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Inland Revenue

Tax Policy

Information release
Published 28 May 2025

GST and unincorporated joint ventures

This information release includes documents relating to the discussion document GST and unincorporated joint ventures.

Documents included in this information release 

Item

Date

Title

01

14/05/2024 Tax Policy report – GST deductions for members of unregistered unincorporated bodies (IR2024/187)
02 07/11/2024 Tax Policy report – GST and unincorporated bodies – Scope of proposal for public consultation (IR2024/433)
03 12/02/2025 Tax Policy report – Discussion document: GST and joint ventures (IR2025/027)
04 02/04/2025 Cabinet paper – Discussion document: GST and joint ventures 
05 02/04/2025 Cabinet minute – Discussion document: GST and Joint Ventures – Discussion document  
06 07/04/2025 Cabinet minute – Report of the Cabinet Economic Policy Committee

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 2 April 2025 and confirmed by Cabinet on 7 April 2025.