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Inland Revenue

Tax Policy

Information release
Published 28 October 2022

Cabinet paper DEV-22-SUB-0015: Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022

This information release covers the Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022 and associated material.

Documents in this information release
  1. IR2021/624 – Tax policy report: Extending tax relief for donations of trading stock made by businesses in response to the COVID-19 outbreak (9 December 2021) (5 pages); PDF 308 KB
  2. IR2022/029 – Tax policy report: Cabinet paper: Extension of end date for tax relief for donations of trading stock made by businesses in response to Covid-19 (27 January 2022) (3 pages); PDF 323 KB
  3. DEV-22-SUB-0015 – Cabinet paper: Extension of end date for tax relief for donations of trading stock made by businesses in response to COVID-19 (2 March 2022) (5 pages); PDF 136 KB
  4. DEV-22-MIN-0015 – Minute: Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022 (2 March 2022) (2 pages); PDF 223 KB
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 2 March 2022 and confirmed by Cabinet on 7 March 2022.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

- Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022