land tax rules review 2019 – habitual buyers and sellers February 2020
Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income January 2020
Business Transformation related KiwiSaver refinements (revised proposal) January 2020
Changes to the PIE regime January 2020
Extending tax exemption for non-resident oil rig and seismic vessel operators July 2019
RIA Pack – Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill June 2019
Collection of IRD numbers for the transfer of main homes June 2019
GST on low-value imported goods (updated version) June 2019
Modernising the correction of errors in PAYE information April 2019
Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies March 2019
RIA - Supplementary Order Paper No. 189 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill February 2019
RIA Pack – Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill December 2018
RIA - Taxation (Research and Development Tax Credits) Bill October 2018
RIA - Supplementary Order Paper No. 135 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill October 2018
RIA - Supplementary Order Paper No. 74 - Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill August 2018
RIA Pack – Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill June 2018
RIA - Supplementary Order Paper No. 13 - Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill February 2018
RIA Pack – Taxation (Neutralising Base Erosion and Profit Shifting) Bill December 2017
Information sharing agreement between IRD and MSD August 2017
RIS - Taxation (Budget Measures: Family Incomes Package) Bill May 2017
RIS Pack – Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill April 2017
RIS - Supplementary Order Paper No. 190 - Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill August 2016
RIS Pack – Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill August 2016
RIS Pack – Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill May 2016
RIS - Tax Administration (Information Sharing with Accident Compensation Corporation) Order 2015 December 2015
RIS Pack – Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill November 2015
RIS - Supplementary Order Paper No. 129 - Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill November 2015
RIS - Taxation (Bright-line Test for Residential Land) Bill August 2015
RIS Pack – Taxation (Transformation: First Phase Simplification and Other Measures) Bill June 2015
RIS Pack – Taxation (Land Information and Offshore Persons Information) Bill June 2015
RIS - KiwiSaver Budget Measures Bill May 2015
RIS - Supplementary Order Paper No. 77 - Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill May 2015
RIS Pack – Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill February 2015
RIS - Supplementary Order Paper No. 455 - Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill May 2014
RIS - Budget Measures (Financial Support for Newborn Children) Bill May 2014
RIS - Budget Measures (Miscellaneous Fiscal Matters) Bill May 2014
RIS Pack – Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill November 2013
RIS - Supplementary Order Paper No. 257 - Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill June 2013
RIS Pack – Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill May 2013
RIS - Supplementary Order Paper No. 167 - Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill December 2012
RIS Pack – Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill September 2012
RIS Pack – Supplementary Order Paper No. 98 - Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill August 2012
RIS - Tax Administration (Information Sharing with Ministry of Social Development) Order 2012 June 2012
RIS Pack – Taxation (Budget Measures) Bill May 2012
RIS - Child Support Amendment Bill November 2011
RIS Pack – Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill September 2011
RIS Pack – Student Loan Scheme Amendment Bill September 2011
RIS - Supplementary Order Paper No. 263 - Taxation (Tax Administration and Remedial Matters) Bill August 2011
RIS - Taxation (Tax Administration and Remedial Matters) Bill July 2011
RIS Pack – Taxation (Annual Rates and Budget Measures) Bill May 2011
RIS - Taxation (Canterbury Earthquake Measures) Bill May 2011
RIS - Supplementary Order Paper No. 220 - Taxation (Tax Administration and Remedial Matters) Bill April 2011
RIS - Canterbury Earthquake (Inland Revenue Acts) Order 2011 March 2011
RIS - Supplementary Order Paper No. 200 - Student Loan Scheme Bill December 2010
RIS Pack – Supplementary Order Paper No. 187 - Taxation (GST and Remedial Matters) Bill December 2010
RIS Pack – Taxation (Tax Administration and Remedial Matters) Bill November 2010
RIS - Abolition of gift duty November 2010
RIS Pack – Taxation (International Investment and Remedial Matters) Bill October 2010
RIS Pack – Student Loan Scheme Bill August 2010
RIS - Taxation (Income-sharing Tax Credit) Bill August 2010
RIS Pack – Taxation (GST and Remedial Matters) Bill August 2010
RIS - Taxation (Budget Measures) Bill May 2010
RIS - Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Bill November 2009
RIS - Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill May 2002
RIS - Taxation (Relief, Refunds and Miscellaneous Provisions) Bill December 2001