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Inland Revenue

Tax Policy

Post-implementation review

Issue: Automatic expiration of the provisions in the bill


(Auckland District Law Society)

The provisions should automatically expire in 3-5 years’ time to ensure that there is a mandatory review.


An automatic expiry date is unnecessary and would create uncertainty.

A post implementation review is a recognised part of the generic tax policy process.[1]


That the submission be declined.

Issue: Monitoring and review on an on-going basis


(Chartered Accountants Australia and New Zealand)

The proposed new rules should be monitored and reviewed on an on-going basis to ensure that they are working as intended and that they are consistent with further legislative reform, such as Phase 2 of the Government’s anti-money laundering policy.


As part of generic tax policy process, newly introduced measures are subject to a post-implementation review. In addition, the efficiency and effectiveness of the tax system is monitored by Inland Revenue on an on-going basis.


That the submission be noted.


[1] Further information about the generic tax policy process can be found at