Contents
1. Introduction
2. The purpose of this strategy
3. How Inland Revenue meets its stewardship obligations
- Inland Revenue’s strategic direction
- The Generic Tax Policy Process and tax policy work programme
- Regulatory impact analysis
- Policy impact assessment
- Connecting policy design and implementation
- Continuous improvement
- Business Transformation programme
- Accessible legislation
- Compliance
- Adjudication and Rulings
- Future steps
4. Inland Revenue’s regulatory systems
- Revenue raising and collection
- Working for Families tax credits
- Child support
- KiwiSaver
- Student loans
- Paid parental leave
- Information sharing
5. The Generic Tax Policy Process and the tax policy work programme
- The Generic Tax Policy Process (GTPP)
- How the tax policy work programme is developed
- The structure of the tax policy work programme
6. The tax policy work programme – current projects
- Enhancing tax policy within broad-base, low-rate (BBLR) tax settings
- International tax and base erosion and profit shifting (BEPS)
- Business Transformation and Better Public Services
- Social policy
- Routine updates to regulations