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Inland Revenue

Tax Policy

Information release
Published 30 June 2023

Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Act 2023

This information release covers advice provided following the introduction of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) on submissions received during the select committee stage, matters raised in the officials’ report, and Supplementary Order Paper 319.

Documents in this information release
  1. IR2022/488 – Tax policy report: Matters raised by officials in the officials' report (17 November 2022) (13 pages; PDF 843 KB)
  2. IR2022/513 – Tax policy report: Due date for R&D loss tax credit applications (17 November 2022) (6 pages; PDF 799 KB)
  3. IR2022/500 – Tax policy report: R&D Tax Incentive: Matters for consideration (24 November 2022) (11 pages; PDF 799 KB)
  4. IR2022/538 – Tax policy report: Summary of submissions and recommended changes - remedial amendments (5 December 2022) (10 pages; PDF 796 KB)
  5. IR2022/542 – Tax policy report: Summary of submissions and recommended changes - policy items (5 December 2022) (27 pages; PDF 943 KB)
  6. BN2023/006 – Briefing note: Officials' report for FEC (17 January 2023) (2 pages; PDF 705 KB)
  7. IR2023/077 – Tax policy report: SOP - North Island Floods (1 March 2023) (8 pages; PDF 778 KB)
  8. CAB-23-SUB-0064 – Cabinet paper: North Island Floods SOP - approval for release (7 March 2023) (9 pages; PDF 195 KB)
  9. CAB-23-MIN-0064 – Minute: North Island Floods SOP - approval for release (7 March 2023) (2 pages; PDF 260 KB)
Additional information

The first information release related to the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) covering key advice and cabinet papers can be found at: https://www.taxpolicy.ird.govt.nz/publications/2022/2022-ir-perm2-bill 

The Cabinet paper North Island Floods Supplementary Order Paper: Approval for Release (CAB-23-MIN—0064) was considered by Cabinet on Tuesday 7 March 2023.

The attachment to IR2022/513, Cabinet paper – Tax Administration (Extension of Deadline for Research and Development Loss Tax Credit Statements) Order 2022, has been proactively released and is available at: https://www.taxpolicy.ird.govt.nz/publications/2023/2023-ir-cab-leg-22-sub-0238

Two further attachments were not included in this information release as they are publicly available: