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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 1 March 2024

Progressing a Digital Services Tax

Published:
1 March 2024

This information release includes the Cabinet paper plus accompanying papers covering Digital Services Tax (DST). 

Documents in this information release

 

  1. IR2023/137 - Report: Cabinet paper - Progressing a digital services tax (01 June 2023)
  2. IR2023/215 - Report: Administrative Aspects of a Digital Services tax (18 July 2023)
  3. IR2023/224 - Report: Digital Services Tax: Revised Cabinet paper for discussion (02 August 2023) 
  4. CAB-23-SUB-0361 - Cabinet Paper: Progressing a Digital Services Tax (14 August 2023)
  5. CAB-23-SUB-0361 - Cabinet Paper Minute: Proposed Revenue Initiative (14 August 2023)
Additional information

 

The Cabinet paper was considered and confirmed by Cabinet on 14 August 2023.

 
Information Release - Progressing a Digital Services Tax
pdf - 4.27 MB - 65 pages