Documents included in this information release
|
Item |
Date |
Title |
|
01 |
17/06/2025 | Non-fiscal remedial measure for inclusion in the Taxation (Annual Rates for 2025-26) Bill (IR2025/190) |
| 02 | 13/06/2025 | Fiscal remedial measures for inclusion in the Taxation (Annual Rates for 2025-26, FBT Simplification, and Remedial Measures) Bill (IR2025/191) |
| 03 | 11/07/2025 | Further items for inclusion in the Taxation (Annual Rates for 2025-26) Bill (IR2025/295) |
| 04 | 04/06/2025 | Cabinet paper: Policy measures for inclusion in the Taxation (Annual Rates for 2025–26) Bill (IR2025/187) |
| 05 | 24/06/2025 | Cabinet paper: Measures for inclusion in the Taxation (Annual Rates for 2025–26) Bill |
| 06 | 24/06/2025 | Cabinet committee minute: Measures for inclusion in the Taxation (Annual Rates for 2025–26) Bill |
| 07 | 30/06/2025 | Cabinet minute: Measures for inclusion in the Taxation (Annual Rates for 2025–26) Bill |
| 08 | 23/07/2025 | Cabinet paper: Further measures for inclusion in the Taxation (Annual Rates for 2025-26) Bill |
| 09 | 23/07/2025 | Cabinet committee minute: Further measures for inclusion in the Taxation (Annual Rates for 2025-26) Bill |
| 10 | 28/07/2025 | Cabinet minute: Further measures for inclusion in the Taxation (Annual Rates for 2025-26) Bill |
| 11 | 24/07/2025 | Cabinet paper - Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill - approval for introduction (IR2025/325) |
| 12 | 21/08/2025 | Cabinet paper - Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill - approval for introduction |
| 13 | 21/08/2025 | Cabinet committee minute: Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill - approval for introduction |
| 14 | 25/08/2025 | Cabinet minute: Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill - approval for introduction |
| 15 | 10/02/2025 | Outcome of consultation on the effects of FIF rules on immigration (IR2025/007) |
| 16 | 26/05/2025 | Foreign Investment Fund – Phase One technical decisions (IR2025/233) |
| 17 | 05/03/2025 | Cabinet paper: Changes to the foreign investment fund rules |
| 18 | 05/03/2025 | Cabinet committee minute: Changes to the foreign investment fund rules |
| 19 | 10/03/2025 | Cabinet minute: Changes to the foreign investment fund rules |
| 20 | 12/06/2025 | GST and joint ventures – final policy recommendations (IR2025/200) |
| 21 | 26/06/2025 | GST and joint ventures – joint and several liability and administrative requirements for election (IR2025/286) |
| 22 | 29/07/2025 | Cabinet paper: GST and unincorporated joint ventures |
| 23 | 29/07/2025 | Cabinet committee minute: GST and unincorporated joint ventures |
| 24 | 04/08/2025 | Cabinet minute: GST and unincorporated joint ventures |
| 25 | 25/03/2025 | Employee share scheme deferral regime – outcome of 25/03/2025 consultation (IR2025/126) |
| 26 | 26/06/2025 | Income derived from the sale of excess electricity – updated options (IR2025/285) |
| 27 | 30/05/2025 | Information Sharing (IR2025/231) |
| 28 | 24/07/2025 | Additional information for Cabinet’s consideration on disclosing information under a proposed Ministerial agreement (BN2025/335) |
| 29 | 19/06/2025 | Replacing the legislative trust disclosure provisions with Commissioner powers (IR2025/274) |
| 30 | 14/03/2024 | Tax policy report: Request for advice on section 17GB - Tax Administration Act 1994 (IR2024/153) |
| 31 | 02/05/2024 | Tax policy report: Further advice on section 17GB of the Tax Administration Act 1994 (IR2024/153) |
| 32 | 22/08/2024 | Options to amend section 17GB of the Tax Administration Act 1994 (IR2024/213) |
| 33 | 28/08/2024 | Confirming options for consultation on possible changes to s 17GB (BN2024/350) |
| 34 | 26/09/2024 | Consultation on possible changes to section 17GB of the Tax Administration Act 1994 (Inland Revenue consultation document) |
| 35 | 07/11/2024 | Final decisions on section 17GB (IR2024/409) |
| 36 | 05/03/2024 | Next steps for proceeding with changes to section 17GB (BN2025/094) |
Additional information
The Cabinet paper, “Measures for inclusion in the Taxation (Annual Rates for 2025–26) Bill” [EXP-25-SUB-0052] was considered by the Cabinet Expenditure and Regulatory Review Committee on 24 June 2025 and confirmed by Cabinet on 30 June 2025. The regulatory impact statements attached to this Cabinet paper have been published online: Regulatory Impact Statements for the Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill.
The Cabinet paper, “Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill: Approval for introduction” [LEG-25-SUB-0166] was considered by the Cabinet Legislation Committee on 21 August 2025 and confirmed by Cabinet on 25 August 2025. The regulatory impact statements attached to this Cabinet paper has already been published online: Regulatory Impact Statements for the Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill. The departmental disclosure statement attached to that Cabinet paper has been published online: NZ Legislation Disclosures.