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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 8 September 2021

Sales suppression software

Regulatory impact statement prepared by Inland Revenue on 1 June 2021 about introducing penalties for the supply, possession, and use of sales suppression software.

The proposal was included in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill, introduced into Parliament on 8 September 2021 and enacted on 30 March 2022.