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Inland Revenue

Tax Policy

Last updated 6 May 2022
Closing date 22 April 2022

Status Complete

Tax administration in a digital world

Inland Revenue officials are seeking feedback on possible policy changes required to support a more digital tax system.

An officials' issues paper, Tax administration in a digital world, covers specific areas that officials would like feedback on, including:

  • The regulatory framework applying to external parties, including intermediaries and other entities which interact with the tax and payments system.
  • The rules, frameworks and scope of data sharing.
  • How tax legislation could support a more digital future.

The issues paper also covers the frameworks that we can use when considering policy changes, and what the shift to digital could mean for a more digital tax system, taxpayers, Inland Revenue, and digital inclusion.

Submissions close on 31 March 2022.*

* Note: On 21 March 2022, the closing date for submissions was extended from 31 March 2022 to 22 April 2022. Submissions are now closed.