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

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Note: Information releases are not shown in the list of publications by year - see information releases.

2020 - 2019 - 2018 - 2017 - 2016 - 2015 - 2014 - 2013 - 2012 - 2011 - 2010 - 2009 - 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000 - 1999 - 1998 - 1997 - 1995 - 1991 - 1989 - 1988 - 1987
Title Type Date Downloads
Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill Officials' report December 2019
Proposed changes to the income tax treatment of leases where IFRS 16 applies Other December 2019
Purchase price allocation Consultation document December 2019
Draft determination G31 - NZX Milk Price Futures Contracts: an expected value approach Other November 2019
Holding costs for privately used land that is taxable on sale Consultation document October 2019
Habitual buying and selling of land Consultation document September 2019
Special report on GST on low-value imported goods Special report August 2019
Tax and social policy engagement framework Other August 2019
Extending tax exemption for non-resident oil rig and seismic vessel operators Regulatory impact assessment July 2019
Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill Bill commentary June 2019
RIA Pack – Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill Regulatory impact assessment June 2019
Collection of IRD numbers for the transfer of main homes Regulatory impact assessment June 2019
GST on low-value imported goods (updated version) Regulatory impact assessment June 2019
Options for taxing the digital economy Consultation document June 2019
Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill Officials' report May 2019
Australia and New Zealand's administrative approach to MLI Article 4(1) Other May 2019
2019 GST on telecommunications services - Fact sheet Other May 2019
GST on telecommunications services Consultation document May 2019
Final special reports on BEPS Special report April 2019
Special report on the taxation of bloodstock Special report April 2019
Special report on simplifying tax administration - individuals' income tax Special report April 2019
Modernising the correction of errors in PAYE information Regulatory impact assessment April 2019
Taxation (Research and Develop Tax Credits) Bill Officials' report April 2019
Making Tax Simpler: Proposals for modernising the Tax Administration Act - flexibility for dealing with legislative anomalies Regulatory impact assessment March 2019
RIA - Supplementary Order Paper No. 189 - Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill Regulatory impact assessment February 2019
Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Bill Officials' report January 2019