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Inland Revenue

Tax Policy

PUBLISHED 2 April 2024

Special Reports on new measures

Inland Revenue has produced Special Reports on three of the measures in the newly enacted Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 to provide early guidance.


Trustee tax rate

The trustee tax rate has been aligned with the top personal tax rate of 39%. A $10,000 threshold has been introduced to help prevent the over-taxation of lower-income trusts. 

Special report: 39% Trustee tax rate


Further changes to the rules for the platform economy

In March 2023, new GST rules for marketplace operators involved in the supply of ride-sharing/ride-hailing and delivery services for food and beverages, as well as for marketplace operators and listing intermediaries involved in the supply of accommodation services. Additional changes have been made to those rules to ensure the rules are workable and consistent with the policy intent.

Special report: GST on accommodation and transportation services supplied through online marketplaces 


Offshore gambling duty

The new legislation also introduces a new gaming duty. From 1 July 2024, offshore operators will be required to pay a 12% gaming duty,

Special report: Offshore gambling duty


These will be included in full coverage of the new legislation in an upcoming Tax Information Bulletin.