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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 26 August 2025

Regulatory Impact Statements for the Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill

Regulatory impact statements for items included in the Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill.


RIS - Tax deferred employee share schemes
pdf - 1.98 MB - 18 pages
RIS - Repeal of section 17GB
pdf - 364.44 KB - 14 pages
RIS - Tax treatment of digital nomads and other visitors
pdf - 2.02 MB - 19 pages
RIS - GST and joint ventures
pdf - 3.09 MB - 25 pages
RIS - Income derived from residential sale of excess electricity
pdf - 1.77 MB - 17 pages
RIS - Ministerial agreements for the disclosure of information
pdf - 364.54 KB - 17 pages

Related Bills

Title Stage
Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill Second reading
Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill
Stage
Second reading