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Inland Revenue

Welcome to Tax Policy

This website contains the latest tax policy updates, including announcements, publications and details on tax-related bills. It also provides information on tax treaties, such as double tax agreements and exchange agreements. Read more
This website contains the latest tax policy updates, including announcements. Read more

Tax policy news

Policy work programme announced
13 November 2024

At a conference for the Young International Fiscal Association last night, the Revenue Minister Simon Watts announced the Government’s tax and social policy work programme. The work programme is designed to support rebuilding the economy and improving fiscal sustainability by simplifying tax, reducing compliance costs, and addressing integrity risks. The work programme is intended to be updated and added to over time.

Consultation on Information sharing between Inland Revenue and the Ministry of Business, Innovation and Employment
30 October 2024

The Government is seeking public feedback on a proposed approved information sharing agreement (AISA) between Inland Revenue and the Ministry of Business, Innovation and Employment (MBIE). The AISA would allow Inland Revenue and MBIE to share prescribed information with the other agency for the benefits outlined in the discussion document.

Consultation on proposed exemption to FamilyBoost income assessment rules
11 September 2024

Public views are sought on a proposed temporary remedy to an error in recent FamilyBoost tax credit legislation. The error affects people who receive schedular payments and incorrectly includes this income in the FamilyBoost income calculations before allowing for claimable business expenses. This would result in a person receiving less, or no FamilyBoost payment. 

Correction to GST adjustment rules to allow refunds
10 September 2024

An Order in Council has been made which corrects a legislative error that prevented GST-registered taxpayers from being able to receive a refund of input tax on certain assets acquired before 1 April 2023 that had a permanent change of use on or after 1 April 2023. The change comes into effect from 10 September and has retrospective effect. This Special Report provides full details of the amendment, and how it can be applied.

New DTA with Slovak Republic and update to Austria DTA
02 September 2024

A new double tax agreement with the Slovak Republic has been ratified, as well as an amendment to the existing double tax agreement with Austria. The agreements have been implemented in New Zealand by Order in Council. 

More News

Information releases

View the latest information releases available (includes Cabinet papers, minutes, and key supporting papers for tax policy related decisions).

Tax Working Group (2017–2019)

For the terms of reference, news, reports, and other information see the Tax Working Group website. (This site is now archived.)

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