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

Site map

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Browse current and previous tax policy news items by year.


Browse tax policy publications by the year they were published and by the type of publication.

  • Publications by year
  • Publications by type
    • Act: An amendment Act - these were previously published here as soon as they were available. They are now available on the Legislation New Zealand website shortly after enactment.
    • Bill: Copies of tax-related bills setting out proposed changes to the law. We previously published these here as soon as they were available. They are now available on the Legislation New Zealand website shortly after introduction, and at the various tsages of the Parliamentary process.
    • Bill commentary: Commentaries on bills before Parliament explain proposed tax legislation and the policy behind it. They are available as soon as a bill is introduced, in time to be of help to anyone making a submission on a bill.
    • Consultation document: Tax policy consultation documents seek public response to Government and officials' proposals for tax policy reform. They appear at an early stage in the policy formulation process, well before legislation is introduced.
    • Officials' reports: Officials' reports to select committees on submissions received on bills.
    • Other: Other tax policy publications, such as Briefings to the Incoming Minister, determinations and guidelines.
    • Regulatory impact assessments: A regulatory impact assessment (RIA) provides a high-level summary of the problem being addressed, the options and their associated costs and benefits, the consultation undertaken, and the proposed arrangements for implementation and review. These are published either at the time a bill is introduced to Parliament, a regulation is gazetted, or at the time of a Ministerial announcement. Before mid-2017 these were called regulatory impact statements (RISs). For more information see Cabinet's Impact analysis requirements for regulatory proposals.
    • SOP: A Supplementary Order Paper sets out proposed amendments to a bill after it is introduced into Parliament. They are now available on the Legislation New Zealand website shortly after they are tabled in Parliament.
    • Special reports: Reports we publish shortly after a bill is enacted to help affected taxpayers and their advisors understand the consequences of the changes. These are published in advance of an article in the Tax Information Bulletin.


Information about current tax-related bills before Parliament. This includes the timeline for the bill and links to related information, such as tax policy news items, publications, a link to the Parliament web page for a bill and a link to the versions of the bill available on the New Zealand Legislation website.


Information about current proposals we are consulting on. This includes the closing date for submissions and related information, such as tax policy news items, publications and any consultation websites.

Work programme

The latest version of the Government's tax policy work programme. This sets out the projects and issues we are working on for the Government.

Tax treaties

Information about tax agreements and arrangements New Zealand has with other jurisdictions. This includes double tax agreements, tax information exchange agreements, reciprocal arrangements and other agreements.

Information about Policy and Strategy, Inland Revenue

  • About us - information about Policy and Strategy, Inland Revenue.
  • How we develop tax policy - the process we use to develop tax policy - the Generic Tax Policy Process (GTPP).
  • Working for us - information about current vacancies and the type of people we are looking for to work with us.
  • Contacting us - how to contact us.

Information about this site