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The Government would like your views on detailed proposals to modernise the Tax Administration Act and have a tax system that is simpler to use, fits seamlessly into people’s lives and how businesses operate in the 21st century.

The Government’s 2015 discussion document Making Tax Simpler: Towards a new Tax Administration Act emphasised the importance of the tax system in supporting the Government’s Better Public Services objectives.  It focused on the five core dimensions of the Act – the roles of the Commissioner, taxpayers and tax intermediaries, information collection, and confidentiality. 

Two common themes emerged from the submissions:

  • A need for the Commissioner to have greater flexibility in applying the law – but not at the expense of transparency in her decision-making.
  • The need for greater information sharing within government was recognised – but this should not be detrimental to taxpayer confidentiality.

The Government considered all submissions and has developed further detailed proposals which are the subject of this consultation.

Proposals for modernising the Tax Administration Act

The detailed proposals summarised in this forum (and in the full Discussion Document) will affect a wide range of taxpayers and intermediaries.  In addition, the changes proposed are designed to give the Government flexibility in areas that will be consulted on in future such as improving the administration of individuals’ obligations and social policy (including Working for Families Tax Credits and Child Support).

This forum is your opportunity to have your say on the future of tax administration.  Please consider the proposals and take some time to tell us what you think.  Your views can make a difference to the shape the future of the tax system.

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