A second Amendment Paper to the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill was released by the Minister of Revenue on 25 March 2026.

An Amendment Paper to the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill was released by the Minister of Revenue on 19 March 2026.

The Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill, introduced on 26 August 2025, was reported back to the House on 9 March 2026. 

Inland Revenue has launched public consultation on proposals to improve the way new loans by companies to shareholders are taxed.

Officials are seeking feedback to gain a better understanding of whether the current tax treatment of both software development expenditure and software as a service (SaaS) customisation and configuration costs leads to the correct outcomes.